Belgium: Tax return under Pillar Two rules
First filing deadline is November 30, 2025
The Belgian tax authorities published on its website the return for the qualified domestic minimum top-up tax ((Q)DMTT-return), which is expected to be published in the official gazette shortly.
The (Q)DMTT-return was subject to public consultation in October 2024 (read TaxNewsFlash) and has undergone few modifications to arrive at the current template.
The tax authorities also indicated that they will soon release the XSD-schema and a guidance for the completion of the (Q)DMTT-return.
The first filing deadline for the (Q)DMTT-return is November 30, 2025 (i.e., last day of the 11th month following the fiscal year). This is seven months before the first GloBE information (GIR) return filing deadline for FY2024 and one month before the country-by-country (CbC) reporting filing deadline, which may result in additional compliance burdens and the calculation of the temporary safe harbors with non-final CbC reporting data.
The (Q)DMTT-return can only be submitted if a multinational enterprise (MNE) group is registered for Pillar Two purposes in Belgium.
Read an April 2025 report prepared by the KPMG member firm in Belgium