Belgium: New draft domestic top-up tax return published for information purposes only

First filing deadline for DTT return is June 30, 2026.

Following publication of the draft income inclusion rule (IIR) top-up tax return and explanatory notes (Dutch) for public consultation last week, the Belgian tax authorities released a new version of the domestic top-up tax (DTT) return (Dutch) for information purposes only.

The return is still in draft form and can only be considered final once it has been published in the official gazette. The corresponding draft XSD schema has also been made available, but again for information only.

The new version of the draft DTT return includes only a few changes compared to the previous draft, including the incorporation of a list of abbreviations and legal references, as well as the deletion of the boxes for the election of non-allocation of deferred tax (former box 4.2.a.2.i) and for the exclusion of deferred taxes that are almost certain to require recapture (former box 4.3.3.i).

The first filing deadline for the DTT return is June 30, 2026.

Read a March 2026 report prepared by the KPMG member firm in Belgium

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Belgium: New draft domestic top-up tax return published for information purposes only

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