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Belgium: Guidance on DTT and IIR return templates; FAQ on filing of DTT return and general representative

DTT and IIR top-up tax returns are due September 30, 2026

june 25, 2026

The Belgian Tax Authorities released explanatory guidance on the templates for both the domestic top-up tax (DTT) return and the income inclusion rule (IIR) top-up tax return. The templates were released on June 12, 2026. Read TaxNewsFlash

The filing deadline for the DTT and the IIR top-up tax returns is September 30, 2026.

In addition, the tax authorities published an FAQ regarding the filing of the DTT return and the general representative in the context of the DTT and the undertaxed profits rule (UTPR) top-up tax. The FAQ clarifies:

  • Procedural rules for filing the DTT return, including the implications when a group has more than one Belgian entity subject to the DTT in Belgium
  • Mandatory designation and notification of the general representative

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

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