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Belgium: Pillar Two compliance guidance

Including final Pillar Two returns and implementation of DAC9

june 9, 2026

The tax authorities issued guidance regarding global minimum tax (Pillar Two) compliance, particularly focusing on upcoming filing deadlines.

Key highlights include:

  • Domestic top-up tax (DTT) return: The final DTT return template for assessment year 2024 was published in the official gazette on June 1, 2026, and is identical to previously released drafts. Explanatory notes are expected shortly. While the filing portal is not yet live, the first filing deadline is set for September 30, 2026 (following a previous administrative extension).
  • GloBE information return (GIR): The official GIR template is expected soon and will likely align with the OECD model. Technical documentation (including XSD schema and two Belgium-specific validation rules) is already available on the Pillar Two e-service portal. In addition, the authorities have opened a simulation portal via Myminfin to assist entities in preparing for the rapidly approaching June 30, 2026 deadline.
  • GIR central filing and exchange (DAC9): The Council of Ministers approved a draft law transposing DAC9 to enable automatic intra-EU GloBE information exchange, expected to be adopted later this year. Exchanges with non-EU countries will fall under the GIR MCAA, which is currently undergoing ratification. Furthermore, on June 8, 2026, the authorities formally announced their commitment to enabling central filing in accordance with recent OECD guidance.

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

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