Belgium: Law implementing DAC9, extending statutory DTT return filing deadline adopted by Parliament
Belgium’s DTT return filing deadline extended from 11 to 15 months.
The Parliament adopted the law transposing DAC9 into Belgian legislation and extending the statutory deadline for filing the domestic top-up tax (DTT) return from 11 months to 15 months after the end of the fiscal year. The law also provides a transitional measure under which the DTT return deadline is the last day of the 18th month following the end of a fiscal year beginning no later than December 31, 2024.
Thus, under the new law, for fiscal years ending on December 31, 2025, the first statutory DTT return deadline would move from November 30, 2026, to March 31, 2027. In addition, the transitional measure may extend the DTT return deadline for groups whose first fiscal year ends from May 2025 onwards. For example, for a first fiscal year running from June 1, 2024, to May 31, 2025, the deadline would be November 30, 2026, instead of the currently extended deadline of October 31, 2026.
The law will become effective on the date of its publication in the Belgian Official Gazette, which is expected within approximately two weeks.
Read an October 2026 report prepared by the KPMG member firm in Belgium