The Federal Public Service for Finance has unveiled the draft template for the Belgian Domestic Minimum Top-Up Tax (DMTT). The tax authorities have designed this template to be in alignment with the OECD’s Global Anti-Base Erosion (GIR) template, focusing solely on the necessary information required for the DMTT.
The DMTT return comprises several key sections, including:
- Identification of the Belgian entities, the designated local entity, and the multinational enterprise (MNE) group
- Group structure
- Safe harbours
- Elections
- DMTT computation
- Prepayments
- DMTT liability
- Contact person
- Signature
The initial filing deadline for the DMTT in Belgium is November 30, 2025, which marks the last day of the eleventh month following the fiscal year.
This deadline falls seven months prior to the first GIR return filing deadline for the fiscal year 2024 and one month ahead of the Country-by-Country Reporting (CbCR) filing deadline.
Taxpayers will be able to submit the DMTT return only if their group is registered for Pillar Two/GloBE purposes in Belgium.
The draft template is available in Dutch and French.
The official final version will soon be published in the Belgian Official Gazette.
