- The Act of December 19, 2023, introduces a Qualified Domestic Minimum Top-up Tax (QDMTT) return for multinational companies and large domestic groups, requiring annual submissions by the last day of the 11th month after the reporting year.
- The deadline for filing domestic additional tax returns for reporting years starting December 31, 2023, to June 30, 2025, has been postponed to June 30, 2026.
- All domestic additional tax returns due before June 30, 2026, will benefit from this postponement, and further practical guidelines for the declaration process will be provided later.
Source https://financien.belgium.be/nl/actueel/pillar-2-uitstel-aangifte-binnenlandse-bijheffing
