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Take a moment today to think about your mental capacity – for peace of mind tomorrow
On 3 April 2026, an additional extension was granted for the filing of Belgian Pillar Two returns. This concerns both the return relating to the domestic top-up tax (Qualified Domestic Minimum Top-up Tax – QDMTT) and the return relating to the IIR top-up tax (Income Inclusion Rule).
The holidays are the perfect opportunity to give your loved ones an extra treat. That envelope of money under the Christmas tree, is it just a little present, or is it actually a taxable gift?