Take a moment today to think about your mental capacity – for peace of mind tomorrow
For multinational groups and large domestic groups with Belgian entities, the deadline of 30 September 2026 for various Pillar Two requirements is drawing nearer. These obligations include the domestic top-up tax return, the income inclusion rule return, the GIR notification and the general representative notification. Timely preparation is essential in order to correctly assess the relevant data, reporting entities and safe harbour arrangements.
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).
