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New extension of the filing deadline for Belgian Pillar Two returns until 30 September 2026
direct taxOn 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).
2026 Outlook: Revised Transfer Pricing Documentation requirements now in effect
Transfer PricingThe Belgian transfer pricing legislation requires taxpayers to complete and submit specific transfer pricing documentation forms, consisting of the Local File, the Master File, and the CbC notification form. The requirement applies annually to Belgian entities and permanent establishments of multinational groups that meet the applicable thresholds[M.
Pillar 2: Extended Filing Deadline for Belgian Pillar Two QDMTT Return – 30 June 2026
direct taxOn 17 November 2025, the Belgian tax authorities announced that the filing deadline for the Qualified Domestic Minimum Top-up Tax (QDMTT) return has been extended to 30 June 2026.
Michaël Schoonjans
Certified Tax Advisor | Managing Director Tax & Legal