Michaël Schoonjans

Skip to content
Skip to navigation

Latest Articles

New extension of the filing deadline for Belgian Pillar Two returns until 30 September 2026

direct tax

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).

| 2 min read | 07 Apr 2026

2026 Outlook: Revised Transfer Pricing Documentation requirements now in effect

Transfer Pricing

The 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.

Michaël Schoonjans

| 4 min read | 13 Feb 2026

Pillar 2: Extended Filing Deadline for Belgian Pillar Two QDMTT Return – 30 June 2026

direct tax

On 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.

| 2 min read | 18 Nov 2025

Related Events

Event
Past

Transfer Pricing update 2026 - Brussels Seminar

Event
Past

Transfer Pricing update 2026 - Antwerp Seminar

Get in touch