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.
This extension applies to QDMTT returns for financial years:
- Starting on or after 31 December 2023, and
- Ending between 1 January 2024 and 30 June 2025.
Consequently, all returns with an original statutory deadline prior to 30 June 2026 will benefit from this automatic extension.
At present, the QDMTT return remains in draft form. The initial draft was released in April 2025 as a PDF, followed by an XSD version in June 2025, which already incorporated certain changes compared to the PDF. As of now, the final version (both in PDF and XSD format) has not yet been published.
The Belgian tax authorities have indicated in their communication of 17 November 2025 that detailed procedural guidance and technical specifications will be issued in due course.
30 June 2026: The new crucial deadline for Belgian Pillar 2 compliance
The revised deadline for the Belgian QDMTT return now aligns with the deadline for the first GloBE Information Return. This return requires comprehensive disclosure of group-level data, including effective tax rate computations and top-up tax determinations, to ensure transparency and facilitate cross-jurisdictional compliance.
How Grant Thornton Can Support You
While the extended deadline provides additional time, we advise continuing to work on the collection of data, as the complexity of Pillar Two obligations remains unchanged.
We strongly encourage you to review your current compliance plan and adjust internal timelines to stay ahead. Leveraging our expertise, Grant Thornton can assist with the preparation, review, and/or filing of the Belgian QDMTT return and/or GloBE Information Return. With the extended deadline, this is an ideal opportunity to clarify responsibilities within your group and begin gathering the necessary data now, so your filing is completed smoothly and on time.
Contact us to discuss how we can support you in meeting the Belgian Pillar 2 compliance requirements efficiently.