On 5 October 2026, the Belgian tax administration confirmed a further postponement of the filing deadlines for both the Qualified Domestic Minimum Top-up Tax (QDMTT) and the Income Inclusion Rule (IIR) top-up tax returns. Building on the law of 19 December 2023, the administration has extended the deadline to 31 October 2026 for a broad range of fiscal years. For QDMTT, the extension covers fiscal years starting on or after 31 December 2023 and ending between 1 January 2024 and 31 October 2025. For IIR top-up tax, the extension applies to fiscal years starting between 1 January 2025 and 30 June 2025, as well as those starting between 31 December 2023 and 31 December 2024 and ending by 31 March 2025. The notification for the appointment of a general representative for QDMTT purposes is also aligned with this extended deadline. This measure provides significant additional time for affected groups to prepare and file their Pillar Two returns for the initial reporting periods.
Key Takeaways
- Broad Deadline Extension: All QDMTT and IIR top-up tax returns with original due dates before 31 October 2026 are now uniformly due by 31 October 2026.
- Scope of Fiscal Years: The relief covers multiple fiscal year ranges, ensuring that early Pillar Two reporting periods benefit from additional preparation time.
- Representative Notification: The deadline for notifying the appointed general representative for QDMTT is synchronized with the extended return deadline.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement