On 12 October 2026, the Belgian Federal Public Service Finance announced a forthcoming legislative change to the filing deadline for the Qualified Domestic Minimum Top-up Tax (QDMTT) under the Pillar Two framework. The draft law, which transposes Council Directive (EU) 2025/872 of 14 April 2025, proposes to extend the current deadline from the last day of the 11th month following the end of the tax year to the last day of the 15th month, with a further derogation to the 18th month for fiscal years beginning no later than 31 December 2024. The measure was adopted by the Finance and Budget Committee on 2 October 2026 (DOC 56 1719/003) and will enter into force upon publication in the Belgian Official Journal. If enacted before the existing deadline expires, the new timeline will apply retroactively; for example, the QDMTT return for the 2025 tax year (ending 31 December 2025) would become due by 31 March 2027. Taxpayers should note that the current legislation and the postponement granted in the 28 September 2026 news remain in effect until the new law is officially published.
Key Takeaways
- Deadline Extension: The filing deadline shifts from month 11 to month 15 after the fiscal year-end, with an 18-month grace period for fiscal years starting on or before 31 December 2024.
- Legislative Process: The draft law has cleared the Finance and Budget Committee and awaits final parliamentary adoption and publication in the Official Journal.
- Practical Impact: Multinational enterprises and large domestic groups should monitor the publication date to determine the exact due date for their upcoming QDMTT returns.
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