What happened?
Today, Belgium announced an extension of the deadline to file the Qualified Domestic Minimum Top-up Tax (“QDMTT”) return to 30 June 2026 for taxpayers with a financial year which:
- started at the earliest on 31 December 2023, and
- ended at the earliest on 1 January 2024 and at the latest on 30 June 2025.
In its communication (available in Dutch and in French), the Belgian Ministry of Finance explains that this means that an extension until 30 June 2026 at the latest is granted for filing all Belgian QDMTT returns whose statutory filing deadline under the Belgian Pillar 2 law falls before 30 June 2026.
The extension aligns the Belgian QDMTT return deadline with the first GloBE Information Return (“GIR”) deadline as well as multiple QDMTT returns in other jurisdictions. You can find the official announcement and further details from the Belgian tax authorities here.
Initially, the Belgian Pillar 2 Law required the filing of a QDMTT return, regardless of whether the transitional CbCR Safe Harbours are met, within 11 months after the last day of the reporting year. For in-scope groups with a financial year aligned with the calendar year, this meant the first due date to file the return was set on 30 November 2025. For more details on the Belgian QDMTT return, we refer to our newsflash.
How can PwC help?
We recommend reviewing your current compliance planning and adjusting your internal timelines accordingly. We would also be happy to assist you with the preparation, review and/or filing of the Belgian QDMTT return. Following the extension, we recommend allocating the additional time to align on the responsibilities within your group and start gathering the necessary data to ensure a filing in due time.
For more insights or advice, please reach out to your regular PwC contact, or contact Pieter Deré, Koen De Grave or Maxim Allart .
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