New guidance clarifies filing obligations under the Income Inclusion Rule and Undertaxed Profits Rule, and introduces dedicated contact channels for procedural and technical queries.
Belgium’s Federal Public Service Finance has published additional frequently asked questions (FAQs) on the filing requirements under the Pillar Two global minimum tax rules, expanding on guidance previously issued for the country’s Qualified Domestic Minimum Top-up Tax (QDMTT).
The additional FAQs, published on 18 August 2026, are set out in sections 4 to 6 of the guidance document. The original FAQs had focused mainly on obligations to submit the annual supplementary national tax return and on the appointment of a designated entity, or general representative, to fulfil these requirements.
IIR and UTPR filing obligations
Section 4 of the updated guidance sets out the supplementary tax filing obligations under the Income Inclusion Rule (IIR), referred to in Belgium as the Règle d’Inclusion des Revenus (RIR).
Section 5 addresses the corresponding obligations under the Undertaxed Profits Rule (UTPR), known locally as the Règle des Bénéfices Insuffisamment Imposés (RBII).
Dedicated contact channels
Section 6 provides dedicated email addresses for taxpayers seeking assistance with their filings. Queries relating to procedural matters can be sent to pillar2@minfin.fed.be, while technical or ICT-related support requests should be directed to spoc.pillar2@minfin.fed.be.
