Belgium’s Federal Public Service (SPF) Finance has launched a consultation on the proposed annual supplementary national tax return form. The supplementary national tax applies to in-scope groups starting their tax years on or after 31 December 2023.
Belgium’s supplementary national tax, which is Belgium’s initiative for minimum top-up tax (QDMTT), is introduced to align with the EU’s Pillar Two global minimum tax rules under Council Directive (EU) 2022/2523 of 14 December 2022.
According to Belgium’s Pillar Two minimum tax regulations, the QDMTT return must be filed by the last day of the 11th month after the fiscal year ends.
The consultation is set to conclude on 8 November 2024.
