The Federal Public Service (SPF) Finance has extended the original filing deadline for the annual supplementary national tax return related to the country’s Pillar 2–aligned Qualified Domestic Minimum Top-up Tax (QDMTT).
Belgium’s Federal Public Service (SPF) Finance has announced, on 17 November 2025, an extension to the filing deadline for the annual supplementary national tax return.
The law of 19 December 2023 (concerning the introduction of a minimum tax for multinational enterprise groups and large national groups) mandates the filing of an annual Qualified Domestic Minimum Top-up Tax (QDMTT) return.
This same law sets the deadline for filing this return as the last day of the 11th month following the close of the fiscal year (see Article 52). For example, the QDMTT return for a fiscal year ending 31 December 2024 should be filed no later than 30 November 2025.
However, the tax authorities decided to grant an extension. The deadline for filing QDMTT returns for fiscal years:
- starting on or after 31 December 2023, and
- ending no earlier than 1 January 2024, and no later than 30 June 2025.
The deadline is extended until 30 June 2026.
This means that for all declarations relating to the supplementary national tax whose legal filing deadline is before 30 June 2026, an extension is granted until 30 June 2026, at the latest.
The Federal Public Service will provide practical guidelines and technical documentation regarding the filing procedure at a later date.
Earlier, the Federal Public Service (SPF) Finance published Circular 2025/C/68 on 23 October 2025 regarding the introduction of a minimum tax for multinational enterprise groups and large national groups, under the Law of 19 December 2023.
