Belgium's Ministry of Finance has issued a royal decree establishing new tax declaration forms for the Income Inclusion Rule (IIR) supplementary tax, covering assessment years 2024 and 2025, as well as a Domestic Top-up Tax form for 2025. The rules apply to reporting years beginning on or after 31 December 2023.
Belgium’s Ministry of Finance has published a royal decree in the Official Gazette No. 129 of 15 June 2026 on the income inclusion rule (IIR) return form for the assessment year 2024.
The decree details taxation forms for multinational corporations under the global minimum tax framework and various administrative appointments within the government. These records provide a comprehensive overview of the regulatory and organisational updates currently affecting Belgian civil and economic life.
It states that the government has established new models for tax declaration forms for the Income Inclusion Rule (IIR) supplementary tax, part of the international “Pillar Two” minimum tax framework for multinational enterprises. These are:
- Specific forms are published for the 2024 and 2025 assessment years.
- A form is also established for the Domestic Top-up Tax for the 2025 assessment year.
- These rules apply to reporting years beginning on or after 31 December 2023.
The decree also serves as a formal record of diverse legislative actions, including new laws, royal decrees, and ministerial orders issued by federal and regional authorities. Key contents include updates to labour law regarding notice periods for employees with low seniority and the official subsidy distribution plans for the National Lottery for 2025 and 2026.
