Belgium’s Federal Public Service (SPF) Finance released an updated draft of the annual supplementary national tax return form on 10 April 2024.
This supplementary national tax return form underwent public consultation in October 2024 and has since been refined with minimal changes to reach its current state. The draft form is for information only and will be final once published in the Official Gazette.
Belgium’s qualified domestic minimum top-up tax (QDMTT) aligns with the Pillar Two global minimum tax rules under Council Directive (EU) 2022/2523 of 14 December 2022. It applies to tax years starting on or after 31 December 2023 for in-scope groups.
Additionally, the tax authorities sought to align the template with the OECD GIR-template, focusing the draft solely on information necessary for the DMTT. The DMTT return includes key sections such as the identification of Belgian entities, the designated local entity, and the MNE group, details on group structure, safe harbours, elections, prepayments, DMTT liability, DMTT computation, the contact person, and the signature.
The first QDMTT filing deadline in Belgium is 30 November 2025, the last day of the 11th month after the fiscal year. The QDMTT return may only be submitted if a multinational enterprise (MNE) group is registered in Belgium for Pillar Two compliance.
