Belgium’s Federal Public Service (SPF) Finance has published draft Pillar Two QDMTT returns, explanatory notes and XSD schema for 2024 and 2025 ahead of the first 2026 filing.
Belgium’s Federal Public Service (SPF) Finance announced on 23 March 2026 the release of updated draft versions of the supplementary national tax returns, explanatory notes, and XSD schema for tax years 2024 and 2025.
The supplementary national tax represents Belgium’s qualified domestic minimum top-up tax (QDMTT), introduced as required by the Pillar Two global minimum tax framework. Multinational enterprise groups (MNE groups) and in-scope large-scale national groups are required to file an annual declaration for this tax, with the first filing due in 2026, in line with the previously published deadline of 17 November 2025.
The authority stated that all published materials are for informational purposes only. The returns, explanatory notes, and XSD schema remain in draft form and will only become definitive once published in the Belgian Official Gazette.
The latest draft declaration includes several updates compared with the previous version. An abbreviation has been added on the first page, while Sections 4.2.a.2.i and 4.3.3.i have been deleted. In addition, legal references have been inserted into Sections 5.2.1.b, 5.2.1.g, and Sections 5.3.1.a through 5.3.1.f.
Alongside the declaration, the draft XSD schema has been released and updated to reflect these changes. Additional files, including XSD formats with language, telephone, and country codes, have also been provided. The XML test tool has been adapted to align with the revised schema.
The explanatory notes for tax years 2024 and 2025 have also been updated but remain provisional, as they correspond to a declaration that is still in draft form.
Earlier, SPF launched a public consultation on 17 March 2026 on draft top-up tax returns under the Pillar Two Income Inclusion Rule (IIR) for the 2024 and 2025 tax years, along with accompanying explanatory notes.
