On Nov. 17, 2025, the Belgian tax authorities announced that the filing deadline for the Pillar 2 Qualified Domestic Minimum Top-up Tax (QDMTT) return has been extended to June 30, 2026.
This extension applies to QDMTT returns for financial years:
- Starting on or after Dec. 31, 2023, and
- Ending between Jan. 1, 2024, and June 30, 2025
Consequently, all returns that originally had a statutory deadline prior to June 30, 2026, will benefit from this automatic extension.
At present, the Belgian QDMTT return remains in draft form. The initial draft was released in PDF in April 2025, followed by an XSD version in June 2025, which already incorporated certain changes compared to the PDF. As of now, the final version (both in PDF and XSD format) has not yet been published.
The Belgian tax authorities have indicated in their communication of Nov. 17, 2025, that detailed procedural guidance and technical specifications will be issued in due course.
June 30, 2026: The new crucial deadline for Belgian Pillar 2 compliance
The revised deadline for the Belgian QDMTT return now aligns with the deadline for the first GloBE Information Return and other local filings. This return requires comprehensive disclosure of group-level data, including effective tax rate computations and top-up tax determinations, to ensure transparency and facilitate cross-jurisdictional compliance.
Grant Thornton insight:
Although the extended deadline provides additional time, taxpayers should proceed with data collection and readiness procedures, given the continuing complexity of Pillar 2 obligations.
Taxpayers should review their current compliance plan and adjust internal timelines to stay ahead. With the extended deadline, this is an ideal opportunity to clarify responsibilities and begin gathering the necessary data now, to ensure filing is completed smoothly and on time.
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