Authors: Joke Gysens, Yannick Cools, Febe Louage & Sarah Keulemans

On June 1, 2026 the Belgian tax authorities have published the final return form for the Qualified Domestic Minimum Top-up Tax (QDMTT). This marks an important step in the further implementation of the Pillar Two framework in Belgium.

Multinational enterprise groups and large domestic groups falling within the scope will now be required to file a QDMTT return annually, regardless of whether any top-up tax is effectively due.

The form aligns the reporting requirements with the international GloBE standards and focuses, among other things, on:

• Identification of the Belgian entities and the group
• The application of any safe harbours
• Elections made and calculations of the top-up tax
• Relevant financial and tax data

With the publication of the final form, compliance is no longer theoretical – and the first filing deadlines are approaching fast.

Key deadlines:

• For groups with a first reporting year between 1 January 2024 and 30 September 2025 (first year of application), the filing deadline has exceptionally been extended to 30 September 2026.
• For financial years ending later in 2025, the standard deadline of 11 months after the financial year-end applies (e.g. 30 November 2026 for calendar-year taxpayers).
  
  

What does this mean for your business?

The QDMTT return requires a thorough analysis of your group structure, data and Pillar Two calculations. Timely preparation is essential to mitigate risks and to optimise opportunities (such as safe harbours).

Contact us today to ensure your QDMTT compliance is managed efficiently and on time.