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On 17 November 2025, the Belgian Tax Authorities announced an extension for filing the first Qualified Domestic Minimum Top-up Tax (QDMTT) return till 30 June 2026.
As a reminder, in-scope Pillar Two taxpayers are obliged to prepare and file a QDMTT return 11 months following the fiscal reporting year-end and thus, for the first time by 30 November 2025 for calendar year taxpayers.
The Belgian Tax Authorities now granted a general extension for all QDMTT returns whose statutory filing deadline falls before 30 June 2026, till 30 June 2026.
The press release further states that practical guidelines and technical documentation regarding the filing procedure will be communicated at a later date. This is a remarkable statement: indeed, up until today (17 November 2025), 13 days before the statutory filing due date, still neither a final QDMTT return, nor a final XSD scheme of the QDMTT return have been released, and the electronic platform through which the QDMTT return should be filed (in XML format) is still not yet operational.
Although a filing extension has been granted, we recommend taxpayers nevertheless to prepare, gather (if not yet done) and review the required information in order to be prepared and file the QDMTT return when practically possible.
In case you need any assistance with the completion of your obligations under the Belgian Pillar Two legislation or more in general with Pillar Two related questions, please do not hesitate to reach out to us or to your dedicated person of contact.