A Belgian Chamber committee has unanimously approved a bill implementing DAC9, establishing the domestic framework for centralised GIR exchange and extending the statutory QDMTT return deadline from 11 to 15 months, with an 18-month transitional rule.
On June 1, 2026, the Belgian Official Gazette published the Royal Decree of May 25, 2026 determining the 2024 Pillar Two QDMTT Return
On March 24, 2026, Belgium issued an updated draft QDMTT Form and XSD Schema.
On March 17, 2026, Belgium issued a Circular on Pillar Two Currency Conversion.
On March 19, 2026, Belgium issued a Consultation on the Pillar 2 IIR Top-Up Tax Return.
On October 10, 2025, Belgium issued a Draft Law to amend its Minimum Tax Act. There are a number of technical amendments (which don’t effect the Minimum Tax calculation), the correction of an error in the original text as well as administrative amendments.
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