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Pillar Two Analysis:

Belgium

Belgium Issues a Royal Decree for its 2024 QDMTT Return

On June 1, 2026, the Belgian Official Gazette published the Royal Decree of May 25, 2026 determining the 2024 Pillar Two QDMTT Return

Belgium Issues an Updated Draft QDMTT Return and XSD Schema

On March 24, 2026, Belgium issued an updated draft QDMTT Form and XSD Schema.

Belgium Issues a Circular on Pillar Two Currency Conversion

On March 17, 2026, Belgium issued a Circular on Pillar Two Currency Conversion.

Belgium Issues a Consultation on the Pillar Two IIR Top-up Tax Return

On March 19, 2026, Belgium issued a Consultation on the Pillar 2 IIR Top-Up Tax Return.

Pillar 2 Compliance: Brazil

Select a Country Australia Austria Bahamas Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece Guernsey Hong

Pillar 2 Compliance: Bulgaria

Select a Country Australia Austria Bahamas Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece Guernsey Hong

Pillar 2 Compliance: Belgium

Select a Country Australia Austria Bahamas Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece Guernsey Hong

P2Dash: Belgium Articles

P2Dash: Australia Articles Pillar Two Dashboard: Belgium Articles

Pillar 2 Dashboard: Belgium

Select Jurisdiction Australia Austria The Bahamas Bahrain Barbados Belgium Brazil Bulgaria Canada Croatia Overview Law Domestic Rules Filing & Payment Domestic Returns OECD Administrative Guidance

Belgium Issues a Draft Law for Pillar 2 Amendments

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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