Belgium Issues a Draft 7 Page QDMTT Return for Consultation
On October 18, 2024, Belgium issued a draft 7-page QDMTT Return for consultation. The consultation lasts until November 8, 2024.
On October 18, 2024, Belgium issued a draft 7-page QDMTT Return for consultation. The consultation lasts until November 8, 2024.
On July 2, 2024, the Belgian Tax Authority extended the notification deadline to September 16, 2024 (from July 13, 2024) for groups that are not subject to advance payments in 2024 for the QDMTT or the IIR.
On May 29, 2024, the Royal Decree of 15 May 2024 was published in the Belgian Official Gazette. This sets July 13, 2024 at the latest, as the deadline for the first GloBE Notification Form.
On May 21, 2024, the Belgian Tax Authority issued further details on the notification requirements for in-scope MNE groups. This includes significant information on the group structure.
English Translation of the Belgian Draft Global Minimum Tax Amendment Law
On March 6, 2024, the Belgian Government submitted a draft law to Parliament which includes provisions to amend the GloBE Law to implement aspects of the OECD Administrative Guidance.
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