Belgium’s law of 25 October 2026, published and effective on 30 October, transposes DAC9, extends the statutory QDMTT return deadline to 15 months with an 18-month transition rule, separates IIR and UTPR returns and enacts a new penalty framework.
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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