Under the law, QDMTT returns must ordinarily be filed no later than the last day of the 11th month following the end of the relevant reporting year (e.g., a FY ending 31 December 2024 would normally be due by 30 November 2025).
The Belgian tax authorities have now granted an extension of this deadline. The filing due date for QDMTT returns relating to reporting years:
- beginning on or after 31 December 2023, and
- ending between 1 January 2024 and 30 June 2025 (inclusive),
is postponed until 30 June 2026.
If you have any Pillar 2 questions, feel free to approach our Pillar 2 team.