The Belgian tax administration announced on 17 November 2025 that the statutory deadline for filing qualified domestic minimum top-up tax (QDMTT) returns relating to fiscal years beginning on or after 31 December 2023 and ending between 1 January 2024 and 30 June 2025 is now postponed to 30 June 2026. The revised deadline applies to all QDMTT returns for which the original filing date would have fallen before 30 June 2026.
The original deadline for filing Belgium’s first QDMTT return was fast approaching. For multinational enterprise (MNE) groups with a financial year ending on 31 December 2024, the return had to be submitted by 30 November 2025 (11 months after the end of the relevant fiscal reporting year). However, the Belgian tax administration has not finalised the tax return template and XSD scheme nor released technical guidance on the completion of the return. The announcement does not provide any details on when these documents will be released.
Although the extension allows for more flexibility in the QDMTT return preparation process, finance and tax teams should remain proactive. Finalising GloBE income calculations, testing systems against the draft XSD scheme and conducting pilot tests of the submission process will help identify gaps and avoid last-minute stress. The draft versions released earlier in 2025 provide a strong foundation for these preparations. Importantly, the QDMTT return must be filed even if no top-up tax is due and penalties will apply for late or missing submissions.
Clear governance and ownership of the filing process are essential, and teams should remain alert for any updates from the Belgian tax authorities.
Olivier Michiels
BDO in Belgium
The original deadline for filing Belgium’s first QDMTT return was fast approaching. For multinational enterprise (MNE) groups with a financial year ending on 31 December 2024, the return had to be submitted by 30 November 2025 (11 months after the end of the relevant fiscal reporting year). However, the Belgian tax administration has not finalised the tax return template and XSD scheme nor released technical guidance on the completion of the return. The announcement does not provide any details on when these documents will be released.
Although the extension allows for more flexibility in the QDMTT return preparation process, finance and tax teams should remain proactive. Finalising GloBE income calculations, testing systems against the draft XSD scheme and conducting pilot tests of the submission process will help identify gaps and avoid last-minute stress. The draft versions released earlier in 2025 provide a strong foundation for these preparations. Importantly, the QDMTT return must be filed even if no top-up tax is due and penalties will apply for late or missing submissions.
Clear governance and ownership of the filing process are essential, and teams should remain alert for any updates from the Belgian tax authorities.
Olivier Michiels
BDO in Belgium