Belgium announces extension of the deadline to submit the first QDMTT return
International Tax Alert | Business Tax Alert
New deadline set for 30 June 2026
On 17 November 2025, the Belgian Tax Authorities announced an extension of the deadline to submit the first Qualified Domestic Top-Up Tax (QDMTT) return until 30 June 2026.
Original Deadline 30 November 2025
Article 50 of the Belgian Pillar Two law prescribes that a QDMTT return must be submitted at the latest on the last day of the 11th month following the end of the fiscal period. Since 2024 is the first year for which Pillar Two applies for most multinational groups with Belgian operations, the original deadline to submit the first QDMTT return was 30 November 2025.
Extension for financial years ending before 1 July 2025
The extension applies for accounting periods starting on or after 31 December 2023 and ending on or before 30 June 2025.
For these periods, the deadline to submit the QDMTT return is set at 30 June 2026. The length of the extension depends on the year-end of the consolidated financial statements of the group: calendar year taxpayers receive a 7-month extension, while those with a 30 June 2025 year-end get a 1-month extension.
No extension hence applies to multinational groups with a consolidated accounting year ending after 30 June 2025. For these taxpayers the standard rule remains applicable (i.e. QDMTT return be submitted at the latest on the last day of the 11th month following the end of the fiscal period).
Implications for Taxpayers
The extension of the QDMTT deadline provides for a welcome additional period for taxpayers to prepare.As of today, the Belgian QDMTT filing platform is not yet open, and the final forms and technical instructions have not been published.
The taxpayers should remain focused on their Belgian Pillar Two compliance requirements. Although the extension allows more time, the new deadline will coincide with other local QDMTT deadlines in most other jurisdictions that have implemented Pillar Two, as well as with the preparation and submission of the GloBE Information Return.
How Deloitte can help
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