Global Daily Tax News, Belgium Updates QDMTT Draft Form And Guidance, (Apr 6, 2026)

Belgium's tax agency has released a new draft version of the qualifying domestic minimum top-up tax return required from large multinational enterprises and domestic groups this year.

The first return must be filed by June 30, 2026, for fiscal years starting on or after December 31, 2023, and for fiscal years ending no earlier than January 1, 2024, and no later than June 30, 2025.

The standard deadline in law is the last day of the 11th month following the end of the fiscal year. However, the deadline for filing the first returns was extended earlier in November 2025.

The tax agency said the return has been released in draft form, as it is still being adapted. It has released a draft version of the form for both the 2024 tax year and for the 2025 tax year.

The corresponding XSD schema draft is also available, also for informational purposes. The schema will be finalized in the future. Specifically, the agency has released the draft XSD Schema for the declaration and XSD with language, telephone, and national codes.

The XML testing tool has also been adapted in line with the new schema.

Finally, the tax agency has released updated draft guidance on completing the return for the 2024 tax year and the 2025 tax year.