On 17 November 2025, the Belgian Tax Authorities announced an extension until 30 June 2026 for filing the first Qualified Domestic Minimum Top-up Tax (QDMTT) return.

As a reminder, in-scope Pillar Two taxpayers are obliged to prepare and file a QDMTT return 11 months following the fiscal reporting year-end and, thus, calendar year taxpayers would be required to file for the first time by 30 November 2025.

The Belgian Tax Authorities now granted a general extension until 30 June 2026 for all QDMTT returns with statutory filing deadline falling before 30 June 2026.

The press release further states that practical guidelines and technical documentation regarding the filing procedure will be communicated at a later date. This is a noteworthy development in that, as of today (17 November 2025), 13 days before the statutory filing due date, neither a final QDMTT return nor a final XML Schema Definition (XSD) scheme for the QDMTT return has been released, and the electronic platform through which the QDMTT return should be filed (in XML format) is not yet operational.

Although a filing extension has been granted, taxpayers should nevertheless prepare, gather (if not yet done) and review the required information to be ready to file the QDMTT return when practically possible.

Entities needing assistance completing their obligations under the Belgian Pillar Two legislation or more in general with Pillar Two related questions should contact a knowledgeable tax advisor.