Pillar Two QDMTT/IIR Deadline Extensions
Key Questions
What is the extended deadline for Pillar Two QDMTT and IIR filings in Belgium?
The FPS has extended filings for 2023 and later periods to September 30, 2026, as announced on April 3. This provides additional time for multinational enterprises (MNEs) to comply with these requirements.
What administrative tolerance has been granted for the GloBE Information Return (GIR)?
Belgian tax authorities have granted administrative tolerance for GIR filings. A KPMG template is available to assist with compliance.
How do tax incentives impact Pillar Two exposure for MNEs?
KPMG's analysis reveals that various tax incentives may trigger top-up taxes under Pillar Two for MNEs. It exposes potential exposures based on incentive types.
When is the deadline for filing 2025 corporate tax returns via Biztax?
Belgium's Biztax e-filing platform is now open for 2025 corporate tax returns. The deadline is September 30.
What OECD developments affect GloBE compliance and Belgian incentives?
OECD safe harbors and GMT toolkit expand GloBE relief for groups over €750M; a compliance guide details FPS XML/GIR steps and June 30 quirks. The Inclusive Framework's February 2026 update on harmful tax practices pressures Belgian incentives.
FPS extended filings to Sep 30, 2026 for 2023+ (Apr 3); admin tolerance for GIR, KPMG template/incentives analysis available exposing top-up triggers for MNEs. Biztax e-filing open for 2025 corp tax (Sep 30 dl). OECD safe harbors/GMT toolkit expand GloBE relief >€750M; compliance guide details FPS XML/GIR June 30 quirks, 5 steps. OECD Inclusive Framework Feb 2026 harmful tax practices update pressures BE incentives. Watch platform/FPS tweaks.