Pillar Two QDMTT/IIR Deadline Extensions
Key Questions
What is the new filing deadline for Pillar Two QDMTT/IIR in Belgium?
FPS Finance extended the filing deadline to September 30, 2026, for fiscal years 2023 and later. This extension was announced on April 3 to ease compliance amid ongoing delays.
What did the OECD release regarding Pillar Two safe harbors?
The OECD released a safe harbors package that expands and introduces new relief under the GloBE rules for multinational enterprises (MNEs) with turnover exceeding €750M. This aligns with national deadline extensions and simplifies compliance.
What should taxpayers monitor following these Pillar Two developments?
Taxpayers should watch for updates to the filing platform, additional OECD guidance, and potential tweaks from FPS Finance. The GIR remains unchanged despite the extensions and safe harbor relief.
FPS Finance extended filings to Sep 30, 2026 for 2023+ (Apr 3). OECD safe harbors package released, expanding GloBE relief for MNEs >€750M turnover, aligning with extensions; eases compliance amid delays. GIR unchanged; watch platform/guidance/FPS tweaks.