On Sep. 28, 2026, BEL GVT issued update regarding Pillar 2: postponement of filing for declarations regarding the domestic withholding tax and the IIR withholding tax.
Filing the domestic withholding tax returns (QDMTT) is extended until Oct. 31, 2026.
Filing declarations regarding IIR additional levy is also extended until Oct. 31, 2026.
The notification required regarding the designation of a general representative for each reporting year in which multiple entities are subject to domestic withholding tax must be submitted no later than before the domestic withholding tax return is filed.
BEL GVT confirmed that for all declarations on domestic and IIR additional levies with statutory filing before Oct. 31, 2026, an extension is granted up/including that date.
On Apr. 3, BEL GVT postponed groups' withholding tax declarations.
BEL GVT postponed the declarations for domestic, and IIR withholding tax.
Main Points
The Law of Dec. 19, 2023 re the minimum tax for multinationals and large domestic groups, imposed the obligation for annual return re the domestic (Qualified Domestic Minimum Top-up Tax-QDMTT) and the IIR top-up tax (Income Inclusion Rule).
For the submission of all declarations regarding the domestic levy and the IIR additional levy, for which the statutory filing deadline falls before Sep. 30, 2026, an extension is granted so that their deadline is extended to Sep. 30, 2026.
Effectiveness
Submissions are extended to Sep. 30, 2026.
Jun. 2026 Notification System
On Jun. 12, 2026, BEL GVT informed that the system for notifying entities that will introduce the GIR is scheduled to open on Jul. 1, 2026; for tax years 2024 and 2025, this notification must be made no later than Sep. 30, 2026; a guide will follow soon.
Sep. 28, 2026 Extended Deadline
On Sep. 28, 2026, BEL GVT issued update regarding Pillar 2: postponement of filing for declarations regarding the domestic withholding tax and the IIR withholding tax.
Filing the domestic withholding tax returns (QDMTT) is extended until Oct. 31, 2026.
Filing declarations regarding IIR additional levy is also extended until Oct. 31, 2026.
The notification required regarding the designation of a general representative for each reporting year in which multiple entities are subject to domestic withholding tax must be submitted no later than before the domestic withholding tax return is filed.
BEL GVT confirmed that for all declarations on domestic and IIR additional levies with statutory filing before Oct. 31, 2026, an extension is granted up/including that date.
