On 25 October 2026, Belgium adopted a law amending several compliance requirements under its Pillar Two legislation. The law was published in the Belgian Official Gazette on 30 October 2026. It does not fundamentally change the Belgian GloBE calculation rules, but it materially reshapes the compliance framework for in-scope groups.
The changes are generally welcome from a filing-timetable perspective, particularly the extension of the Belgian QDMTT deadline. At the same time, the law clarifies local filing responsibilities, implements DAC9 and introduces a more detailed penalty framework.
The main changes
1. QDMTT deadline aligned with the GIR. The Belgian qualified domestic minimum top-up tax (“QDMTT”) return is now due by the last day of the 15th month following the end of the fiscal year. For fiscal years beginning no later than 31 December 2024, the deadline is the last day of the 18th month following year-end.
For a calendar-year group, the statutory QDMTT deadline for FY2025 therefore moves from 30 November 2026 to 31 March 2027, aligning the QDMTT timetable with the GloBE Information Return (“GIR”).
2. Separate IIR and UTPR returns. The law now expressly provides for separate returns under the income inclusion rule (“IIR”) and the undertaxed profits rule (“UTPR”), bringing the statutory framework into line with the administrative filing process already applied in practice.
Importantly, an IIR or UTPR return is required where Belgium has taxing rights under the relevant rule, even if the final top-up tax payable is nil. Conversely, where Belgium has no taxing rights under that rule, no Belgian IIR or UTPR return should be required.
3. More detailed penalties. The law introduces differentiated statutory ranges depending on the nature of the compliance failure:
- an incomplete or incorrect tax return or GIR may trigger a fine of EUR 1,250 to EUR 62,500;
- a late or missing tax return or GIR may trigger a fine of EUR 2,500 to EUR 125,000; and
- certain failures relating to the payment or allocation of top-up tax may also trigger a fine of EUR 2,500 to EUR 125,000.
Where fraudulent intent or an intention to cause harm is established, the applicable ranges are doubled, with a maximum fine of EUR 250,000. The detailed scales must still be set by royal decree. The law also allows fines to be waived in the absence of bad faith and provides the courts with a degree of mitigation power.
4. DAC9 and automatic exchange of GIR information. The law transposes Council Directive (EU) 2025/872 (“DAC9”) and establishes the Belgian framework for the automatic exchange of relevant GIR information between EU Member States.
DAC9 concerns exchanges within the EU. Exchanges of GIR information with non-EU jurisdictions require a separate legal basis, notably the multilateral competent authority framework for GloBE information exchange.
Practical impact for in-scope groups
The additional QDMTT preparation time is useful, but it should be used to reinforce Belgian Pillar Two governance rather than to postpone the compliance exercise. In-scope groups should now:
- update their Belgian filing calendar to reflect the new QDMTT deadline;
- map, entity by entity, whether Belgium has IIR or UTPR taxing rights and identify the entity responsible for each filing;
- align data collection, review and sign-off processes across the QDMTT return, the GIR and local returns; and
- review their Belgian compliance controls in light of the new penalty framework.
For calendar-year groups, the principal FY2025 Belgian Pillar Two filings will therefore generally converge around 31 March 2027, subject to the specific facts and filing obligations of the group.
CMS Belgium Tax Team is there to assist you
The CMS Belgium Tax Team would be pleased to assist in-scope groups with their Belgian Pillar Two filing matrix, QDMTT, IIR and UTPR returns, GIR-related obligations, general representative requirements and compliance controls. Please reach out to your regular CMS Belgium contact if needed.
Authors:
- Geoffroy Galéa, Partner at CMS Belgium
- Cassandre Guéry, Associate at CMS Belgium
