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Belgium Consults on Pillar 2 Supplementary National Tax Return Form

|Approved Changes|Belgium
Belgium

Belgium's Federal Public Service (SPF) Finance has announced a consultation on the draft annual supplementary national tax return form. The supplementary national tax is Belgium's qualified domestic minimum top-up tax (QDMTT), introduced in accordance with the Pillar 2 global minimum tax rules of Council Directive (EU) 2022/2523 of 14 December 2022. The QDMTT applies to tax years commencing on or after 31 December 2023 for in-scope groups. The deadline for comments on the draft form is 8 Nov…

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