Belgium's Federal Public Service Finance has published the Royal Decree of 5 June 2026 establishing the model return forms for the income inclusion rule (IIR) top-up tax for assessment years 2024 and 2025, as well as the model return form for the qualified minimum top-up tax (QDMTT) for the assessment year 2025. The final explanatory notes for the returns will be published subsequently.
The IIR top-up tax return form for assessment year 2024 applies for reporting years ending on 31 December…