Belgium Approves Model Form for Qualified Domestic Minimum Top-up Tax

Belgium has published the Royal Decree of 25 May 2026, which approved the model form for the annual supplementary national tax return. 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 standard deadline for submitting the QDMTT return is the last day of the eleventh month following the close of the fiscal year, meaning, for …