Belgium Consulting on UTPR Supplementary Top-up Tax Return

Belgium's Federal Public Service (SPF) Finance has announced the launch of a public consultation on the draft supplementary top-up tax return under the undertaxed profits rule (UTPR) and explanatory notes for the 2025 tax year. The UTPR applies to tax years commencing on or after 31 December 2024. The deadline for comments is 3 July 2026.