Belgium Publishes Additional FAQs on Pillar2 IIR and UTPR Supplementary Tax Returns

Belgium's Federal Public Service Finance published additional FAQs on the filing requirements under the Pillar 2 global minimum tax rules. The original FAQs focused mainly on the obligations to submit the annual supplementary national tax return and the appointment of a designated entity (general representative) to fulfill the requirements. The supplementary national tax is Belgium's Qualified Domestic Minimum Top-up Tax (QDMTT). The additional FAQs are provided in sections 4 to 6:

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