Belgium Publishes QDMTT and IIR Supplementary Top-up Tax Returns and Explanatory Notes for 2024 and 2025

Belgium's Federal Public Service (SPF) Finance has announced the publication of the returns and explanatory notes for the purpose of the supplementary (top-up) national tax, which is Belgium's qualified domestic minimum top-up tax (QDMTT), and the supplementary (top-up) tax under the Income Inclusion Rule (IIR) for tax years 2024 and 2025. The XSD schemas for these returns and years are also provided. Further, it is noted that returns will be submitted via MyMinfin, by means of an XML file. …