Belgium Delays Global Minimum Tax Filing Deadline to June 2026

Belgium on Monday pushed the deadline for multinational companies to file tax returns under its global minimum tax rules back seven months, moving it to June 2026.

The deadline for filing annual return for Belgium’s 15% corporate minimum tax, known as the qualified domestic minimum top-up tax, has been postponed from Nov. 30 this year to June 30, 2026, according to an official statement from the country’s finance ministry. This aligns Belgium’s global minimum tax return deadline with a number of other European countries.

• The QDMTT allows a country to impose its own minimum tax under the global minimum ...