Belgium MOF Announces Extended Filing Deadline for Specified Supplementary Tax Returns Under Pillar 2

The Belgian Federal Public Service-Finance April 3 announced filing deadline extensions for annual supplementary tax returns related to the qualified domestic minimum top-up tax (QDMTT) and income inclusion rule (IIR), for multinational enterprise (MNE) groups and large domestic groups subject to OECD Pillar Two. The announcement includes the extension to Sept. 30 to file: 1) QDMTT returns for tax years beginning on or after Dec. 31, 2023, and ending between Jan. 1, 2024, and Sept. 30, 2025; and 2) IIR returns for tax years beginning on or after Jan. 1, 2025, and ending on or before May 31, 2025, and ...