Belgium Extends Initial Deadlines for Pillar 2 QDMTT and IIR Top-up Tax Returns

Belgium's Federal Public Service (SPF) Finance has announced an extension of the initial filing deadline for the annual supplementary national tax return. The supplementary national tax is Belgium's qualified domestic minimum top-up tax (QDMTT), introduced in accordance with the Pillar 2 global minimum tax rules of Council Directive (EU) 2022/2523 of 14 December 2022. The standard deadline for submitting the QDMTT return is the last day of the eleventh month following the close of the fiscal…