Belgium Releases Draft XSD Schema for Pillar 2 Supplementary National Tax Return

Belgium's Federal Public Service (SPF) Finance has released a draft XSD schema for the annual supplementary national tax return, which follows the release of the draft return form in April 2025. 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 QDMTT applies to tax years commencing on or after 31 December 2023 for in-scope …