Belgium · Enacted legislation
Belgium enacts DAC9 exchange rules and extends QDMTT return deadlines
On 30 October 2026, Belgium published a law implementing DAC9 and changing Pillar Two compliance. The law, dated 25 October, entered into force on publication.
- Official document:
- Law of 25 October 2026 (2026007979), Arts4–14/19–24; amends Law of 19 December 2023 Arts52/54/57/1, inserts57/2 and62/4–62/10
- Development date:
- 2026-10-30
Article 19 replaces Article 52 of the Law of 19 December 2023. The domestic minimum top-up tax return is due on the last day of the fifteenth month after fiscal year-end. A transitional eighteen-month period applies where the fiscal year begins no later than 31 December 2024.[1][2]
The Act creates rules for distributing relevant GIR information between EU tax authorities and standard electronic exchanges. Belgian ultimate parents or designated filing entities identify the relevant sections and recipient Member States. The first authority exchanges cannot occur before 1 December 2026; that is not a taxpayer filing deadline.[1]
A Belgian ultimate parent or designated filing entity receiving a qualifying correction request must submit the corrected GIR within one month of receipt. The Act also expressly provides separate IIR and UTPR tax returns and adjusts representative rules and penalties.[1]
Groups should review reporting periods, filing responsibilities and correction procedures rather than treat central GIR filing as removal of domestic top-up tax returns. Parliament adopted the bill on 22 October; the present development is enactment and publication, not the earlier committee stage.[1][3]
Official sources
- [1] Loi du 25 octobre 2026 transposant la directive (UE)2025/872 et modifiant la loi du19décembre2023
Service public fédéral Finances / Moniteur belge · Document date: 2026-10-25
Entire original113-line body actually read, Arts1–24. Art19/new2023Art52 deadline15months/18transition; Art5/new57/2 correctedGIR; Arts4,8–14 exchange; Art20/new57/1 separateIIR/UTPR; Art22 representative; Art24 commencement atpublication.
- [2] Loi du19décembre2023 concernant l’introduction d’un impôt minimum — original Gazette reproduction
Moniteur belge text reproduced by Etaamb/OpenJustice, not official host · Document date: 2023-12-19
Scoped original Articles50§1/51/52/54/57, extracted433–454: QDMTTreturn identity, former11monthdeadline and pre-existing15/18monthGIR timetable. Not all571lines/currentamendments independently reviewed.
- [3] Parlementair Document56K1719
Belgian Chamber of Representatives · Document date: 2026-10-22
Officialdossier100–139: adopted Chamber22Oct2026, final adoptedtext004 dated22Oct/distributed23Oct, distinct fromcommittee23Sept/2Oct.