Ministry of Finance Seeks Public Comments on Annual Return Form for Qualified Domestic Minimum Top-Up Tax
Chris Danes · Posted on: October 28th 2024 · read
The Ministry of Finance is seeking public input on the annual return form for the qualified domestic minimum top-up tax, which imposes a top-up tax within the jurisdiction if entities are not subject to an effective rate of 15% in that jurisdiction.
The consultation period runs from 18 October 2024 until 8 November 2024. Interested parties can send comments to [email protected].
The announcement and related form, published on 18 October 2024, is available here
(in Dutch) and here
(in French).
Belgium are 'leading the way' - After a comprehensive and urgent Pillar 2 notification requirement over the summer, this new development confirms Top Up Tax prepayments could be due in Belgium for impacted Groups before the end of 2024, with the ultimate deadline set for 20 December 2024.
Find out more about BEPS 2.0
For more information on the BEPS tax framework or other corporate international tax matters, please Contact Us, or email Chris Denning or Chris Danes from our International Tax team, who will be happy to assist:
Chris Denning, Head of Corporate International Tax: [email protected]
Chris Danes, Tax Partner: [email protected]
The content in this article is in collaboration with the IBFD organisation. No part of this information may be reproduced or distributed without permission of IBFD.
Disclaimer: IBFD will not be liable for any damages arising from the use of this information.
