Hello everyone, welcome to Tagbyte podcast series. Today, I have in my virtual recording studio,

Maxime and Kun. Maximalar is one of our specialists in Pillar 2, and Kundigrave is one of our

tax accounting, Pillar 2 specialists as well.

The reason I'm holding this podcast is because Belgium published its QDMTT return.

And that is a historic moment with the Pillar 2 rules rolling out throughout all the European Union member states and way beyond that.

It is a true remarkable point that we have reached now

where the first QDMTT return is being published.

So it's interesting to take a look at how Belgium looks at this return,

what is in there, etc.

But before we dives a little bit in the QDMTT return,

maybe, Maxime, why are we already having a QDMTT return in Belgium

while other countries still have to enact legislation, basically?

Can you maybe clarify that a little bit for our audience?

Sure, Peter.

And hi, everyone.

So, indeed, in Belgium, so the defining deadline for the QDMDT return is 13 November, 2025,

from the first returns to be filed.

So very early compared to other countries.

Why?

So early, because the intention from the Belgian tax authorities is already to issue assessment notice in December 2025 already.

So Belgium is clearly one of the first countries to move,

and they clearly want to collect already the P. decks already in 2020 slide.

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