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Pillar Two in Belgium: QDMTT filing now!
Manage episode 516352574 series 2395250
Doug McHoney (PwC’s International Tax Services Global Leader) is joined by Pieter Dere, a partner in PwC Belgium’s International Tax Services practice who leads Belgium’s Pillar Two initiative and co‑hosts the Tax Bites Podcast. Doug and Pieter recorded in Prague at PwC’s Global Transfer Pricing, Customs, and Indirect Tax Conference. They discuss Belgium’s Pillar Two compliance landscape: 2024 applicability of QDMTT/IIR/UTPR, a late‑November 2025 filing cycle; the new e‑platform and XML‑only submissions; transitional safe harbors and JV scope; the ‘general representative’ and joint and several liability; DAC 9 and the OECD MCAA; uncertainty around a G7 side‑by‑side and implications for US‑parented groups; estimated payments; Belgian litigation targeting UTPR; and practical steps to be ready now.
194 episodes
Manage episode 516352574 series 2395250
Doug McHoney (PwC’s International Tax Services Global Leader) is joined by Pieter Dere, a partner in PwC Belgium’s International Tax Services practice who leads Belgium’s Pillar Two initiative and co‑hosts the Tax Bites Podcast. Doug and Pieter recorded in Prague at PwC’s Global Transfer Pricing, Customs, and Indirect Tax Conference. They discuss Belgium’s Pillar Two compliance landscape: 2024 applicability of QDMTT/IIR/UTPR, a late‑November 2025 filing cycle; the new e‑platform and XML‑only submissions; transitional safe harbors and JV scope; the ‘general representative’ and joint and several liability; DAC 9 and the OECD MCAA; uncertainty around a G7 side‑by‑side and implications for US‑parented groups; estimated payments; Belgian litigation targeting UTPR; and practical steps to be ready now.
194 episodes
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