The Qualified Domestic Minimum Top-up Tax – QDMTT - return
The law of 19 December 2023 (on the introduction of a minimum tax for multinational enterprise groups and large-scale domestic groups) imposes the obligation to file an annual return related to the Qualified Domestic Minimum Top-Up Tax - QDMTT.
Who?
Please refer to the FAQ for further information on who is responsible for fulfilling this obligation on behalf of your group, and how this should be done.
When?
The law of 19 December 2023 sets the deadline for filing this (these) return(s) on the last day of the eleventh month following the end of the fiscal year (see Article 52).
As for the Qualified Domestic Minimum Top-up Tax – QDMTT - returns, the deadline for filing the aforementioned returns related to the fiscal years:
- starting on or after 31 December 2023
- and ending at the earliest on 1 January 2024 and no later than 30 September 2025
is extended till 30 September 2026 included.
How?
The Qualified Domestic Minimum Top-up Tax – QDMTT - return must be filed online via MyMinfin.
Where only one entity liable to tax within a multinational enterprise group or a large-scale domestic group is liable to the Qualified Domestic Minimum Top-up tax, that entity liable to tax must log in on behalf of the entity in order to file the return.
Where several entities liable to tax within a multinational enterprise group or a large-scale domestic group are liable to the Qualified Domestic Minimum Top-up tax, the general representative must log in in their own name in order to file the common return.
To do this, you can generate an XML file using the XML tool and upload it via MyMinfin.
You should have the Pillar2 (or Biztax: only until the end of 2026) role or mandate in order to carry out this.
Once the form has been filed, a confirmation will be sent only to the e-mail address provided in the field ‘Adresse e-mail de la personne de contact/Contact person’s e-mail address’.
You can find the model of the return, the explanatory note and the XSD schema in the heading Forms and tools.
Any corrections to make?
If the return has not yet been put on the assessment list, you can correct it once before the deadline for filing the return.
Questions?
If you have any questions or if you meet any problem, please contact us.
Top-Up Tax On Qualified Income Inclusion Rule (IRR) return
The law of 19 December 2023 (on the introduction of a minimum tax for multinational enterprise groups and large-scale domestic groups) imposes the obligation to file an annual return related to the Top-Up Tax On Qualified Income Inclusion Rule (IIR).
When?
As for the Top-Up Tax On Income Inclusion Rule (IRR), the aforementioned law of 19 December 2023 (Article 57/1 related to Article 57) sets the deadline for filing the returns as follows:
- The last day of the fifteenth month following the end of the fiscal year starting at the earliest on 1 January 2025
- The last day of the eighteenth month following the end of the fiscal year starting at the latest on 31 December 2024.
As for Top-Up Tax On Income Inclusion Rule (IRR) returns, the deadline for filing the returns related to the fiscal years:
- Starting at the earliest on 1 January 2025
- And ending at the latest on 31 May 2025
or:
- Starting from 31 December 2023 and at the latest on 31 December 2024
- And ending at the latest on 28 February 2025
is extended till 30 September 2026 included.
How?
The Top-Up Tax On Income Inclusion Rule (IRR) return must be filed online via MyMinfin.
To do this, you can generate an XML file using the XML tool and upload it via MyMinfin.
You should have the Pillar2 (or Biztax: only until the end of 2026) role or mandate in order to carry out this.
Once the form has been filed, a confirmation will be sent only to the e-mail address provided in the field ‘Adresse e-mail de la personne de contact/Contact person’s e-mail address’.
You can find the model of the return, the explanatory note and the XSD schema in the heading Forms and tools.
Any corrections to make?
If the return has not yet been put on the assessment list, you can correct it once before the deadline for filing the return.
Questions?
If you have any questions or if you meet any problem, please contact us.
