Multinational enterprise groups (MNE groups) and large-scale eligible domestic groups will be required to file an annual return as regards the domestic top-up tax system for the first time in 2025.

You can already consult the  draft (PDF, 667.19 KB) (in Dutch and French) of this return, but we are providing it for information purposes only. The declaration is still in draft form and can be considered definitive once it has been published in the Belgian official Journal.

We will publish an XSD schema of the return as soon as possible.

Besides, we will shortly be making available an explanation with information on how to fill the return.