Date:
All the documents and schemas required to file returns related to the qualified domestic top-up tax (QDMTT) and the top-up tax on Income Inclusion Rule (IRR) are available for the assessment years 2024 and 2025. You will also find them under the heading Forms en tools van Pillar 2.
Qualified Domestic Top-Up Tax (QDMTT)
Tax returns
Déclaration à l'impôt national complémentaire/Qualified Domestic Top-Up Tax Return - exercice d'imposition/assessment year 2024 (PDF, 246.01 KB)- Déclaration à l'impôt national complémentaire/Qualified Domestic Top-Up Tax Return - exercice d'imposition/assessment year 2025 (PDF, 284.29 KB)
Explanatory notes
- Notice explicative relative à la déclaration à l'impôt national complémentaire/Explanatory note about Qualified Domestic Top-Up Tax Return - exercice d'imposition/assessment year 2024) (PDF, 646.28 KB)
- Notice explicative relative à la déclaration à l'impôt national complémentaire/Explanatory note about Qualified Domestic Top-Up Tax Return - exercice d'imposition/assessment year 2025) (PDF, 649.39 KB)
XSD schema
The XSD schema is the same for the assessment years 2024 and 2025:
XSD schema for the return (ZIP, 5 KB)- XSD schema with language, phone and country codes (ZIP, 12.65 KB)
Top-Up Tax On Income Inclusion Rule (IRR)
Tax returns
- Déclaration à l'impôt complémentaire en vertu de la RIR/Top-Up Tax On Income Inclusion Rule Return- exercice d'imposition/assessment year 2024 (PDF, 147.01 KB)
- Déclaration à l'impôt complémentaire en vertu de la RIR/Top-Up Tax On Income Inclusion Rule Return- exercice d'imposition/assessment year 2025 (PDF, 204.42 KB)
Explanatory notes
- Notice explicative relative à la déclaration à l'impôt complémentaire en vertu de la RIR/Explanatory note about Top-Up Tax On Income Inclusion Rule Return- exercice d'imposition/assessment year 2024 (PDF, 554.02 KB)
- Notice explicative relative à la déclaration à l'impôt complémentaire en vertu de la RIR/Explanatory note about Top-Up Tax On Income Inclusion Rule Return- exercice d'imposition/assessment year 2025 (PDF, 554.22 KB)
XSD schema
The XSD schema is the same for the assessment years 2024 and 2025:
XML tool to generate your files
The returns are filed via MyMinfin using an XML file. This file can be generated using the XML tool, which will be made available to you as soon as it is possible to file the return.