What happened?
Belgium’s Chamber of Representatives adopted Bill 56K1719 on 22 October 2026 and submitted it for royal assent. The bill transposes Directive (EU) 2025/872, known as DAC9, and amends Belgium’s minimum-tax legislation.
Key details
Article 19 of the adopted text would set the domestic top-up-tax return period at 15 months after the reporting fiscal year ends, with 18 months for fiscal years beginning on or before 31 December 2024. The operative provisions are in the committee text, adopted unchanged by the plenary: https://www.dekamer.be/FLWB/PDF/56/1719/56K1719003.pdf.
Effective date / timing
Article 24 provides for commencement on publication in the Belgian Official Gazette. That publication and the resulting commencement have not been verified for this report. Parliamentary adoption alone does not establish that taxpayers can already rely on the longer filing period.
Business impact
Tax & Markets analysis: prepare a conditional filing-calendar update while preserving the currently applicable compliance position until commencement is confirmed. DAC9’s GIR exchange framework and a domestic top-up-tax return serve different purposes; do not assume central GIR filing eliminates every local obligation.
Sources
Primary and secondary sources are distinguished below. See our methodology for verification and correction standards.