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In forceInsurers: national Solvency II extensions (national)Last checked 11 November 2026

Deferred taxes and their loss-absorbing capacity (SII_TAX_IND, SII_TAX_CON)

A regulatory return listed by the National Bank of Belgium (NBB), Belgium.

Data that justify the deferred tax assets on the Solvency II balance sheet and the adjustment for the loss-absorbing capacity of deferred taxes (LAC DT): origin of the deferred tax assets, offsetting against deferred tax liabilities, and, where needed, a recoverability test with projected future taxable profits. The file of assumptions behind the projections goes through the NBB Supervision portal (F.9 'Impact des impôts différés'). Source

Official title: Impact of Deferred Taxes and LAC DT in Solvency II (individual / consolidated)

The facts

Who files
Insurers (SII_TAX_IND) and insurance groups (SII_TAX_CON) (Annex 3 to NBB_2026_01). Source
How often
Annual. Source
Deadline
Same deadline as the annual quantitative reporting: 8 April 2026 (solo) and 20 May 2026 (group) for 31/12/2025. Source
Format
XML, CSV, Web form. OneGate domain INS: manual entry or XML (or CSV per table) following the SII_TAX protocol. Source
How it is filed
Filing routes recorded for the NBB: OneGate; NBB Supervision. See how firms file with the NBB.
Status
In force
Legal basis
Group
Insurers: national Solvency II extensions (national)

Templates (0)

The library lists no templates for this return.

The reporting table is Annex 1 to Circular NBB_2022_27; the NBB_2020_03 reporting template PDF shows rows R0590 to R0690 (deferred tax before and after the shock). The current spreadsheet sii_tax.xlsx could not be read (robots.txt), so tables are not listed. Source

Validation rules

No published validation rules were found for this return. Source

Public data

No published data from this return was found. No data from this return published by the NBB was found on the pages checked. Source

Official documents (8)

The NBB's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see NBB's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: National Bank of Belgium (https://www.nbb.be). Documents copied here are unchanged and are available free of charge on the NBB's website. The plain-English summaries are Line4's own; the NBB does not endorse this library.

Last checked 11 November 2026.