Belgium's Council of Ministers approved a preliminary draft law on 22 May 2026 to transpose the DAC9 directive and amend its minimum tax framework for multinational and large national groups, following an EU infringement notice issued on 30 January 2026 for incomplete implementation of the directive on automatic exchange of GloBE information returns.

Belgium’s government announced on 22 May 206 that the Council of Ministers has approved a preliminary draft law transposing into Belgian law the “DAC9 directive” and making other amendments to the law relating to the introduction of a minimum tax for multinational enterprise groups and large national groups.

This follows after the European Commission issued formal notices to 12 Member States, including Belgium, for not fully implementing Directive (EU) 2023/2226 (DAC8) on crypto-asset information exchange, and to 10 Member States for incomplete transposition of Directive (EU) 2025/872 (DAC9) on GloBE information returns in its January 2025 infringements package issued on 30 January 2026.

The preliminary draft aims first and foremost to transpose into Belgian law Directive (EU) 2025/872 of 14 April 2025 amending European Directive 2011/16 on administrative cooperation in the field of taxation (the DAC9 Directive). More specifically, it concerns the implementation of the new rules relating to the automatic exchange of information, which are set out in the information report, and thus establishes the framework for the operational implementation of the reporting obligations provided for by European Directive 2022/2523.

Furthermore, the draft bill makes several amendments to the law of 19 December 2023 concerning the introduction of a minimum tax for multinational enterprise groups and large national groups in order to improve the readability of the law and to better align it with European Directive 2022/2523.

The preliminary draft has been submitted to the Council of State for its opinion.