On 28 December 2023, Belgium implemented the law to enforce the Minimum Taxation Directive (2022/2523). This law entered into force on 31 December 2023 after the Belgian Parliament approved the legislation on 14 December 2023. The full text of the law of 19 December 2023 was published in Official Gazette No. 2023048529 on 28 December 2023 in both French and Dutch. The Directive aims to establish a global minimum tax rate of 15% for multinational groups within the European Union. As per the Directive, each member state must incorporate this regulation into their national laws by 31 December 2023.
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