Belgium published amendments to the Pillar Two global minimum tax (GloBe) rules in the Official Gazette No. 2024004641, in Dutch and French, on 29 May, 2024.
Earlier, the Belgian Chamber of Representatives, on 2 May, 2024, passed the law on various tax provisions including initiatives for reforming investment deductions.
Other notable measures include provisions concerning the Pillar Two Global Minimum Tax and the implementation of the new OECD administrative guidance, as well as modifications to the global minimum tax law, which was approved in December, 2023.
