Protocol to treaty between Austria and Belgium approved by Belgium

Austria has published the Ordinance titled “Regulation of the Federal Minister of Finance on implementing provisions for the Minimum Taxation Act (MinBestG Implementing Regulation)” on 30 December 2025. This regulation establishes the

Belgium’s parliament has adopted a bill amending the minimum tax law to implement the EU Minimum Taxation Directive (Directive (EU) 2022/2523). The bill was approved on 18 December 2025 and published in the Official Gazette on 30 December

Austria has issued an official promulgation notice concerning the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 29 January 2026. Under the

Austria has gazetted Law No. 17/2026 on 29 January 2026, giving effect to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA). The agreement, originally signed by

Austria has published two multilateral agreements in its Official Gazette to strengthen international tax reporting on 29 January 2026. Law No. 17/2026 introduces the Global Anti-Base Erosion (GloBE) Information Returns Agreement (GIR MCAA),

Belgium’s Federal Public Service (SPF) Finance has released a BEPS13 News update detailing the new Local File form issued in December 2025 and providing guidance on using the “Termination of notification obligation” for CbC filings