Belgium: Law concerning the introduction of a minimum tax for multinational enterprise groups and large national groups

Progress

Current status
in force
31 Dec 2023 in force
14 Dec 2023 adopted
13 Nov 2023 under deliberation

Scope

Implementers
Belgium
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
Government Body
parliament
Implementation Level
national

Timeline of events

31 Dec 2023
in force

Implemented Law concerning the introduction of a minimum tax for multinational enterprise groups and large national groups

On 31 December 2023, the Law concerning the introduction of a minimum tax for multinational enterprise groups and large national groups entered into force in Belgium. The law transposes the Council Directive (EU) 2022/2523 into national law. The law…

Source
Event type law
Action type implementation
Government branch legislature
Government body parliament
14 Dec 2023
adopted

Adopted Law concerning the introduction of a minimum tax for multinational enterprise groups and large national groups

On 14 December 2023, the Belgian Chamber of Representatives adopted the law concerning the introduction of a minimum tax for multinational enterprise (MNE) groups and large national groups. The law transposes the Council Directive (EU) 2022/2523 int…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
13 Nov 2023
under deliberation

Introduced Law concerning the introduction of a minimum tax for multinational enterprise groups and large national groups

On 13 November 2023, the law concerning the introduction of a minimum tax for multinational enterprise (MNE) groups and large national groups was introduced to the Belgian Chamber of Representatives. The law transposes the Council Directive (EU) 202…

Source
Event type law
Action type introduction
Government branch legislature
Government body parliament