Belgian Chamber of Representatives Approves Amendments to Global Minimum Tax Law

As previously reported, the Belgian Chamber of Representatives approved the law on miscellaneous tax provisions on 2 May 2024 including measures for the reform of the investment deduction. Other important measures concern the Pillar 2 global minimum tax, including measures for the incorporation of the latest OECD administrative guidance and certain other adjustments to the global minimum tax law approved in December 2023. Key measures include:

• The incorporation of the administrative guidanc…