Belgium further aligns Pillar Two legislation with OECD's Agreed Administrative Guidance
|Tax Alerts, Information Reporting, Legis ...|Belgium
The Belgian Parliament has approved a bill containing various tax measures, including specific amendments to the Belgian Pillar Two legislation.
Approved amendments, in part: (1) transpose into domestic law some of the OECD's Agreed Administrative Guidelines published in 2023; (2) require in-scope taxpayers to obtain a specific Pillar Two Tax Identification Number, regardless of where the UPE is located; (3) introduce a system of advance tax payments for QDMTT and IIR Top-up Taxes, further highli…
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