FEDERALE OVERHEIDSDIENST FINANCIEN 19 DECEMBER 2025. — Wet tot wijziging van de wet van 19 december 2023 houdende de invoering van een minimumbelasting voor multinationale ondernemingen en omvangrijke binnenlandse groepen

This legislative proposal aims to amend existing laws regarding the implementation of a minimum tax. It is designed to ensure that large multinational corporations and significant domestic groups pay a fair share of tax in the jurisdictions where they operate, preventing profit shifting to low-tax areas. Large multinational enterprises and extensive domestic corporate groups in Belgium will be affected by these changes. The law seeks to standardize tax obligations and ensure corporate tax compliance for high-revenue entities.