Projet de loi modifiant la loi du 19 décembre 2023 concernant l'introduction d'un impôt minimum pour les groupes d'entreprises multinationales et les groupes nationaux de grande envergure.

This Belgian bill would amend the law of 19 December 2023, which introduced a minimum effective tax rate for large multinational groups and large domestic groups. The 2023 law implemented the OECD's 'Pillar Two' global minimum tax rules, which aim to ensure that groups with annual revenues above a set threshold pay at least 15% tax on their profits in each jurisdiction where they operate. This bill changes the existing rules, and the exact changes are not described in the metadata. The changes mainly affect large multinational enterprise groups and large domestic groups operating in Belgium, which fall under the minimum tax rules. Tax authorities and advisers working with these groups would also be affected by any updated compliance requirements. This summary is based on metadata only, not the full legislative text.