Wijziging van de Wet minimumbelasting 2024 in verband met een aantal technische wijzigingen (Wet aanpassing Wet minimumbelasting 2024)

This procedure concerns technical adjustments to the 2024 Minimum Tax Act. The aim is to refine the existing legislation to ensure its smooth and effective implementation. These changes will primarily affect businesses subject to the minimum tax rules. The adjustments are intended to clarify certain provisions and address minor issues identified since the Act's initial adoption.