Automatic tax information exchange for large multinational groups
Official title: Wetsontwerp tot omzetting van Richtlijn (EU) 2025/872 van de Raad van 14 april 2025 tot wijziging van Richtlijn 2011/16/EU betreffende de administratieve samenwerking op het gebied van de belastingen en tot wijziging van de wet van 19 december 2023 houdende de invoering van een minimumbelasting voor multinationale ondernemingen en omvangrijke binnenlandse groepen.
Status: Parliament is still discussing this proposal, for example in a committee or while waiting for advice. (parliament: ‘Pending in the Chamber’)
In plain language
- Belgium is implementing EU rules to automatically share tax reports of large multinationals with other member states under the global minimum tax framework.
- This affects large multinational enterprises, large domestic corporate groups, and the tax authority through new reporting requirements and fines; SMEs are not affected.
- For you as an individual citizen, nothing changes in your personal taxes, but authorities can better detect and address corporate tax avoidance.
Automatically summarised (gemini-3.8-flash). AI can make mistakes: if in doubt, read the official text.
How parliament voted
Parliament has not voted on this proposal yet.