Belgium published the Law of 19 December 2025 in the Official Gazette on 30 December 2025, which contains certain amendments to the Income Tax Code, including amendments to the annual tax on credit institutions. As previously reported, an increased progressive tax on credit institutions was introduced as part of the 2024 budget, with a standard (lower) rate of 0.13231% and an increased rate of 0.17581% on the part of the tax base exceeding EUR 50 billion. The Law of 19 December 2025 increase…