On 16 July 2024, Belgium published the Royal Decree of 7 July 2024 in the Official Gazette, which establishes the rules for companies to make advance payments of the minimum tax under the Pillar 2 global minimum tax rules in Belgium. Among other things, this includes that payments may only be made to the financial accounts of the "Collection Centre - Advance Payments Service" by payment or transfer. The Decree enters into force on 1 September 2024.
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