Key implementation point
Notional Interest Deduction (NID) and Innovation Income Deduction both reduce Belgian effective rates — detailed GloBE adjustment needed.
Implementation detail
- 01 Belgium enacted via the Law of 19 December 2023, transposing the EU Directive.
- 02 Belgium's notional interest deduction (NID): payments under NID reduce Belgian taxable income but are not a covered tax under GloBE, creating potential ETR reduction.
- 03 Belgian innovation income deduction (80% exemption on qualifying IP income): impacts GloBE income calculations.
- 04 SPF Finances issued guidance on interaction between Belgian tonnage tax, patent box and GloBE.
Enacted legislation
Wet van 19 december 2023
Official sources & further reading
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