Vragen over de toepassing van de wet van 19 december 2023

Please send your questions referred to in Article 62, § 2 of the law of 19 December 2023 relating to the introduction of a minimum tax rate for multinational enterprise groups and large-scale domestic groups, i.e. questions concerning specific situations or transactions that have not yet had any fiscal consequences, to the department of Operational Expertise and Support (EOS) pillar2@minfin.fed.be.

We ask you to:

clearly specify the exact subject of the question in the subject line of the e-mail;
specify the identity of the constituent entity/entities and of the group and, if need be, that of the parties and third parties concerned;
indicate the CBE number(s) of the constituent entity/entities and of the group (if the group is already registered with the CBE);
describe in detail the specific situation or transaction that is the subject of the request and that has not yet had any fiscal consequences;
indicate the reference to the legal or regulatory provisions on which the decision must be based;
include a justification for the request, i.e. a detailed argument as to how you believe the ad hoc fiscal provisions should be applied, indicating the reason(s) why, in your opinion, this is the case.

Hypothetical questions will not be answered.

The reply from the department Operational Expertise and Support (EOS) is not a ruling within the meaning of the law of 24 December 2002 establishing a system of rulings in tax matters, which are issued by the Office for Advance Decisions in Tax Matters (OAD). This is not a legal act by which the FPS Finance commits itself, but a simple decision concerning the application of the legislation and regulations relating to the minimum tax rate (referred to in Article 2, § 2 of the law of 19 December 2023) to the specific situation or transaction set out in the question.

Within the limits and in compliance with the conditions under which the answer has been provided, you can derive from this answer a legitimate confidence as to the way in which we will apply the aforementioned legislation and regulations to the concrete situation or transaction which is the subject of the question.