In 2021, the OECD reached an agreement on international tax reform in a bid to combat profit shifting and profit erosion. One of the measures within this agreement aims at ensuring that major multinationals pay a minimum tax rate of 15% (pillar two). Within this framework, the European Union published a directive on 14 December 2022, which is to be implemented by 31 December 2023 at the latest by the various Member States. This directive follows the content and structure of the OECD regulations. At present, the draft legislation is still being awaited in Belgium.