The Belgian Official Gazette May 29 published Law No. 2024004641, amending various tax provisions. The law includes measures: 1) establishing the circumstances where unpaid withholding tax may not be included in the calculation of investment deduction; 2) setting the basic deduction rate at 10 percent for individuals and small companies, and zero percent for other companies; 3) setting the increased thematic investment deduction at 40 percent for individuals and small companies, and 30 percent for other companies; 4) setting the technology deduction rate at 20.5 percent when applied to research and development; 5) providing lists of eligible investments for various ...