AmFree secures Belgian Constitutional Court ruling advancing EU Pillar 2 challenge

Client(s) American Free Enterprise Chamber of Commerce

Jones Day successfully represented the American Free Enterprise Chamber of Commerce ("AmFree") in securing a favorable ruling from the Belgian Constitutional Court in connection with AmFree's challenge to Belgium's implementation of the Undertaxed Profits Rule ("UTPR"), part of the OECD's Pillar 2 global minimum tax.

The Court held that AmFree's challenge remains valid, even after the European Commission endorsed the new Side-by-Side Safe Harbor earlier this year. The Court noted that Belgium has not yet adopted the safe harbor. It also found that, even once it is adopted, the UTPR could still harm U.S. companies in certain situations.

The ruling allows the case to move forward before the Court of Justice of the European Union (Case C-519/25), which will decide whether the UTPR is valid under EU law. Its decision could affect how Pillar 2 applies across Europe and beyond.

Jones Day's cross-border tax, EU regulatory, and litigation team represents AmFree and several intervening U.S. trade organizations, with Loyens & Loeff as co-counsel.