The Belgian parliament is considering a draft law on miscellaneous tax provisions submitted on 29 February 2024. Key provisions of the draft law concern the reform of the investment deduction, which is simplified overall with three deduction types, or "tracks", including a "general" but accessible track: the basic deduction, a "targeted" track: the thematic increased deduction, and a "specific" track: the technology deduction. The investment deduction rates under the three tracks are as foll…