Don't miss the 30 September 2024 deadline for transfer pricing "local file" (275 LF)
Don't miss the 30 September 2024 deadline for transfer pricing "local file" (275 LF)
Belgian companies and Belgian permanent establishments that are part of a multinational group must file a "local file" (275 LF) by 30 September 2024 under certain conditions.
This transfer pricing documentation requirement applies when such group entities exceed one of the following thresholds in the year preceding the year to be reported:
The filing deadline is 30 September 2024 for entities that also have to file their corporate income tax return at that time. Don't miss this deadline, that way you avoid administrative penalties.
Our transfer pricing experts are available to assist your company in this regard. Do not hesitate to contact Charlotte Broekaert.
- A total of €50 million in operating and financial income excluding non-recurring income
- A balance sheet total of €1 billion
- An annual average workforce of at least 100 full-time equivalents
The filing deadline is 30 September 2024 for entities that also have to file their corporate income tax return at that time. Don't miss this deadline, that way you avoid administrative penalties.
Our transfer pricing experts are available to assist your company in this regard. Do not hesitate to contact Charlotte Broekaert.