Don't miss the extended 10 November 2026 deadline for the 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) 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:

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.

These thresholds must be assessed based on the statutory annual accounts of the Belgian entity. For financial year 2026, this means the statutory annual accounts for financial year 2025.

The original filing deadline of 30 September 2026 has exceptionally been extended until 10 November 2026. The Belgian tax administration granted this extension because significant IT developments are currently being implemented to make a new XML file creation tool available for the preparation and filing of Form 275.LF. As this tool is not expected to be available before the end of September 2026, taxpayers and their representatives have been granted additional time to comply with the new requirements.

As a result, Form 275.LF may be filed separately until 10 November 2026, without triggering a tax increase or administrative penalty solely because of the postponed filing.

Our transfer pricing experts are available to assist your company in this regard. Do not hesitate to contact Charlotte Broekaert ou Gaelle Pirenne.