Following the amendments to the model Local File Form (“275 LF”) introduced by the Royal Decrees of 16 June 2024 and 7 December 2025, the Belgian tax authorities have published the definitive electronic (XSD) schema for the new Local File Form.
To support this, the Belgian tax authorities are currently implementing IT modifications to incorporate the new schema in an updated online XML file creator tool. This tool will be available at the earliest by the end of September 2026. Consequently, the Belgian tax authorities are extending the filing deadline for the Local File Form until 10 November 2026. This measure aims to give taxpayers and their representatives sufficient time to comply with the new applicable requirements.
The extended filing deadline relates exclusively to the Local File Forms originally due by 30 September 2026 (and also applicable to the 3 November 2026 deadline for taxpayers with a financial year ended 31 March 2026). The statutory filing deadlines for corporate income tax and non-resident corporate tax returns remain unchanged.
In practical terms, this means that:
- A corporate income tax or non-resident corporate tax return that is filed within the statutory deadline (i.e., 30 September 2026 and 3 November 2026) will not be considered incomplete solely because the Local File Form has not yet been filed;
- The corresponding Local File Form may be filed separately up to and including 10 November 2026; and
- No tax increase or penalty will be applicable for the corporate income tax or non-resident corporate tax return solely on the basis that the Local File Forms (which technically form part of those returns) have been filed later than the statutory deadline (if filed by 10 November 2026).
Subsequent to the publication of the definitive electronic (XSD) schema, KPMG has already developed the necessary technical solutions in order to proceed with preparation and filing of XML files for the Local File Forms. Local File Forms in accordance with the new electronic (XSD) schema can now be filed via MyMinfin, with validation functionalities available at a later date.
KPMG recommends that taxpayers and their representatives take note of the revised deadline and plan the preparation and filing of the Local File Form accordingly. KPMG can support with the preparation and filing of the Local File Forms, including the creation of the required XML files, ahead of the availability of the Belgian tax authorities’ updated XML file creator tool.
Contact us to learn more about the Belgian Transfer Pricing compliance requirements.
This newsflash is for information purposes only and does not constitute legal advice.
