Belgian local file form (Form 275 LF) filing deadline extended to 10 November 2026

Additional time granted for filing Form 275 LF

On 4 September 2026, the Belgian tax authorities announced an extension of the filing deadline for the Belgian local file form (Form 275 LF). For taxpayers with a calendar-year financial year, the filing deadline for the FY 2025 local file (assessment year 2026) has been extended from 30 September 2026 to 10 November 2026. The extension follows the revisions to Form 275 LF and the recent publication of the final XSD schema applicable to financial years beginning on or after 1 January 2025.

What does this mean in practice?

The Belgian tax authorities have clarified that:

• A corporate income tax return or non-resident corporate income tax return filed within the applicable statutory deadline will not be considered incomplete solely because Form 275 LF has not yet been submitted.
• Form 275 LF may be filed separately up to and including 10 November 2026.
• No tax increase or penalty will be imposed solely because Form 275 LF is submitted by 10 November 2026.

Importantly, the extension applies exclusively to Form 275 LF. The statutory filing deadlines for Belgian corporate income tax returns, non-resident corporate income tax returns and the master file form (Form 275 MF) remain unchanged. For taxpayers with a calendar-year financial year, Form 275 MF must still be filed by 31 December 2026.

New filing format and reporting requirements

The final XSD schema for the revised Form 275 LF was published on 2 September 2026. Form 275 LF filings relating to financial years beginning on or after 1 January 2025 must be prepared and submitted through MyMinfin in accordance with this revised schema. XML files prepared under the previous schema are no longer accepted.

In addition to the updated filing format, the revised Form 275 LF introduces more detailed reporting requirements. Notably, intercompany transaction data must now be reported separately by business unit and by country, rather than on an aggregated basis. This may require taxpayers to revisit existing data collection processes to ensure that the required information can be accurately extracted and reported.

Taxpayers should also consider the broader impact of the revised Belgian transfer pricing documentation forms. In particular, the enhanced master file requirements may, in practice, require a significant additional compliance effort, including the collection, validation and coordination of information across multiple jurisdictions. For many multinational groups, the impact of the revised master file requirements may prove more significant than the changes introduced to Form 275 LF.

The deadline extension provides taxpayers with additional time to comply. Nevertheless, early preparation remains advisable given the increased level of detail required under the revised Belgian transfer pricing documentation framework.

How can we assist?

Forvis Mazars can assist taxpayers in assessing their Belgian transfer pricing reporting obligations and the impact of the revised local file and master file requirements, as well as in preparing, reviewing and filing Form 275 LF and Form 275 MF in accordance with the revised requirements.