Monday, 13 July 2020

Detailed transfer pricing form in Belgium postponed

The initial filing date of the corporate tax return (including the non-resident corporate tax return), which normally was set dd. 24 September 2020 (for companies with a financial year-end at 31 December 2019), has been extended till 29 October 2020. This extension has been granted in view of the exceptional circumstances caused by the covid-19 crisis and is part of various measures taken by the Belgian tax authorities to support Belgian companies. As a consequence, given that the detailed transfer pricing form 275LF is considered as an integral part of the corporate tax return, the submission date of this form 275LF is also postponed. Therefore, Belgian group entities that are obliged to submit the detailed transfer pricing form will have approximately one month in addition. We refer to our news alert dd. 26 June for more information on the form 275LF.


Tine Slaedts – Partner (

Ben Plessers – Senior Manager (

Heleen Van Baelen – Senior Manager (