Under the ordinary rules, Form 275 LF must be filed together with the Belgian corporate income tax return or the Belgian non-resident corporate income tax return, as applicable. The Belgian tax authorities have now granted a temporary extension for the filing of Form 275 LF.

Accordingly, provided the relevant tax return itself is filed within the applicable statutory deadline, it will not be considered incomplete solely because Form 275 LF has not yet been filed. Form 275 LF may be submitted separately up to and including 10 November 2026, and no penalties or tax surcharges will be imposed solely because the form is filed separately, provided it is submitted by that date.

The extension is linked to the delayed availability of the new XML Creator tool pursuant to the publication of the new Belgian transfer pricing documentation requirements (for more information, see our previous newsflash), which is being developed to facilitate the preparation of XML files for the electronic filing of the revised Form 275 LF and is expected to become available no earlier than the end of September 2026.

Please note that this extension applies only to Form 275 LF. The statutory filing deadlines for Belgian corporate income tax and non-resident corporate income tax returns remain unchanged and must continue to be observed.

Further information on the availability of the new XML Creator tool and the validation functionalities for Form 275 LF will be published shortly.

Authors: Patrik Pashaj, Stefanie Van der Straeten & Tine Slaedts