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Belgium Notes New Local File Form and Clarifies Termination of CbC Notification Obligation

|Approved Changes|Belgium
Belgium

Belgium's Federal Public Service (SPF) Finance has published a BEPS13 News update, explaining the new Local File form issued in December 2026 (previous coverage) and clarifying the use of "Termination of notification obligation" for CbC notifications (275.CBC.NOT).

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27.01.2026 - 275.LF - New form

A new form model for the local file transfer pricing (275.LF) was published in the Belgi…

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