Belgium's Federal Public Service (SPF) Finance issued a release on 28 January 2021 on the postponement of the initial deadlines for DAC6 reporting. This includes that due to communication difficulties resulting from the COVID-19 health crisis, administration tolerance is being granted for arrangements to be reported in January and February 2021 as long as arrangements are reported by 28 February 2021. During this period, no late submission penalties will be imposed.