Following the amendments made to Form 275.LF (Local File) by the Royal Decrees of 16 June 2024 and 7 December 2025, significant IT adjustments are currently being implemented to make the new XML file creation tool available. This tool will be available no earlier than the end of September 2026.
Consequently, the tax administration has postponed the filing deadline for this form until 10 November 2026 inclusive. This measure is intended to ensure that taxpayers and their representatives have sufficient time to comply with the new applicable requirements.
This measure applies exclusively to the Form 275.LF. The statutory deadlines applicable to the filing of the Corporate Income Tax (CIT) returns and the Non-Resident Income Tax (Companies) returns (NRC/Companies) remain unchanged and must be respected.
Consequently:
- a CIT or NRC-Companies return submitted within the statutory deadline will not be considered incomplete solely because the Form 275.LF has not yet been filed;
- the Form 275.LF may be submitted separately until 10 November 2026;
- no tax increase or penalty will be applied solely because the Form 275.LF is filed no later than 10 November 2026.
Further information regarding the availability of the new XML creator tool and the validation functionalities for the Form 275.LF will be published on this page shortly.
Source and more information via : https://finance.belgium.be/en/E-services/beps13
message in FR: https://finances.belgium.be/fr/E-services/beps13
message in NL: https://financien.belgium.be/nl/E-services/beps13
