Belgium’s Royal Decree of 7 December 2025 removed the requirement to attach full transfer pricing studies to the Local File (Form 275-LF). The update aligns the Local File template with existing legislative rules and applies to financial years going forward.
Belgium published the Royal Decree of 7 December 2025 in the Official Gazette on 19 December 2025, which repeals the previous Royal Decree of 16 June 2024 concerning transfer pricing documentation. Under the new decree, taxpayers are no longer required to attach full transfer pricing studies to the Local File (Form 275-LF).
The update aligns the Local File template with existing legislative rules and applies to financial years going forward.
The decree, issued by King Philippe on the proposal of the Minister of Finance, confirms that the change does not affect State revenues and does not create new expenditures. The Minister of Finance is responsible for implementing the decree.
Earlier, Belgium published three new Royal Decrees of 16 June 2024 on 15 July 2024, announcing revisions to the Local File Form (275. LF), the Master File Form (275. MF), and Country-by-Country Reporting (“CbCR”) Notification Form (275 CBC NOT).
