On 18 March 2021, the Belgian tax authorities extended the corporate income tax (CIT) return submission deadline to 28 October 2021 for financial years ended between 31 December 2020 and 28 February 2021 in response to the Covid-19 pandemic.

As the Local file form (275LF) constitutes part of the corporate income tax return, the postponed deadline also applies to the filing of the Local file.