On 7 December 2018, the Federal Service for Finance of Belgium extended the deadline for submitting master file (275MF) and local file (275LF) from 31 December 2018 to 28 February 2019.
Related Posts
Belgium aligns with OECD’s common understanding on centralised filing, exchange of GIR
The OECD released the common understanding of implementing jurisdictions on the centralised filing and exchange of the GloBE Information Return (GIR) on 18 May 2026. 33 of the 37 implementing countries, which impose a reporting obligation from the
Read MoreBelgium to digitise diplomatic exemption requests for customs and excise duties
Belgium's General Administration of Customs and Excise announced on 5 June 2026 that it is introducing a digital system for exemption requests starting 1 July 2026. The initiative targets diplomatic missions, international organisations operating
Read MoreBelgium gazettes programme law, introduces increased withholding tax rate
Belgium has gazetted the Programme Law of 30 May 2026 on 1 June 2026, a comprehensive legislative act designed to implement diverse fiscal and administrative reforms. This legislation introduces significant taxation adjustments, specifically
Read MoreBelgium gazettes model form for qualified domestic minimum top-up tax
Belgium has gazetted the Royal Decree of 25 May 2026, which officially approves the model form for the supplementary national tax return for the 2024 tax year. The supplementary national tax represents Belgium’s qualified domestic minimum
Read MoreBelgium implements optional withholding tax system for capital gains on financial assets
Belgium’s Ministry of Finance has published a Royal Decree implementing the Capital Gains Tax on shares and crypto assets from 2026. The decree of 18 May 2026 was officially published in Official Gazette No. 2026003829 on 27 May 2026. A central
Read MoreBelgium: Council of Ministers approves draft law for transposition of DAC9
Belgium’s government announced on 22 May 206 that the Council of Ministers has approved a preliminary draft law transposing into Belgian law the "DAC9 directive" and making other amendments to the law relating to the introduction of a minimum tax
Read More