On 28 January 2021, the Belgian Ministry of Finance has declared that due to the Covid-19 pandemic the Belgian tax authority will be postponing its reporting deadline without late submission penalties.
The reporting deadline for historical arrangements from 25 June 2018 to 31 December 2020 must now be reported by 28 February 2021. Arrangements that meet a reporting trigger in January 2021 will also only need to be reported by 28 February 2021.
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