Belgium: Deadline for filing Local file forms is 17 October 2022

The Local file forms (275LF) deadline is 17 October 2022

The Local file forms (275LF) deadline is 17 October 2022

The deadline for filing Local file forms (275LF) is 17 October 2022.

The submission of a Local file is required for Belgian companies (and permanent establishments) that meet at least one of three thresholds:

  • Operational and financial income of €50 million
  • Balance sheet total of €1 billion
  • Over 100 full-time employees/equivalents

Read a September 2022 report prepared by the KPMG member firm in Belgium


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.