Belgium: Amended Local file form
Effective for financial years beginning on or after January 1, 2025
A Royal Decree (dated December 7, 2025, and published December 19, 2025) amended the model Local file form (275 LF) for financial years beginning on or after January 1, 2025.
While the new model 275 LF remains largely similar to its predecessor, there is one significant change to note:
- When a transfer pricing methodology or policy document, and/or framework agreement or model contract, and/or transfer pricing study is available, the Belgian taxpayer only needs to indicate in table B10 of the form whether these documents are readily available, without having to proactively submit/attach the documents in a readable PDF format to the Local file form as was instructed by the Royal Decree of June 16, 2024.
Read a January 2026 report prepared by the KPMG member firm in Belgium