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Belgium: Updated guidance on completion of CbC notification form

Guidance addresses steps taxpayers must take in two particular scenarios.

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February 4, 2026

The tax authorities on January 27, 2026, issued updated guidance regarding completion of the country-by-country (CbC) notification form (Form 275 CBC NOT).

In particular, the guidance addresses the particular steps taxpayers must take in the following two scenarios:

  • When a Belgian constituent entity (CE) becomes part of a different multinational enterprise (MNE) group (for example, due to an acquisition or other restructuring)
  • When the consolidated revenue of an MNE group drops below the €750 million threshold
KPMG observation
These clarifications are particularly relevant as the deadline for submitting the Form 275 CBC NOT for financial years ending on December 31, 2025, has been extended to February 28, 2026.

Read a February 2026 report prepared by the KPMG member firm in Belgium

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