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Belgium: Local file filing deadline extended to November 10, 2026

Administrative relief for updated Local file form

September 8, 2026

The Belgian tax authorities have extended the filing deadline for the Local file form (275 LF) to November 10, 2026, to give taxpayers and their representatives sufficient time to comply with updates to the form introduced under Royal Decrees of June 16, 2024, and December 7, 2025.

In addition, the extension provides additional time for the tax authorities to incorporate the new electronic (XSD) schema for the updated Local file form in an updated online XML file creator tool, which will be available at the earliest by the end of September 2026. 

The extended filing deadline relates exclusively to Local file forms originally due September 30, 2026 (or November 3, 2026, for taxpayers with a financial year ended March 31, 2026).

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

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