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Belgium: Transfer pricing documentation, reminder of due dates

Belgium: Transfer pricing documentation, due dates

Belgium in 2016 introduced additional documentation requirements—country-by-country (CbC) notification, Local file, and Master file documentation requirements. These documents must be filed if the income of the taxpayer company (or the corporate group) exceeds certain thresholds.

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Read a March 2018 report prepared by the KPMG member firm in Belgium for more details about the transfer pricing documentation requirements.

Reminder of due dates

The Local file must be filed with the taxpayer’s tax return before or by 27 September 2018. 

The CbC notification and the Master file must be filed within 12 months after the last day of the reporting period of the group. For companies with a group reporting period ending 31 December 2017, these documents must be filed 31 December 2018. 

 

Read a June 2018 report prepared by the KPMG member firm in Belgium

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