BEPS13

For more information, please consult our website in French or Dutch.

News

  • 27.07.2026 - BEPS 13 Webinar: register now and prepare your questions

  • 03.07.2026 - 275.LF - Draft preview of the new XSD schema for the Local File

    A  draft of the new XSD schema for form 275.LF (Local File) (ZIP, 11.86 KB) is now available as a preview (draft XSD schema). This format is in accordance with the provisions of the royal decrees of 16 June 2024 and will apply exclusively to financial years starting on or after 1 January 2025.

    We are publishing this preview version to allow taxpayers to adapt the reporting and IT systems in anticipation of the official production release.

    Key practical information

    • Preparation phase only: For now, this XSD schema is published for information purposes only (preview). MyMinfin and the XML Creator tool are not yet ready to process these new structures.
    • No actual submissions are allowed for financial years starting on or after 1 January 2025 before the official release.
    • Official production release : The new XSD schema and the adapted "BEPS13 XML creator tool" will become operational during the month of September 2026.
    • Prior financial years (starting before 1 January 2025): For prior years, you can still continue to submit the forms using the current (old) XSD schema currently available until the official production release. Therefore submissions validly completed under the old schema for those years remain valid.

    Please find the  business rules (validation rules) regarding the new draft XSD schema (PDF, 105.06 KB).

  • 29.06.2026 - 275.CBC.NOT - Invalid status: recommendations for technical corrections

    As mentioned in the news of 21 May 2026, entities whose form 275.CBC.NOT filed in MyMinfin between 1 January 2025 and 28 February 2026 shows an Invalid status must correct any error found and submit a new valid return as well.

    In order to best guide you through this regularisation and to avoid a new technical rejection by the system, we ask you to check the following elements before any new filing:

    • XSD schema version: please generate the XML file based on the latest version of the  XSD schema (ZIP, 3.66 KB) in force (applicable for assessment years starting as from 1 January 2025).  The use of former file structures leads to an automatic rejection of the technical structure of the return.
    • MyMinfin login profile: as authorised representative or representative of an entity, log in using the correct enterprise profile to file the return.
    • Use of the XML Creator tool: If you are unsure whether your external XML file complies with the technical specifications, we recommend that you use our application BEPS13 XML Creator Tool in order to encode and generate a compliant file.

    If you are still unable to identify the cause of your file’s invalid status, please send an e-mail with a full screenshot to BEPS13@minfin.fed.be.

  • 21.05.2026 - 275.CBC.NOT - Verifying the validation status

    You can directly verify the status of your form 275.CBC.NOT in MyMinfin > Mes Documents. The automatic transmission of acknowledgements of receipt and validation reports as regards these forms will be carried out at a later stage.

    Your form has an Invalid status?

    If you filed it between 1 January 2025 and 28 February 2026, we will grant you additional time in order to make the necessary technical corrections. The precise date will be communicated at a later stage.

    Do you have questions? Please send an e-mail at BEPS13@minfin.fed.be.

  • 27.01.2026 - 275.LF - New form

    A new form model for the local file transfer pricing (275.LF) was published in the Belgian Official Gazette on 19 December 2025. It replaces the model originally established by the Royal Decree of 16 June 2024.

    For financial years commencing on or after 1 January 2025, the obligation to attach documents relating to the section "Transfer price methodology and studies per business unit and per nature of the transaction (B10)" is abolished. For these documents, you only need to confirm their availability, as was the case previously.

    However, if applicable, you still have to append the following documents relating to the section "Cost contribution agreements, advance pricing agreements, rulings and in-house (re)insurance policies (B12)" to the local file transfer pricing, in PDF format:

    • the cost contribution agreements
    • the advance pricing agreements (APAs)
    • the rulings and in-house (re)insurance policies
       

  • 27.01.2026 - 275.CBC.NOT - Clarification regarding the use of 'Termination of notification obligation'

    11.08.2026 - update to the guidance on the liquidation of a Belgian entity
    22.05.2026 - addition of a third specific situation: liquidation of a Belgian entity

    We wish to clarify the correct procedure for completing the notification 275.CBC.NOT (Notification obligation concerning Country-by-Country Report) in three specific situations:

    Change of MNE Group

    Where a Belgian constituent entity changes MNE group (e.g. through acquisition or restructuring), the option “modification of your previous notification” is not permitted. To clearly distinguish obligations between the former and the new group, you must mandatorily proceed in two steps:

    1. You must submit a notification of 'Termination of your notification obligation due to no longer being part of the MNE group' in order to record the exit from the former MNE group.
    2. You must submit a 'First notification' in order to record the entry into the new MNE group.
       

    MNE Group falling below the EUR 750 million threshold

    Where the consolidated gross revenue of an MNE group falls below the 750 million euro threshold, the CbC reporting obligation ceases. To administratively close this obligation, the Belgian constituent entity (whether it is the Ultimate Parent Entity or a subsidiary) has to submit a notification selecting the option “Termination of your notification obligation due to no longer being part of the MNE group”. 

    Note: In this specific context, "MNE group" should be administratively interpreted as a "qualifying MNE group" (i.e. a group meeting the threshold requirements).

    Liquidation of a Belgian entity

    Since the end of the obligation concerning the Country-by-Country Report cannot be automatically inferred from the publication of the liquidation in the Crossroads Bank for Enterprises (CBE), the liquidated Belgian constituent entity concerned must submit a notification selecting the option “Termination of your notification obligation due to no longer being part of the MNE group.”

    As the entity temporarily retains its legal personality after the closure of the liquidation (based on the legal doctrine of passive survival), it is the responsibility of the liquidator to fulfil this notification obligation.

    This allows the tax administration to ensure the proper monitoring of BEPS 13 obligations and, where applicable, to justify the cessation of international exchanges of information.

    Important note

    The option 'Modification of your previous notification' must not be used in the situations described above.

    This option is strictly reserved for cases where the Belgian constituent entity:

    • remains within the same multinational group; and
    • continues to be subject to the notification obligation(e.g. changes to address, name or identity of the reporting entity).

  • 17.12.2025 - 275.CBC.NOT - Extension of the filing deadline

    The deadline for the submission of the Country-by-Country notification (275.CBC.NOT) has been postponed to 28 February 2026 for financial years closing on 31 December 2025. The original deadline was 31 December 2025.

    The FPS Finance is granting this extension in order to take into account the technical difficulties encountered during the transition to the new XML tool and to facilitate compliance with the reporting obligations.

    This measure is taken in the context of the availability of:

    • the new XSD schema (see communication of 1 December 2025 below),
    • the new XML BEPS13 XML creator tool (see communication of 11 December 2025 below).
       

  • 12.12.2025 - 275.CBC.NOT - New XML creator tool

    The new BEPS13 XML creator tool is now operational. You can now create XML files that comply with the new XSD schema 275.CBC.NOT (see news item dated 01.12.2025 below).

  • 01.12.2025 - 275.CBC.NOT - New XSD schema for Country-by-Country Notification

    The  new XSD schema (ZIP, 3.66 KB) for form 275.CBC.NOT is now available. This format complies with the provisions of the Royal Decrees of 16 June 2024 and applies to financial years beginning on or after 1 January 2025. The BEPS13 XML creator tool will be operational soon.

    Key practical information:

    • Single XSD schema: For technical reasons, only the new XSD is accepted.
    • Old XSD schema: Forms already submitted using the old XSD schema remain valid and do not need to be resubmitted.
    • XML validation: The feedback report on the validation of the submitted XML file will be available in the course of 2026.
       

  • 01.12.2025 - 275.CBC.NOT - Rectification of the annex to the Royal Decree of 16 June 2024 replacing the Royal Decree of 28 October 2016 establishing the model form referred to in Article 321/2, § 5, of the Income Tax Code 1992 allowing, in the field of transfer pricing, the obligation to notify the country-by-country report

    An updated model form for the notification of the country-by-country report (275.CBC.NOT) was published in the Belgian Official Gazette on 1 September 2025.

  • 24.09.2024 - Royal decrees of 16 June 2024 - Updated transfer pricing documentation requirements in Belgium

    On 15 July 2024, three royal decrees (dated 16 June 2024) were published in the Belgian Official Gazette. These decrees update the Belgian Transfer Pricing (“TP”) documentation requirements. The aim is enhancing transparency at a national and an international level, as well as clarifying interpretation. The changes apply to qualifying taxpayers for financial years starting on or after 1 January 2025.

    The royal decrees replace those issued on 28 October 2016 concerning TP documentation (article 321/4 §4, article 321/5 §4 and article 321/2 §5 of the Belgian Income Tax Code).

    The modifications include:

    Royal decrees (available in French and Dutch):