Belgium Notes New Local File Form and Clarifies Termination of CbC Notification Obligation

Belgium's Federal Public Service (SPF) Finance has published a BEPS13 News update, explaining the new Local File form issued in December 2026 (previous coverage) and clarifying the use of "Termination of notification obligation" for CbC notifications (275.CBC.NOT).

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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 D…