As the 2026 Belgian compliance season progresses, companies should closely monitor the upcoming statutory, tax and transfer pricing filing deadlines. Timely preparation and filing remain essential to avoid penalties, additional costs and unnecessary scrutiny from the Belgian authorities
Statutory financial statements
Belgian companies must annually file their statutory financial statements with the National Bank of Belgium. Filing must take place within 30 days after approval by the Annual General Meeting of Shareholders and, in any event, no later than seven months after the end of the financial year. For companies with a 31 December 2025 year-end, the ultimate filing deadline is therefore, in principle, 31 July 2026. Late filing charges generally apply where the filing takes place as from the ninth month following the financial year-end, i.e. as from September 2026. Late filing may trigger increased filing costs, potential directors’ liability in case of mismanagement or breach of the articles of association or the Belgian Code of Companies and Associations, and, in certain cases, a dissolution claim before the competent enterprise court. If your company’s statutory financial statements have not yet been finalised, approved and filed, urgent action is required. Our Belgian experts can support you in regularising your company’s situation and improving your statutory reporting processes.
Fee forms 281.50
Fee forms 281.50 must be filed through Belcotax-on-web with respect to certain commissions, fees, trade discounts, allowances, fringe benefits and similar payments or benefits granted during calendar year 2025. For payments or benefits relating to calendar year 2025, the filing deadline is 29 June 2026. The obligation is subject to applicable exemptions and reporting conditions under Belgian tax law. Failure to report the relevant charges and attributions properly and on time may result in a special non-tax-deductible assessment of 100%, or 50% where the beneficiary is subject to corporate income tax. If your company has not yet finalised and filed its fee forms 281.50, urgent action is required and our tax experts can assist.
Corporate income tax return
The annual Belgian corporate income tax return deadline for assessment year 2026 is approaching. Companies with a balance sheet date between 31 December 2025 and 28 February 2026 must file their corporate income tax return by 30 September 2026. Individual filing extensions are only granted exceptionally for a valid reason or in case of force majeure. Taxpayers entitled to a refund that file their return by 28 August 2026 will receive priority treatment and can generally expect payment by the end of December 2026. A complete, timely and well-documented return, including the approved statutory financial statements and signed legal documents remain essential to avoid unnecessary scrutiny by the Belgian tax authorities and avoid penalties, tax increases or ex officio assessments.
Local form 275LF
Belgian entities that are part of an international group and exceed at least one relevant threshold in the preceding financial year, assessed on the basis of the stand-alone statutory annual accounts of the Belgian taxpayer, must submit a local form 275LF and, where applicable, a master file form 275MF. The thresholds are:
- operating and financial income, excluding non-recurring income, of EUR 50,000,000;
- a balance sheet total of EUR 1,000,000,000; or
- an annual average headcount of 100 full-time equivalents.
The local file must be submitted by the same due date as the corporate income tax return, while the master file must be submitted within 12 months after year-end. For companies with a 31 December 2025 year-end, the local form 275LF is in principle due by 30 September 2026, in line with the corporate income tax return deadline. The master file form 275MF is due by 31 December 2026. Non-submission, late submission or incomplete submission may trigger an administrative fine of up to EUR 25,000. The required filing in XML format is made through MyMinfin, using the relevant transfer pricing forms published by FPS Finance.
