Belgium: Deadline extended for filing corporate income tax return for assessment year 2021 (COVID-19)

Belgium: Deadline for corporate income tax return

The Belgian tax authorities on 18 March 2021 announced an extension of the deadline for filing the corporate tax return for assessment year 2021—relief offered in response to the coronavirus (COVID-19) pandemic.

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Accordingly, the deadline for filing the corporate tax return for taxpayers with financial years ended between 31 December 2020 and 28 February 2021 is extended through 28 October 2021.  

Local file, deadline extension

The 28 October 2021 deadline extension also applies to Local file reporting that is submitted on form 275LF by taxpayers that satisfy the relevant filing requirements. The submission of a Local file on form 275LF is required of each Belgian company or permanent establishment (of a multinational group) if one of the following thresholds is exceeded (to be assessed on the basis of the stand-alone financial statements of the Belgian entity—either the company or permanent establishment—for the preceding financial year):

  • A sum of operational and financial income equal to or exceeding €50 million (excluding non-recurring income)
  • A balance sheet total equal to or exceeding €1 billion, or
  • An annual average of employees equal to or exceeding 100 full-time equivalents

In addition, when any of the above-listed thresholds applies, a Master file must also be filed on form 275MF, within a period of 12 months after the close of the reporting period of the group.


For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services practice in Belgium:

Kathy Lim | +32 (0) 3 821 19 82 | klim1@kpmg.com

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