Belgium opens new transfer-pricing Local File XML tool

Use the new schema and submit through MyMinfin

The tool produces the XML file; taxpayers must then submit it through MyMinfin. The new schema applies to financial years beginning on or after 1 January 2025. The administration confirmed the final schema on 2 September and disabled the previous creator: files using the old schema can no longer be uploaded.^[1][2]

The Local File extension is separate from the tax return

An official notice of 4 September extends the 275.LF deadline to 10 November 2026 inclusive. Corporate income tax and non-resident company return deadlines remain unchanged. A timely return is not treated as incomplete solely because its Local File is outstanding, and filing that Local File within the extension does not itself trigger a tax increase or fine.^[2]

The legal model and supporting documents

The Royal Decree of 7 December 2025, published on 19 December, replaces the earlier decree of 16 June 2024 and prescribes the Local File model under article 321/5 of the Income Tax Code 1992. The administration’s explanation says the B10 requirement to attach transfer-pricing studies and framework agreements as PDFs was removed; taxpayers instead confirm availability. Removing the upload requirement does not mean the underlying documents are unnecessary.^[2][3]

What group tax teams should check

For Belgian entities with Local File obligations, the immediate work is to produce the current XML, reconcile it with the group’s transfer-pricing records and plan submission by the extended deadline. Keep the corporate return timetable distinct. The creator’s launch is a filing-system development, rather than a newly introduced rule for calculating arm’s-length prices.^[1][2][3]