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ARTICLE · 02 SEPTEMBER 2024

Belgium Introduces Updated Transfer Pricing Documentation Requirements

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On 15 July 2024, Belgium introduced legislation updating the transfer pricing documentation requirements applicable to in-scope Belgian corporate taxpayers.

BelgiumTax
Aldo Engels
Aldo Engels
Vincenzo Vilardi
Vincenzo Vilardi

On 15 July 2024, Belgium introduced legislation updating the transfer pricing documentation requirements applicable to in-scope Belgian corporate taxpayers. New forms were published for the filing of the Master File, Local File and Country-by-Country Report Notification bringing important changes that multinationals should consider going forward. The new requirements apply to the financial year starting as from 1 January 2025.

In this article, we discuss the key takeaways and provide further details on the relevant changes.

Take-aways

  1. In-scope taxpayers should timely consider the new forms in view of compliance with Belgian transfer pricing (TP) documentation regulations as of FY2025.

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