Transfer Pricing Tool

Is your company part of an MNE group?*

The term “MNE Group” means any Group that (i) includes two or more enterprises the tax residence for which is in different jurisdictions, or includes an enterprise that is resident for tax purposes in one jurisdiction and is subject to tax with respect to the business carried out through a permanent establishment in another jurisdiction, and (ii) is not an Excluded MNE Group. Article 321/1, 3°, ITC 92.

Is your company a Belgian incorporated company or a Belgian permanent establishment of a foreign company?*

For which closing date do you wish to check the Transfer Pricing obligations your company has to meet?*

What is the closing date of the group's consolidated accounts?*

Please fill in the following fields with you company's data as at :

Balance-sheet total*

Combined operating & financial income (non-recurring income excluded)*

Non-recurring income (account 76) must not be taken into account when considering this threshold.

Staff: Annual average number of FTE*

To determine the annual average number of FTE’s of the company, the code “1003” from the statutory annual accounts filed with the National Bank of Belgium must be used. This code is intended for all company activities (even for an interim agency). In the case of a Belgian permanent establishment with a foreign head office, only the financial information and FTE’s of the Belgian permanent establishment are taken into account for the assessment of the thresholds of the obligation to submit a Local File (275LF ) and a Master File (275MF).

Is there at least one operational unit that exceeds € 1.000.000 in cross-border intragroup transactions?*

The term "operational unit": each component, division, department of the Belgian constituent company organized around an activity, a range of products or a specific technology for which the analytical accounting or reporting is performed up to the EBIT level.

Please indicate the total annual consolidated income of the group as at date

Please indicate the total annual consolidated income of the group as at <span id="date2">date</span>*

You have to take into account the gross income which includes the gross operating income, the gross financial income and the gross exceptional income as they are disclosed in the annual consolidated accounts of the Ultimate Parent Entity.

Is your company the Ultimate Parent Entity?*

The term “Ultimate Parent Entity” means a Constituent Entity of an MNE Group that meets the following criteria:

it owns directly or indirectly a sufficient interest in one or more other Constituent Entities of such MNE Group such that it is required to prepare Consolidated Financial Statements under accounting principles generally applied in its jurisdiction of tax residence or would be so required if its equity interests were traded on a public securities exchange in its jurisdiction of tax residence; and
there is no other Constituent Entity of such MNE Group that owns directly or indirectly an interest described in subsection (i) above in the first-mentioned Constituent Entity.

Is your company the reporting entity?*

The term “Reporting Entity” means the Constituent Entity that is required to file a country-by-report conforming to the requirements in Article 4 in its jurisdiction of tax residence on behalf of the MNE Group. The Reporting Entity may be the Ultimate Parent Entity, the Surrogate Parent Entity, or any entity described in paragraph 2 of Article 321/1 ITC.

If the Belgian Parent Company has delegated its requirement to a surrogate company, are ALL the following conditions met?*

The term “Surrogate Parent Entity” means one Constituent Entity of the MNE Group that has been appointed by such MNE Group, as a sole substitute for the Ultimate Parent Entity, to file the Country-by-Country Report in that Constituent Entity’s jurisdiction of tax residence, on behalf of such MNE Group, when one or more of the conditions set out in article 321/2, §2, al.1 apply.

Conditions:

The jurisdiction of which the Surrogate Parent Entity is a tax resident requires the filing of a country-by-country report;
No later than 12 months after the last day of the reporting period for which the country-by-country report has to be filed, the jurisdiction of which the Surrogate Parent Entity is a tax resident has an eligible agreement between competent authorities in force which Belgium is a part of;
The jurisdiction of which the Surrogate Parent Entity is a tax resident has not informed the Belgian administration responsible for the establishment of income tax of a systematic failure;
The jurisdiction of which the Surrogate Parent Entity is a tax resident has been informed, has prescribed by article 321/3 §1, by the constituent entity which is a tax resident of this jurisdiction that this constituent entity is the Surrogate Parent Entity; and
A notification has been addressed to the Belgian administration responsible for the establishment of income tax as prescribed by article 321/3, § 2.

Is your company the surrogate parent entity?*

If your company is not the Ultimate/Surrogate Parent company, is ONE of the following conditions met?*

Conditions:

The Ultimate Parent Entity (or the Surrogate Ultimate Entity) of the MNE group is not required to file a country-by-country report in the jurisdiction of which it is a tax resident; or
No later than 12 months after the last day of the reporting period, the jurisdiction of which the Ultimate Parent Entity (or the Surrogate Ultimate Entity) is a tax resident has no eligible agreement between competent authorities in force which Belgium is a part of; or
The Belgian administration responsible for the establishment of income tax has informed the Belgian constituent entity of a systematic failure from the jurisdiction of which the Ultimate Parent Entity (or the Surrogate Ultimate Entity) is tax resident.

Have you already filed a CBC NOT in the previous financial years?*

Has any information changed since the previous CBC NOT has been filed?*

Master File

Master File Deadline

Local File Part 1

Local File Part 1 Deadline

Local File Part 2

Local File Part 2 Deadline

CBC NOT

CBC NOT Deadline

CBC Report

CBC Report Deadline