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At the initiative of the G20, the OECD was instructed to develop an action plan which should lead to a common approach to combating the phenomenon of Base Erosion and Profit Shifting (BEPS). One of the main principles of this action is plan is the ‘international transparency’. To meet this requirement, Action 13 of the action plan (also known as BEPS 13) introduced a number of new rules concerning transfer pricing documentation and introduces country-by-country reporting. The exchange of information is a priority in this respect.

Belgium follows a three-tiered approach to meet the documentation requirements in BEPS 13. In general, the preparation and submission of a “Master file” (i.e. Form 275-MF) and a “Local file” (i.e. Form 275-LF) is required for every Belgian Company or permanent establishment (of a multinational group) that exceeds at least one of the following thresholds (to be assessed on the basis of the stand-alone statutory financial statements of the company concerned for the preceding financial year -> so assessment of documentation requirements for FY 2020 to be assessed on the basis of the financial statements of FY 2019):

- Combined operational and financial income of €50 million (excluding non-recurring income);
- A balance sheet total of €1 billion;
- An annual average number of 100 FTE.

In case the group exceeds the threshold of a consolidated gross turnover of 750 mio EUR in 2019, the Group will have to file a Country-by-Country (CbC) report for FY 2020. In case the Belgian entity is not the entity that files the CbC report (usually this is filed by the Ultimate Parent Entity of the Group), it will have to submit a country-by-country notification form (i.e. Form 275-CBC NOT) for FY 2020 with the Belgian tax authorities to disclose the identity and the residence of the reporting entity. The submission deadline for Form 275-CBC NOT is the last day of the reporting period of the Group.

This Transfer Pricing documentation tool has been carefully prepared but does not intend to cover every specific situation. Therefore, based on your company's situation, the actual applicable requirements might be different from the outcome predicted by the tool.

The information displayed does not constitute professional advice and as such should not be relied upon without proper professional advice. Therefore, BDO shall refuse any liability for issues or losses arising from the use of the tool. The terms of use of BDO's website are fully applicable.

Please do not hesitate to contact our experienced professionals who will be happy to help you comply with the Belgian Transfer Pricing legal framework.
The term "MNE Group" refers to any Group that (i) includes two or more enterprises resident in different jurisdictions, or include 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)
If your company’s closing date of standalone financial accounts differs from the closing date of the group’s consolidated accounts, please add the closing date of the standalone financial accounts of your company.
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Please complete in the following fields with your company's data as at : {:{8}}

If a Belgian group entity has a reporting period or respectively fiscal year that is shorter or longer than 12 months, turnover must be prorated to a 12-month period in order to determine whether this Belgian group entity has exceeded the turnover threshold. The balance sheet total and annual average headcount of the Belgian group entity do not have to be prorated in order to test the thresholds.
Non-recurring income (account 76) must not be taken into account when considering this threshold.
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).
The term “operational unit” should be interpreted as 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 (pro rata 12m for prolonged financial years) for the year preceding the year for which the TP documentation requirements are assessed.

If the Group has a reporting period or respectively fiscal year that is shorter or longer than 12 months, the consolidated revenue must be prorated to a 12-month period.
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.

The term “Ultimate Parent Entity” should be interpreted as 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.

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Belgian Transfer Pricing documentation obligations are only applicable to companies that are part of a multinational group and either have a constituent entity or a permanent establishment in Belgium. Therefore, as the criteria hereabove are not met, your company does is not subject to the Belgian TP documentation regulations.

Should you have any further questions in relation to transfer pricing, please do not hesitate to contact us by using the form hereafter. Our experienced professionals will be happy to help you.

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