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Michaël Schoonjans
Certified Tax Advisor | Managing Director Tax & Legal
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The Belgian transfer pricing legislation requires taxpayers to complete and submit specific transfer pricing documentation forms, consisting of the Local File, the Master File, and the CbC notification form. The requirement applies annually to Belgian entities and permanent establishments of multinational groups that meet the applicable thresholds[M.
On 17 November 2025, the Belgian tax authorities announced that the filing deadline for the Qualified Domestic Minimum Top-up Tax (QDMTT) return has been extended to 30 June 2026.
Certified Tax Advisor | Managing Director Tax & Legal