Belgium

Overview of CbC reporting requirements

First reporting fiscal year: Commencing on or after 1 January 2016

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Yes

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2017/2018

Summary of recommendations

Area of implementation

Recommendations for improvement

Domestic legal and administrative framework

None.

Exchange of information framework

None.

Appropriate use

None.

The domestic legal and administrative framework

Belgium confirms that its rules have not changed and continue to be applied effectively. Belgium continues to meet all terms of reference.1

The exchange of information framework

Belgium made some exchanges of CbC reports after the deadline. This was caused by a technical issue that has since been resolved and so no recommendation is required.

Belgium confirms that its rules have not changed and continue to be applied effectively. Belgium continues to meet all terms of reference.

Appropriate use of CbC reports

Belgium confirms that its rules have not changed and continue to be applied effectively. Belgium continues to meet all terms of reference.

Note

← 1. Belgium’s 2017/2018 review included a monitoring point relating to the rule according to which where there are more than one Constituent Entities of the same MNE Group that are resident for tax purposes in the EU, the MNE Group may designate one of such Constituent Entities to file the country-by-country report conforming to the requirements that would satisfy the filing requirement of all the Constituent Entities of such MNE Group that are resident for tax purposes in the EU. This monitoring point remains in place.

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