CbC Notification Requirements in Belgium: Action Required by 31 December 2025?

Belgian companies and permanent establishments that are part of a multinational group with consolidated turnover exceeding 750 million EUR must ensure compliance with Country-by-Country (CbC) notification requirements. Specifically, if the group’s financial year ends on 31 December 2025, Belgian entities need to assess whether a CbC notification is required before the end of 2025—regardless of their own financial year-end.

A CbC notification must only be filed when:

1. It is the first notification.
2. There have been changes compared to the prior notification (e.g. information regarding the ultimate parent entity or the reporting entity).
3. The group no longer falls under the CbC notification requirements.

Important Note: The CbC notification (form 275 CBCNOT) is not required annually but only in the above circumstances.

Belgian companies in multinational groups with consolidated turnover exceeding 750 million EUR and with a fiscal year ending on 31 December 2025 hence need to ensure they verify whether a new CbC notification is required by the end of 2025.

In case of any questions, please reach out to your trusted HLB advisor, who can assist you with the necessary formalities.

Please do not wait until the very last week of the year, as a BEPS13 mandate may need to be activated first in order for HLB to be technically able to file the notification via the MyMinfin portal of the entity.

Interested in more articles? Read more at www.hlb.be.