The Belgian Ministry of Finance has announced that due to communication difficulties between intermediaries and taxpayers (in light of the COVID-19 pandemic), the Belgian Tax Administration will be postponing its reporting deadline. The penalties for late submission will not be applied during the leniency period.
This means that the reporting deadline for historical arrangements from 25 June 2018 to 31 December 2020 must now be reported by 28 February 2021. Arrangements that meet a reporting trigger in January 2021 will also only need to be reported by 28 February 2021.
There is no indication that this deadline will be extended further, especially since reporting via the MyMinfin DAC6 portal of the FPS Finance has been available since 4 January 2021.
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