On 7 December 2018, the Belgian Federal Public Service (SPF) Finance published a notice on its transfer pricing - BEPS 13 guidance page that for those MNEs with a 31 December 2018 standard deadline to submit the Master file (Form 275 MF), Local file (Form 275 LF), and/or CbC Notification (Form 275 CBC NOT), an extension has been granted to 28 February 2019. The notice also explicitly states that this extension does not apply in relation to CbC reports or corporate tax returns.