Belgium published the Royal Decree of 7 December 2025 in the Official Gazette on 19 December 2025, which reverses the requirement to attach full transfer pricing studies to the Local File (Form 275-LF). The Royal Decree repeals and replaces the Royal Decree of 16 June 2024, which introduced a new model form for the Local File, including the attachment requirement, effective for financial years beginning on or after 1 January 2025. The new decree modifies this to only require taxpayers to ind…