In which language?
Filers must draw up annual accounts in the language (or one of the official languages) of the linguistic area where the legal entity's registered office is located (source: Art 2:33 CCA).
Filers must draw up annual accounts in a single language. Documents that form the object of the same filing may therefore not be in more than one language (source: Arts 3:67 and 3:187 RD CCA).
The annual accounts of foreign companies with a branch in Belgium must be drawn up or translated into the language (or into one of the official languages) of the linguistic area in which the Belgian branch is established (source: Art. 2:33 CC).
This also applies to the consolidated annual accounts of foreign parent companies.
Annual accounts in other languages
In addition to mandatory filing in an official language of Belgium, the annual accounts can always be translated into and filed in English. The formalities and payment conditions applicable to a mandatory filing apply to any such additional filing.
The Accounting Standards Commission (CBN/CNC) published an unofficial English translation of the model for companies in January 2020.
NOTE A filing of annual accounts solely in English does not fulfil the statutory publication requirement.