On this page
Belgium at a glance
Belgium is an EU member state with its own national company forms and registration rules. Compare company types, capital, tax, timing and signing requirements before you choose. The proposed 28th Regime (EU Inc) is a separate option that is not available yet.
Company types in Belgium
- BV/SRL (besloten vennootschap / société à responsabilité limitée) The private limited company and the usual vehicle for SMEs and startups. Since the 2019 Companies and Associations Code it has no minimum capital, allows a single shareholder, and permits a flexible share structure. A notarial deed and a two-year financial plan are required.
- NV/SA (naamloze vennootschap / société anonyme) The public limited company for larger businesses or a listing. Requires EUR 61,500 of capital, with at least one quarter paid up at incorporation.
Company formation in Belgium: key facts (last reviewed July 2026)
- Corporate tax
- Standard corporate income tax is 25%. Qualifying SMEs pay a reduced 20% rate on the first EUR 100,000 of profit. A 15% domestic minimum top-up tax (Pillar Two) applies to large groups above EUR 750 million of revenue.
- VAT rate
- Standard VAT (BTW/TVA) is 21%, with reduced rates of 12% and 6%. Mandatory structured B2B e-invoicing (Peppol) takes effect in 2026.
- Dividends & payroll taxes
- Dividend withholding is 30%, cut to 15% for qualifying SME shares under VVPRbis after the holding period. Personal income tax reaches 50% quickly, and employer social security adds roughly 25% to 27% on gross pay.
- Minimum share capital
- The BV/SRL has had no legal minimum capital since the 2019 reform: it can start with EUR 1, but founders must file a financial plan showing the starting equity covers roughly the first two years. The NV/SA requires EUR 61,500.
- Setup time
- Typically 2 to 4 weeks. The company exists once the notarial deed is signed, and the notary's electronic filing assigns the enterprise number within 1 to 5 business days. Opening a corporate bank account is usually the slowest step.
- Remote setup
- Partial. Since 2021 the mandatory notarial deed can be signed online by video conference with a Belgian notary; otherwise a non-resident grants a notarised, apostilled power of attorney. Bank KYC for the capital account is the main friction.
- Director / residency
- No residency or nationality requirement: non-residents can be the sole director and shareholder of a BV/SRL or NV/SA. Beneficial owners must be filed in the UBO register within 30 days.
- Banking options
- Belgian banks (KBC, BNP Paribas Fortis, ING Belgium, Belfius) open accounts and issue the capital-deposit certificate, but KYC can be slow for foreign founders. Digital options (Wise, Revolut Business) are used for faster onboarding.
- Our formation service
- from around €100 to €200 (estimated). You get a fixed quote in your free plan before you commit.
Belgium sits at the heart of the EU, with Brussels hosting the European Commission and Parliament. The 2019 Companies and Associations Code abolished the BV/SRL minimum capital. A notarial deed is mandatory, and a financial plan covering about the first two years is legally required.
How to register a company in Belgium
Step by step, this is how a Belgium formation actually runs:
- Prepare the financial plan. Belgian law requires a two-year financial plan justifying the starting means of the BV/SRL; the notary keeps it on file.
- Notarise the deed. Since 2021 the deed can be signed by video conference with a Belgian notary, or via a notarised, apostilled power of attorney.
- Deposit the starting capital. There is no fixed minimum, but the plan must show sufficient means; the bank issues the deposit certificate.
- Register with the CBE and VAT. The notary files with the Crossroads Bank for Enterprises; VAT activation follows for trading companies.
- UBO registration. Beneficial owners are declared in the UBO register shortly after incorporation.
We can help coordinate documents, address requirements and filings with licensed local counsel. The steps and timing depend on your company and circumstances.
What company formation in Belgium costs
The notarial deed is the main setup cost, commonly EUR 1,000 to 1,600 including publication, plus a small CBE fee. No minimum capital applies, but the financial plan must be credible. Accounting for a small BV typically runs EUR 150 to 350 a month, reflecting Belgium's filing depth.
Plan your Belgian company formation
Tell us where you live and what you are building. Our formation service fee is from around €100 to €200 (estimated). We help you compare structures and prepare a quote with the scope, costs and expected timing. Government charges, capital and ongoing services are separate unless included in that quote.
Get your free planWho can form a company in Belgium
Check ownership eligibility separately from director, local-address and licensing requirements. Permission to own shares does not automatically give you permission to live or work in Belgium. The director and residency information above identifies the main formation conditions to review.
Belgium fits businesses working around the EU institutions, Benelux traders and founders who value the no-minimum-capital BV with strong legal certainty. The notary-and-plan formality makes it middleweight: cheaper than Germany, heavier than the Baltics.
After registration: what Belgium expects each year
Annual accounts are filed with the National Bank's Central Balance Sheet Office within seven months of year end. The corporate tax return deadline follows the closing date, VAT returns are monthly or quarterly, and the UBO register must be kept current. Small companies avoid audit below thresholds.
Plan beyond the registration fee
Use these guides alongside the national rules for your company. The cost and filing examples cover Estonia, Ireland and Portugal.
Belgium and the 28th Regime (EU Inc)
EU Inc, the proposed 28th Regime, would add a harmonised company form in EU member states. Registration is not open and no launch date is confirmed. A national company in Belgium is available under existing rules, but a later EU Inc conversion would depend on the adopted law and eligibility. Read how to prepare an EU Inc company, or compare current options in company formation in Europe.
Sources and review scope
Use the linked registries, authorities and specialist references to check the requirements for your company. A review of formation costs and filings does not replace a review of your tax position.
No separate topic-level check date is recorded for this profile. Confirm the current requirements with the linked authority before proceeding.
Reference links
Frequently asked questions
Can a foreigner open a company in Belgium?
No residency or nationality requirement: non-residents can be the sole director and shareholder of a BV/SRL or NV/SA. Beneficial owners must be filed in the UBO register within 30 days.
How long does company formation in Belgium take?
Typically 2 to 4 weeks. The company exists once the notarial deed is signed, and the notary's electronic filing assigns the enterprise number within 1 to 5 business days. Opening a corporate bank account is usually the slowest step.
What corporate tax does a company in Belgium pay?
The headline summary is 25% (20% SME), with standard VAT of 21%. Company form, activity, size and where the business operates can change the treatment. Read the detailed tax information and confirm the rules for your case.
Can I form a company in Belgium remotely?
Partial. Since 2021 the mandatory notarial deed can be signed online by video conference with a Belgian notary; otherwise a non-resident grants a notarised, apostilled power of attorney. Bank KYC for the capital account is the main friction.
What does it cost to form a company in Belgium?
The notarial deed is the main setup cost, commonly EUR 1,000 to 1,600 including publication, plus a small CBE fee. Our formation service fee is from around €100 to €200 (estimated). Government charges, capital and ongoing services must be budgeted separately unless the written quote includes them.