Belgium for businesses that face the EU: company, holding, people and goods
Brussels puts you next to the EU institutions. Antwerp, Zeebrugge and Liège bring goods into the single market. A Belgian SRL needs no minimum capital, and executives recruited from abroad can receive up to 35% of their pay tax-free. Answer two questions below and we show you which route fits, then handle it for you.
Takes one minute. Free first consultation. Fixed quote within one business day.
The seat for an international association (AISBL) that works with the EU institutions.
Entry points for goods. With an ET 14000 licence, import VAT goes through the VAT return.
Minimum capital for an SRL, backed by sufficient initial equity and a two-year financial plan.
Tax-free allowance on top of salary for executives recruited from abroad, since 1 January 2025.
Which Belgian route do you need?
Two questions, one starting point. Each route has its own page with the rules, the 2026 figures and what we do for you. We confirm it on a free call before anything is signed.
Question 1 of 2
What do you need Belgium for?
Question 2 of 2
Will anyone from outside the EU live or work in Belgium?
A Belgian SRL (BV) or SA (NV)
The SRL needs no minimum capital, only sufficient initial equity and a two-year financial plan; an SA needs EUR 61,500, paid up in full. Usually one to three weeks from a complete file to the enterprise number, signed by power of attorney.
A Belgian holding company
Dividends from a stake of at least 10%, or with an acquisition value of at least EUR 2.5 million, can qualify for the dividends-received deduction (DBI / RDT). Since tax year 2026, a company that is not small and relies on the EUR 2.5 million test must hold the shares as financial fixed assets.
The expat regime and director pay
Executives recruited from abroad with gross pay above EUR 70,000 can receive a tax-free allowance of up to 35% on top of salary, for five years plus three. From tax year 2027, a company keeps the 20% small-company rate from its fifth taxable period only if it pays a director about EUR 50,000 (indexed), or at least its taxable profit if that is lower.
A Belgian VAT number through a responsible representative
A non-EU business that must register for Belgian VAT appoints a responsible representative (représentant responsable / aansprakelijk vertegenwoordiger). With an ET 14000 licence, import VAT is declared in the VAT return instead of being paid at customs.
An AISBL (IVZW) in Brussels
An international non-profit association (association internationale sans but lucratif / internationale vereniging zonder winstoogmerk) needs at least two founders of any nationality, a notarial deed and a Royal Decree, from which it has legal personality.
A professional card, single permit or EU Blue Card
A non-EU founder who runs a company in Belgium generally needs a professional card (carte professionnelle / beroepskaart); employees need a single permit (permis unique / gecombineerde vergunning) or an EU Blue Card. The region decides on work, the federal Immigration Office on residence.
Six routes, one team, one fixed quote
We set up Belgian companies, holdings and associations, register non-EU importers for VAT, and prepare the permits and tax status of the people who move. Each page explains one route in plain English and ends with a way to start.
The figures that decide most Belgian cases
Official rates and state fees as they stand in November 2026, with the year each one applies to. Our own fees are not shown: we quote them after a short call.
Tax year (exercice d’imposition / aanslagjaar) 2027 covers income of 2026. Belgian law changed often in 2025 and 2026; we check every figure against the current text before you rely on it.
When Belgium pays off, and when Luxembourg or the Netherlands fits better
Choose Belgium if
- ✓Your customers, staff or partners are in Belgium
Belgian customers and public buyers expect a local enterprise number, and a company managed from Belgium is usually taxed there anyway.
- ✓You work with the EU institutions
An AISBL in Brussels gives your federation or network a Belgian legal person; EU Transparency Register entry is free.
- ✓You bring goods into the EU
A Belgian VAT number through a representative and an ET 14000 licence keep import VAT out of your cash flow.
- ✓You hire executives from abroad
The expat regime pays up to 35% on top of salary tax-free, for up to eight years.
Look at Luxembourg or the Netherlands if
- ✕You only need a holding for a group
The Netherlands exempts from a 5% stake with no holding period; Luxembourg is the standard for funds and investor vehicles.
- ✕Nobody will draw a real salary
Without about EUR 50,000 of director pay (or pay at least equal to the taxable profit), a Belgian company loses the 20% rate from its fifth taxable period.
- ✕You want the lowest headline rate
Belgium taxes companies at 25%; the Netherlands at 19% / 25.8% and Luxembourg City at 23.87%.
- ✕A non-EU founder must start managing next month
A professional card comes first: Flanders decides within 120 days, Wallonia takes about three months on average.
From first message to a working Belgian set-up
The notary and the registry are quick. The time goes into the financial plan, the bank and any permit, so we start them on day one.
Tell us what you need
Use the route finder above or send us two sentences on WhatsApp.
Get a fixed quote
Price, timeline and document list after a short call.
Documents and signature
We prepare the file; you sign at home by power of attorney, apostilled where needed.
Registered in Belgium
Enterprise number, VAT and UBO register; permits and licences run on their own timelines.
Read the Belgian rules in English
Our Law Library gives the Companies and Associations Code and the Immigration Law in English, article by article, with the original French alongside. Each route page links to the articles it relies on.
Guides to Belgian tax, people and structures
Practical notes on the questions our Belgian clients ask most, several of them compared with Luxembourg and the Netherlands.
Can I set up a Belgian company without travelling?+
Yes. You sign a power of attorney before a notary at home, apostilled where required, and the Belgian notary executes the deed. Usually one to three weeks from a complete file to the enterprise number. Some banks ask for a video call or an identification step, which is often the slowest part for non-residents.
Do I need a Belgian company to import goods through Antwerp or Liège?+
No. A non-EU business can register for Belgian VAT in its own name through a responsible representative established in Belgium. For goods imported and sent straight on to other EU countries, a global representative’s VAT number can be used instead of your own registration.
Can a non-EU citizen own and run a Belgian company?+
Owning shares needs no permit. Managing the company in Belgium as a self-employed director generally needs a professional card, unless an exemption applies, for example a long-term residence status. Attending board and general meetings for up to 90 days in any 180 is exempt.
Can a founder use the 35% expat regime?+
Generally not. Under the tax administration’s circular, founders, co-founders and directors holding 30% or more of the capital are excluded. The regime suits executives and specialists recruited from abroad or transferred within a group, with gross pay above EUR 70,000 and no Belgian residence, or home within 150 km of the border, in the previous 60 months.
Why set up an AISBL in Brussels?+
An AISBL is a Belgian legal person for an international non-profit purpose, with at least two founders of any nationality or residence. Groups that represent interests before the EU often use one. Registration in the EU Transparency Register is free and is a condition for meeting Commissioners, their cabinets and senior Commission staff.
Is Belgium a good holding country?+
For the right group. Qualifying dividends can be deducted in full under the dividends-received deduction, and a holding close to operations in Belgium is practical. For a pure holding, the Netherlands (5% threshold, no holding period) or Luxembourg is usually simpler. We tell you on the call which one fits.
How much does it cost?+
Our fee depends on the route, the people involved and the add-ons. We send a fixed quote after a short call, and it does not change once we start. State fees are separate, for example EUR 111.50 per establishment unit at the enterprise counter and EUR 140 per professional card application plus EUR 90 per year of validity in 2026.
Starting in Belgium?
Tell us what you want to do in Belgium, who is involved and where they live. We send a fixed quote for the whole route, from the company or VAT number to the permits and tax status of the people who move, and tell you on the call if Luxembourg or the Netherlands fits better.
Law in English
The legal texts behind this page
Read the provisions themselves, translated into English article by article, with the original alongside.