Belgium (BE)
Belgium is a small but densely populated federal kingdom at the crossroads of Western Europe, split across three linguistic regions — Dutch-speaking Flanders, French-speaking Wallonia, and bilingual Brussels — and famed for its medieval cities, world-class beer and chocolate, and its role as the de facto capital of the European Union.
Capital: Brussels
Region: Europe
Language: Dutch
Currency: EUR (€)
Cost of living: Expensive (index 72)
Emergency: 112
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Business Setup
Start a business or go freelance in Belgium.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 Register as a self-employed person (zelfstandige / indépendant) via SELF (self.be) — online registration
- 2 Affiliate with a Social Insurance Fund (Sociaal Verzekeringsfonds / Caisse d'Assurances Sociales) such as Acerta, Liantis, Xerius, or Partena Professional within 15 days of starting activity
- 3 Register with the Crossroads Bank for Enterprises (KBO/BCE) to get your enterprise number (ondernemingsnummer / numéro d'entreprise)
- 4 Register for VAT with SPF Finances / FOD Financiën if annual turnover exceeds €25,000 (or optionally from day 1)
- 5 Open a separate business bank account (legally required for companies; strongly recommended for sole traders)
- 6 Hire a Belgian accountant (boekhouder / comptable) — mandatory for BV/SRL companies; strongly recommended for all self-employed
- 7 Register with a mutuality for self-employed healthcare coverage
- 8 Set aside quarterly social security contribution payments (due January, April, July, October)
Tax registration
Register for VAT (BTW/TVA) at SPF Finances (finances.belgium.be). If turnover exceeds €25,000/year, VAT registration is mandatory. Below this threshold, the small-business exemption (vrijstellingsregeling / régime de franchise) applies. File quarterly or annual VAT returns online via Intervat.
VAT threshold
€25,000 annual turnover for mandatory VAT registration (2026). Voluntary registration possible below this threshold.
Invoicing
All Belgian business invoices must include: your enterprise number (KBO/BCE), VAT number (if registered), client details, invoice date and number, clear description of services, amount excluding VAT, VAT rate and amount, and total including VAT. Invoices must be issued within 15 days of service delivery. Keep invoices for 7 years.
Social security
Self-employed persons pay quarterly contributions to their Social Insurance Fund: 20.5% of net professional income up to €73,504 (2026); 14.16% above that. Minimum quarterly contribution: ~€867/quarter (even with low or no income). Contributions cover pension, healthcare, disability, and maternity.
💡 Belgium has a strong freelance community particularly in IT, consulting, and creative sectors. The "bijberoep" (secondary occupation) status allows employees to also be self-employed at a lower contribution rate. The VOKA Freelance Guide and UNIZO are good resources for English-language support.
🏢 Business Structures
SRL / BV · Société à responsabilité limitée / Besloten Vennootschap
Private limited company
No minimum share capital required (since 2019 Company Code reform). Must have sufficient starting capital for 2 years of activity.
Min. capital
1–3 weeks (via notary or online if standard deed)
Setup time
Liability: Limited to the value of shares. Founders have personal liability for 3 years if the company is under-capitalised at founding.
Setup cost: €500–€2,500 (notary fees, publication) + accountant fees for financial plan
Best for: Freelancers scaling up, small and medium businesses, any entrepreneur wanting liability protection. The most popular structure in Belgium since the 2019 reform.
SA / NV · Société anonyme / Naamloze Vennootschap
Public limited company (closely held)
€61,500 (at least 25% paid up on formation)
Min. capital
2–4 weeks
Setup time
Liability: Limited to the value of shares.
Setup cost: €2,000–€6,000
Best for: Larger companies, those seeking external investment, or companies with multiple shareholders. Required for listed companies.
SC / CV · Société coopérative / Coöperatieve Vennootschap
Cooperative company
No minimum share capital
Min. capital
2–3 weeks
Setup time
Liability: Limited to shares subscribed
Setup cost: €500–€2,000
Best for: Social enterprises, associations with commercial activities, employee-owned businesses.
SNC / VOF · Société en nom collectif / Vennootschap onder firma
General partnership
None
Min. capital
1–2 weeks
Setup time
Liability: Unlimited — partners are personally and jointly liable for all company debts
Setup cost: €200–€800
Best for: Small professional partnerships where personal trust is central and liability risk is low.
Independent (Zelfstandige / Indépendant) · Zelfstandige in hoofdberoep / Indépendant à titre principal
Sole trader / self-employed individual
None
Min. capital
1–2 weeks (online registration via SELF platform)
Setup time
Liability: Unlimited personal liability (unless protected via SRL/BV)
Setup cost: €150–€500 (registration, social insurance fund affiliation)
Best for: Freelancers, consultants, and sole practitioners starting out. Simplest structure but no liability protection.
Business Setup
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