Opening a company in Belgium: locals, foreigners, freelancers and digital nomads

At a glance: BV/SRL with no minimum capital but a notary deed and a two-year financial plan, 1 to 3 weeks, corporate tax 25 percent (20 on the first 100,000 euros for SMEs), VAT exemption to 25,000 euros, professional card for non-EU founders, no nomad visa. Legal forms. Sole trader (eenmanszaak / entreprise individuelle): no capital, status of "zelfstandige / independant". BV / SRL: no statutory minimum since 2019, but founders must provide "sufficient" starting capital justified by a financial plan and are liable if the company fails within three years. NV / SA: 61,500 euros fully paid. Registration. Sole traders register through an accredited business counter (Acerta, Liantis, Xerius, Securex, Partena): company number 111.50 euros, VAT activation about 70 euros, same day; join a social insurance fund before starting. BV/SRL: notarial deed (online signing possible), filing with the enterprise court, publication in the Belgian Official Gazette, then the business counter. Time one to three weeks; typical total 2,500 to 3,000 euros including notary 1,200 to 1,500 and the financial plan. Taxes 2026. Corporate tax 25 percent; 20 percent on the first 100,000 euros for small companies paying a director at least 50,000 euros (waived for the first four years). Dividends 30 percent withholding, 18 percent for new VVPRbis and liquidation reserves from 2026. VAT 21 percent (6 and 12 reduced); exemption up to 25,000 euros turnover, rising to 30,000 by 2031. Top personal rate 50 percent above 51,070 euros plus municipal surcharge. Freelancers and the self-employed. Status "independant in hoofdberoep" (main) or "bijberoep" (secondary). Social contributions 20.5 percent of net income plus fund fees, paid quarterly: minimum 890.42 euros a quarter in main occupation (about 297 euros a month), 459.82 for first-time starters, exempt in secondary occupation below 1,922.16 euros income. No flat-rate income regime. Proof of management knowledge is no longer required in Flanders and Wallonia, still in Brussels. Foreigners. EU/EEA/Swiss citizens register at the commune and the business counter. Non-EU founders need a professional card from the Region (economic interest, business plan up to 20 pages, clean record): 140 euros application plus 90 per year, two years initially, up to five, applied for with the long-stay visa (180 euros); decisions take up to four months. No resident director rule, 100 percent foreign ownership allowed, a physical Belgian registered office required. Banks want the director in person; the capital account is needed before the notary. Branch of a foreign company. File apostilled, translated articles, register extract, resolution and the appointment of a legal representative with the enterprise court, publish in the Gazette, register with the business counter; a legal representative is mandatory but need not live in Belgium. Taxed as a non-resident company at 25 percent (20 for SMEs), no remittance tax; the parent's accounts are filed with the National Bank. Most groups prefer a BV/SRL subsidiary. Digital nomads. No digital nomad visa; remote workers use the professional card plus long-stay visa above, with the Regions assessing economic value (Flanders works from about 2,400 euros gross a month). Residents are taxed on worldwide income. Changed recently. Mandatory B2B e-invoicing via Peppol (January 2026); 10 percent tax on capital gains on financial assets (2026); minimum director pay for the SME rate 50,000 euros; flexi-jobs opened to all sectors (April 2026); VAT exemption step-ups from 2027. Figures checked October 2026 from the Belgian federal and regional portals, UNIZO and accountants; amounts change every January. Confirm with a licensed adviser in Belgium before you file.