Company Formation & Entity Setup in Belgium

BV/SRL and NV/SA incorporation, notarial deed where required, and post-formation compliance setup across all three regions.

Belgium Reviewed September 2026

Currency

EUR

Legal forms

BV/SRL · NV/SA

Minimum share capital

BV/SRL: no statutory minimum · NV/SA: €61,500

Registration body

Crossroads Bank for Enterprises (KBO/BCE), via notarial deed for an NV/SA

Formation timeline

1–3 weeks

Corporate tax rate

25% standard · 20% on first €100,000 profit for qualifying SMEs

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How company formation works in Belgium

Belgium applies a flat 25% corporate tax rate, with a reduced 20% rate on the first €100,000 of profit for qualifying small companies — a federal framework applied uniformly regardless of region. The more material regional variable for employers is not tax but immigration: Belgium's three regions (Flanders, Wallonia, Brussels) and the German-speaking Community each set their own salary thresholds for non-EU work permits, revised independently and on different schedules.

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Matched to your business objective

BV/SRL

Liability

Limited to company assets

Min. capital

BV/SRL: no statutory minimum · NV/SA: €61,500

The standard vehicle for an operating subsidiary of a foreign company — the default choice for most market-entry engagements in Belgium.

NV/SA

Liability

Limited to company assets

Min. capital

BV/SRL: no statutory minimum · NV/SA: €61,500

Used for larger operations, more formal governance needs, or entities seeking to raise capital publicly.

Branch

Liability

None separate — the foreign parent company bears full liability

Min. capital

None — no separate capital requirement

Useful for testing the Belgium market before committing to a subsidiary, or for keeping a single legal entity across borders. Creates a taxable presence — profits are generally taxed in Belgium.

Representative office

Liability

N/A — not a registered legal entity in most cases

Min. capital

None

For market research and liaison activity only — cannot sign contracts, invoice, or trade locally in most jurisdictions.

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What it takes to register, and how long

Formation runs through the Crossroads Bank for Enterprises (KBO/BCE), via notarial deed for an NV/SA, typically taking 1–3 weeks.

Regional work permit thresholds — set independently by Flanders, Wallonia, Brussels and the German-speaking Community, each on its own update schedule
High employer social security baseline — (~27-33% of gross salary), with a new quarterly cap above €85,000 effective through 2026
Salary margin restrictions — — a biennial cap on average total salary cost growth, currently set at 0% for 2025-2026
Single Permit procedure — for non-EU hires, requiring joint regional and federal approval within a four-month window

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Frequently asked questions

Why do work permit salary thresholds differ within Belgium?

Belgium's three regions — Flanders, Wallonia, Brussels — and the German-speaking Community each independently set minimum salary requirements for non-EU work and Single Permit applications. These figures are revised on different schedules and must be confirmed for the specific region where the employee will actually work, not assumed uniform across the country.

How does the new employer social security cap work?

As of mid-2025, the basic employer NSSO contribution (~25%) is exempted on the portion of an employee's quarterly gross salary above €85,000, a threshold expected to hold through 2026 before reducing to €67,500 from 2027. Additional employer contributions (~3%) and the employee's 13.07% contribution remain payable on the full salary regardless of this cap.

What is the difference between a BV/SRL and an NV/SA?

A BV/SRL has no statutory minimum capital requirement and suits most operating subsidiaries. An NV/SA requires €61,500 in capital and a more formal governance structure, typically used for larger companies or those seeking to raise capital publicly.

What is Belgium's "salary margin" and how does it affect compensation planning?

Belgium sets a biennial cap on how much average total salary cost can grow across the economy, currently 0% for 2025-2026. This restricts blanket salary cost increases, though mandatory indexation and certain bonus types are exempt from the cap.

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The regional fragmentation of Belgium's work permit system is frequently underestimated by companies that treat Belgium as a single labour market. A salary that clears the Brussels threshold may fall short in Wallonia, and vice versa — the correct region-specific figure must be confirmed before any non-EU offer is finalised.

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