Belgium – Self-Employment

How does self-employment work for expats in Belgium?

With more than a million self-employed workers — representing close to a fifth of the total workforce — Belgium has a deeply rooted tradition of independent working and entrepreneurship. The regulatory framework, while thorough, is constructed to be workable for foreign nationals who take the time to understand their obligations before getting started.

The rules that apply to you depend heavily on your country of origin. Citizens of the European Economic Area (comprising all EU member states, plus Norway, Iceland, and Liechtenstein) and Switzerland are not required to hold a professional card in order to carry out self-employed work in Belgium. Nationals from countries outside these groupings, however, must obtain a professional card before they can legally engage in any independent commercial activity.

Anyone who plans to live in Belgium for more than three months and make it their primary place of residence must register with the municipal administration where they are based. EU nationals setting up as self-employed must declare their status at the foreigners’ office of their local commune and obtain a registration certificate. While this broadly mirrors the process in other EU member states, Belgium’s regional division means the exact procedure can differ between Flanders, Wallonia, and Brussels.

Non-EEA nationals face a more involved process. They must obtain a long-stay Type D visa — which permits residence beyond 90 days — alongside the professional card that formally authorises self-employed activity. They are also expected to present a credible business plan demonstrating the economic merit of their intended activities within Belgium.

Regional authorities evaluate applications on criteria such as the economic contribution of the proposed venture (including job creation and investment potential), its innovative character (for example, novel products or technologies), any cultural or artistic dimension, and whether it involves sporting activities. In Flanders, applications are lodged through the WSE online service counter; in Brussels, Brussels Economy and Employment is the relevant body. You should always confirm the current procedure with the appropriate regional authority before submitting an application.

What are the different self-employment and business structures available in Belgium?

One of the most consequential early decisions for any entrepreneur is whether to trade as a sole operator or to establish a company. This choice carries significant implications for taxation, liability, and the day-to-day running of the enterprise. Below is a summary of the main structures on offer:

Sole Proprietorship (Eenmanszaak / Entreprise individuelle — EI): The sole proprietorship is the most straightforward route into self-employment. It requires no articles of association, no minimum starting capital, and can be up and running quickly at minimal cost. The business owner retains full control over all decisions. The key drawback is that there is no separation between the individual and the business in law, meaning personal assets can be called upon to settle business debts. The structure is broadly comparable to sole trader status in other countries — quick to establish, but carrying complete personal liability.

Private Limited Company (BV / SRL — Besloten Vennootschap / Société à Responsabilité Limitée): The BV/SRL is widely regarded as the go-to company form for both domestic and foreign entrepreneurs in Belgium. It allows considerable flexibility in how the company is structured, requires only a single founder, and — following legislative reform — no longer imposes a fixed minimum capital requirement, though sufficient starting capital must still be demonstrated. The BV/SRL is by far the most frequently used structure among overseas investors establishing themselves in Belgium.

Public Limited Company (NV / SA — Naamloze Vennootschap / Société Anonyme): The NV/SA is designed for larger enterprises, companies seeking a stock exchange listing, or those looking to raise capital from external investors. It is subject to more stringent governance rules and a mandatory minimum capital of €61,500 (as of 2025). This structure is broadly comparable to a public limited company or joint-stock company in other legal traditions.

Cooperative Society (SC/CV): A cooperative always requires at least three founding members and is principally aimed at meeting the economic or social needs of its shareholders, rather than maximising profit for outside investors.

General Partnership (SNC/VOF): A general partnership brings together two or more partners who share unlimited joint and several liability for all obligations of the business. This exposure to personal liability makes it a rare choice among expat entrepreneurs.

From a tax perspective, the fundamental distinction is that sole proprietorships are taxed under the personal income tax regime, while companies are subject to corporate income tax. For self-employed individuals whose income is growing, the BV/SRL typically offers the most appealing combination of limited personal liability, structural flexibility, and advantageous corporate tax rates.

How do you register as self-employed in Belgium?

The process of registering as self-employed in Belgium calls for coordinated action across several different bodies. For EU/EEA nationals it is relatively straightforward, whereas non-EEA nationals must complete the professional card procedure before anything else. Fees and processing times are subject to change, so always verify the current position with the relevant authority. The primary official reference points are the FPS Economy website (economie.fgov.be) and the Business Belgium portal.

1. Confirm your entitlement to work as self-employed. EU/EEA and Swiss nationals can move straight to the next steps. Non-EEA nationals must first obtain a professional card from the relevant regional authority — WSE in Flanders, Brussels Economy and Employment in Brussels, or the equivalent body in Wallonia — and, where they intend to stay longer than 90 days, a long-stay Type D visa.
2. Register your place of residence. If you plan to settle in Belgium for more than three months and make it your primary home, you must register with the municipal administration of your commune. This registration generates a National Register number, which underpins all subsequent administrative steps.
3. Register through an accredited enterprise counter (guichet d’entreprise / ondernemingsloket). Enterprise counters are privately run bodies authorised by the government to handle business registration on your behalf. Upon completing registration, you will be assigned a business number that serves as your identifier with all competent authorities. Where your profession requires specific qualifications, the enterprise counter will also verify these at this stage.
4. Affiliate with a social insurance fund (Caisse d’assurances sociales / Sociale Verzekeringskas). Every self-employed person in Belgium must pay quarterly social security contributions to a recognised social insurance fund, which provides cover for benefits including pension entitlements and healthcare. If you fail to select a fund within the required timeframe following registration, you will be automatically assigned to the National Auxiliary Fund for the Self-employed.
5. Register for VAT where required. If your annual turnover is projected to remain below €25,000 (excluding VAT), you may qualify for Belgium’s small business VAT exemption scheme (as of 2025). Those exceeding this threshold must register for VAT with the Belgian tax authority, FPS Finance / FOD Financiën, either through the enterprise counter or directly. Note that from 1 January 2025, a dual EU-wide threshold also applies: total turnover across all EU member states must remain under €100,000 alongside the Belgian limit of €25,000.
6. Open a dedicated professional bank account. Having a separate business bank account is a legal requirement for both companies and sole traders operating in Belgium.
7. Submit your annual tax return. Once your activity is under way, you are required to file an annual personal income tax return with FPS Finance, declaring all self-employment income. Current filing deadlines and applicable rates can be found on the FPS Finance website.

How do you set up a company in Belgium as an expat?

Belgium places no restrictions on foreign ownership of companies, and there is no blanket requirement for Belgian-resident shareholders or directors. This openness makes the country genuinely accessible to expat founders. The BV/SRL is the structure of choice for most incoming entrepreneurs, and the steps below relate primarily to that form. Always obtain up-to-date cost and timeline information from a Belgian notary or the official Business Belgium portal, as figures can change.

1. Decide on your legal structure and company name. Before incorporation begins, you must confirm that your intended company name is available and does not conflict with existing registrations or trademarks. Name availability can be checked through the Crossroads Bank for Enterprises (CBE) database via the Business Belgium portal.
2. Prepare a two-year financial plan. Belgian law requires founders of a BV/SRL or NV/SA to produce a detailed financial plan covering the company’s first two years of activity. A notary will review this document to confirm that the company has adequate financial resources from the outset. This is a mandatory step, not a formality.
3. Draft the articles of association. The deed of incorporation — which includes the articles of association, details of shareholders’ contributions, the company name, its purpose, its registered address, and its internal governance rules — must be drawn up and signed before a notary for both the BV/SRL and NV/SA forms.
4. Open a professional bank account and, where required, deposit capital. For an NV/SA, capital must be deposited into a blocked account prior to signing the notarial deed. For a BV/SRL, while no minimum capital is legally prescribed, a professional bank account is essential for operational purposes.
5. Execute the notarial deed and complete registration. The signed deed is filed with the clerk of the Commercial Court in the judicial district corresponding to the company’s registered office. The clerk forwards the documentation to the CBE, which issues a ten-digit enterprise number. An extract of the deed must be published in the Belgian Official Gazette.
6. Register your NACE activity codes. The scope of your business activities must be defined using NACE codes — the standardised EU classification for economic activities. This registration is completed through your enterprise counter.
7. Register for VAT and, if relevant, social security. VAT registration must be completed before the company commences any VAT-taxable activity and is possible as soon as the enterprise number has been assigned. If you intend to take on employees, registration with the National Social Security Office (ONSS/RSZ) is also required.

Overall costs depend on notary fees, capital arrangements, and any professional support engaged. A ballpark figure for the total outlay starts at around €3,000+ (as of 2025). When all documents are prepared and in order, the incorporation process itself can be completed within 5–10 business days, though additional time should be built in for preparation. Request a current fee estimate from a Belgian notary before proceeding.

Can you work as a digital nomad in Belgium?

Belgium has not yet introduced a dedicated digital nomad visa. While countries such as Portugal, Greece, and Estonia have created tailored pathways for location-independent workers, Belgium had not formalised an equivalent route as of early 2026. Belgium is understood to be among the countries considering such programmes for 2025–2026, but no dedicated scheme had been launched at that point. For the latest position, consult the Belgian Immigration Office (Dienst Vreemdelingenzaken / Office des Étrangers).

In the absence of a specific visa category, remote workers in Belgium generally fall under one of a few existing frameworks. EU/EEA and Swiss nationals can live in Belgium and work remotely for employers or clients based elsewhere without needing a specific work permit, provided they register with their local commune. This reflects the broader freedom of movement that applies across EU member states.

The situation is considerably less clear for non-EEA nationals wishing to live in Belgium while providing services to clients abroad. A standard Schengen tourist visa permits stays of up to 90 days, but working commercially during a tourist stay is not authorised under Belgian law. Those who want to remain in Belgium for an extended period generally need to establish a formal self-employed status — obtaining a professional card, completing the registration process, and contributing to the Belgian social security system — even when all their clients are located outside Belgium.

Some remote workers choose to incorporate a Belgian BV/SRL and draw an income from it as a director or salaried employee. This provides a legally sound basis for both residency and work, though it involves considerably more administrative overhead. It also opens a pathway towards long-term residency or eventual citizenship. Given the complexity of the options and the degree to which individual circumstances differ, consulting a Belgian immigration lawyer before committing to any particular approach is strongly advisable.

What taxes and social contributions apply to self-employed expats and business owners in Belgium?

Belgium operates a comprehensive tax system that, for the self-employed, involves several distinct obligations running in parallel: personal income tax, social security contributions, VAT, and — for those trading through a company — corporate income tax. A clear grasp of each layer is essential for sound financial planning.

Personal Income Tax (sole traders and self-employed individuals): Belgium taxes personal income on a progressive basis, with rates ranging from 25% to 50%. Belgian tax residents are assessed on their worldwide income. The 2024 income tax brackets (covering income earned in 2024 and assessed in 2025) incorporate a tax-free allowance of approximately €10,570. The applicable bands for sole trader income are: 25% on income up to around €15,200; 40% on income between €15,200 and €26,830; 45% on income between €26,830 and €46,440; and 50% on income exceeding €46,440 (as of the 2024 assessment year). Always verify the current bands directly with FPS Finance.

Corporate Income Tax (companies): The headline corporate income tax rate stands at 25%. Qualifying small and medium-sized enterprises benefit from a reduced rate of 20% on their first €100,000 of profit, subject to certain conditions (as of 2025). This differential is a significant factor in many self-employed individuals’ decisions to incorporate a BV/SRL rather than continuing to trade as sole operators.

Social Security Contributions: Self-employed workers in Belgium bear a higher proportional social security burden than employees, since there is no employer contributing on their behalf. Contribution rates are set at approximately 22% of annual net income, with the percentage decreasing at higher income levels. For those in their first year of self-employment, the rate is 20.5%, rising to a standard rate of 21.5% on income up to a defined threshold thereafter. Contributions are paid quarterly to the chosen social insurance fund — entirely the responsibility of the individual, unlike the employer-deducted systems common in other countries. It is also important to note that social security for the self-employed in Belgium does not include unemployment cover; separate voluntary insurance is needed for that protection.

VAT: Belgium’s standard VAT rate is 21%, with reduced rates of 12% and 6% applying to certain goods and services, and a 0% rate for specific categories. Businesses with annual turnover below €25,000 (excluding VAT) may be eligible for the small business exemption. From 1 January 2025, a dual EU-wide threshold framework also applies: total EU turnover must remain below €100,000 and Belgian turnover below €25,000 to qualify.

E-Invoicing: A significant regulatory change takes effect from 1 January 2026, when all VAT-registered companies will be required to exchange invoices in a structured electronic format — meaning that invoices must pass directly between compatible software systems. Sending PDF invoices via email will cease to be compliant for B2B transactions. Entrepreneurs setting up now should ensure their accounting software is compatible with the Belgian e-invoicing standard from the outset.

Tax Treaties: Belgium has concluded double taxation agreements with more than 90 countries, which can prevent the same income from being taxed twice — once in Belgium and once in your country of origin. Confirm whether a relevant treaty applies to your situation by consulting a Belgian tax adviser or reviewing the information on the FPS Finance website.

Are there any incentives, grants, or programmes to encourage expat entrepreneurs in Belgium?

Belgium provides a range of tax incentives and support mechanisms aimed at fostering business growth across multiple sectors. The programmes most pertinent to expat entrepreneurs include the following:

Expatriate Tax Regime (Inbound Taxpayer Regime): Belgium maintains an attractive special tax regime for individuals recruited from abroad to work in Belgium, designed to reduce the effective cost of bringing talent into the country. Overhauled in 2022, the regime allows qualifying individuals to receive a tax-free cost-of-living allowance. The newly formed Belgian federal government has indicated its intention to reform the regime further by lowering the minimum remuneration threshold to €70,000, raising the tax-free lump-sum allowance to up to 35% of annual remuneration, and removing the existing absolute cap. Although the regime is primarily directed at employees, company directors drawing a salary from their own BV/SRL may be eligible if they satisfy the qualifying conditions. Verify current eligibility criteria with a Belgian tax adviser or FPS Finance.

R&D and Innovation Incentives: For patents and environmentally focused R&D investments, a “one-shot” investment deduction of 13.5% of the acquisition value is available, or 20.5% where the deduction is spread over the depreciation period (rates applicable for investments made in 2025). A refundable tax credit for R&D activities is also available where the credit has not been deducted over four consecutive tax years (from tax year 2025 onwards), and taxpayers may choose to offset it fully against corporate income tax or carry it forward. These incentives hold particular appeal for technology startups and innovation-led ventures.

Reduced Corporate Tax for SMEs: As outlined above, qualifying small and medium-sized companies benefit from a 20% corporate tax rate on the first €100,000 of annual profit (as of 2025). This represents a meaningful advantage for early-stage enterprises that are reinvesting their earnings into growth.

Regional Support Schemes: Each of Belgium’s three regions — Flanders, Wallonia, and the Brussels-Capital Region — maintains its own portfolio of grants, subsidies, and advisory programmes for entrepreneurs, including those arriving from overseas. The primary contact points are Flanders Investment & Trade (flandersinvestmentandtrade.com), Invest in Wallonia, and hub.brussels. These agencies can assist with business plan development, market access, and in some cases co-funding arrangements.

Incubators and Startup Ecosystems: Brussels, Ghent, Antwerp, and Leuven all host active and well-connected startup ecosystems, with incubators, accelerators, and co-working facilities serving a diverse international community. The relative ease of company formation has established Belgium as a meaningful hub for European startups, and the concentration of EU institutions in Brussels provides an additional draw for businesses operating in policy-related fields.

What are the practical challenges of being self-employed or running a business in Belgium?

Belgium rewards those who engage seriously with its business environment, but it is also an administratively demanding country. Familiarising yourself with the most common practical hurdles before you begin can save considerable time, money, and frustration.

Language and Regional Complexity: Belgium has three official languages — Dutch in Flanders, French in Wallonia, and German in a small eastern area — alongside a bilingual Brussels-Capital Region. Official documentation, government portals, tax correspondence, and legal filings are typically produced in the language of the region in which your business is registered. For those without a working knowledge of Dutch or French, navigating the bureaucracy is genuinely difficult. This is among the most compelling reasons to engage a qualified local accountant or lawyer from day one.

The Role of the Accountant (Comptable / Boekhouder): Engaging a professional accountant in Belgium is not simply a sensible precaution — for company structures it is effectively indispensable. Accountants handle quarterly VAT filings, annual accounts, social security obligations, and corporate tax submissions. Many chartered accountants who are members of the ITAA (Institute of Tax Advisors and Accountants) work bilingually. This should be budgeted as a recurring operational expense; monthly retainer fees for a small BV/SRL typically run to several hundred euros, though rates vary — confirm current figures directly with local accountancy practices.

Banking Access: Securing a business bank account in Belgium can prove unexpectedly challenging, particularly for non-residents or recently arrived expats who have not yet established a Belgian address or credit history. Established banks such as BNP Paribas Fortis, KBC, and ING all operate in Belgium, but many expat entrepreneurs initially turn to fintech alternatives — such as Wise Business or Revolut Business — as a temporary solution during the set-up phase. Note that some enterprise counters and official procedures may require a Belgian IBAN, so addressing the banking question early is important.

Social Contribution Cashflow: During the first years of self-employment, social security contributions are typically based on a provisional minimum amount pending confirmation of actual net income. After approximately three years, the insurance fund recalculates contributions based on verified earnings, which can result in substantial catch-up payments. Building a financial buffer from the outset is strongly recommended.

E-Invoicing Transition: From 1 January 2026, all VAT-registered companies are required to issue and receive invoices in structured electronic formats exchanged directly between software systems. Sending invoices as email attachments in PDF format will no longer satisfy the requirements for B2B transactions. Anyone setting up a new business should select accounting software that is compatible with the Belgian e-invoicing standard (Peppol network) from the very beginning.

Professional Cards — Processing Times: Since February 2022, foreign nationals legally residing in Belgium who need a professional card must submit their application via the WSE online service counter in Flanders. Processing times differ between regions and fluctuate with workload — it is prudent to allow several weeks to several months for a decision. Trading before the card has been issued is not permitted. Check with the relevant regional authority for current expected timescales.

At every stage of establishing and running your business, do not hesitate to draw on the expertise of notaries, lawyers, business consultants, accountants, and tax specialists. Belgium’s administrative framework is logical but layered, and the investment in professional guidance pays dividends many times over.

Frequently asked questions

Can I be both employed and self-employed at the same time in Belgium?

Yes, Belgian law permits you to hold a salaried employment contract while simultaneously carrying out self-employed activity. This arrangement is referred to as a “complementary” self-employed status. Because you are already covered by your employer’s social security contributions, the additional contributions payable in your self-employed capacity may be lower than those of a fully self-employed person. That said, you are still required to register as self-employed, affiliate with a social insurance fund, and declare all income from both sources. Review the specific rules and any applicable income thresholds with your social insurance fund and FPS Finance, as these can affect your contribution level.

How do I invoice foreign clients from Belgium?

Invoicing clients in any country from Belgium is entirely possible. For B2B transactions with EU-based clients, the reverse-charge mechanism typically applies, meaning Belgian VAT is not added to the invoice; instead, you reference the client’s VAT number and the reverse-charge rule. For clients located outside the EU, Belgian VAT generally does not apply to services rendered. From 1 January 2026, all VAT-registered companies must issue invoices in a structured electronic format via the Peppol network for B2B transactions — plain PDF invoices sent by email will no longer be compliant. Always confirm the correct VAT treatment for your specific circumstances with a Belgian accountant, particularly where digital or cross-border services are involved.

What happens to my self-employed status if my visa or residency status changes?

Your authorisation to work as self-employed in Belgium is directly linked to your legal residency status. Should your professional card expire, lapse, or be revoked, or should your residency permit be cancelled, you would lose the legal right to continue your self-employed activity. EU/EEA nationals whose right of residence is founded on their self-employed status must sustain that activity in order to retain their residency basis. Before making any changes — such as moving to employment, switching visa category, or leaving Belgium temporarily — consult both an immigration adviser and your social insurance fund, since changes can carry retrospective social security consequences.

Do I need a Belgian address to register a company?

Yes. Any company registered in Belgium must maintain a registered office address (siège social / maatschappelijke zetel) on Belgian soil. This address appears on all official company documentation and is the destination for government correspondence. If you have not yet secured a permanent address in Belgium, many business centres and law firms provide registered office services for a monthly or annual fee. Be aware that some banks may insist on evidence of a genuine operational address rather than a virtual mailbox before agreeing to open a business account.

How long does it take to get a professional card in Belgium?

Processing times depend on the region in which you apply and the complexity of your case, since the regional authorities must assess your business plan against economic criteria. In practice, applicants should allow anywhere from several weeks to a few months between submission and receipt of a decision. In Flanders, applications are submitted through the WSE online counter; in Brussels, the relevant body is Brussels Economy and Employment. Check directly with the appropriate regional authority for current indicative timescales before planning your relocation, and do not commence any self-employed activity until the card has been formally issued.

Is there a minimum income requirement to be self-employed in Belgium?

There is no statutory minimum income level that must be achieved in order to maintain self-employed status. However, social security contributions are calculated on net professional income, and provisional minimum contributions still apply even in years of very low earnings. For those starting out, the minimum provisional quarterly social security contribution for a full-time self-employed person was around €870 in recent years — verify the current figure with your social insurance fund, as it is revised annually. In cases of genuinely very low income, applying for a reduction may be possible under specific conditions.

Can a non-resident incorporate a Belgian company without moving to Belgium?

Yes, incorporating a Belgian BV/SRL as a non-resident is legally permissible. There are no nationality requirements for shareholders or directors, and foreign ownership is fully allowed. In some cases, the notarial deed can be signed under a power of attorney if physical presence in Belgium is not possible. However, the company must have a Belgian registered address, and the practical demands of managing tax filings, official correspondence, and a Belgian bank account make having a reliable local accountant or representative effectively essential. Discuss the logistics with a Belgian notary and accountant before attempting to proceed entirely remotely.

Does Belgium have a startup visa for entrepreneurs?

Belgium does not currently operate a dedicated startup visa in the manner of some other countries. However, non-EEA nationals who can demonstrate that their proposed business activity offers sufficient economic value to Belgium can, in effect, access a functionally similar pathway through the professional card system. Regional investment agencies — including Flanders Investment & Trade, hub.brussels, and Invest in Wallonia — offer guidance and practical support to foreign founders navigating the appropriate route. Always check directly with these bodies and the relevant regional authority for the most up-to-date information, as policy in this area is subject to ongoing development.