BE · N 50°51′ · E 4°21′

Belgium

Belgium is an operating base for access to the EU single market and nearby logistics networks. Foreign owners can use an SRL/BV for trading, services, or regional operations, subject to local registration, tax, and governance duties.

BE

An operating base at Europe’s heart.

Private limited company Société à responsabilité limitée / Besloten vennootschap (SRL/BV)

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01Key facts · 关键信息

Key points on one page.

Tax
CIT 25%; qualifying SMEs pay 20% on first EUR 100,000; 15% minimum tax for large groups
Shareholders and directors
Min. 1 shareholder and 1 director; foreign individuals or entities permitted
Share capital
No fixed minimum capital; sufficient initial equity for the planned activity is required
Local requirements
Belgian registered address required; no statutory local director or secretary requirement
Annual maintenance
Annual accounts to NBB; normally CIT and VAT filings; larger companies may need an audit
Incorporation timeline
Approx. 2–4 weeks, subject to notary, bank KYC, and registration progress
Public disclosure
Directors and filed company data are searchable; UBO access is restricted; share register is private

Facts last checked · 2026-10-23

This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.

References (7)›
  1. 01FPS Economy — Forms of Companies
  2. 02Business Belgium — Register as a company
  3. 03National Bank of Belgium — Filing deadline
  4. 04PwC Worldwide Tax Summaries — Belgium corporate income tax
  5. 05PwC Worldwide Tax Summaries — Belgium tax administration
  6. 06DLA Piper — Belgium director and residency requirements
  7. 07White & Case — Foreign direct investment reviews 2026: Belgium

02 · Advantages

Why Belgium

  • 01EU single-market location near major logistics and consumer markets
  • 02Flexible limited-liability SRL/BV, available to a sole shareholder
  • 03Multilingual business setting with a broad tax-treaty network
Best forEU trade and distributionRegional operations hubProfessional services business

03 · Requirements

Formation requirements

  • Incorporate before a Belgian notary and provide a two-year financial plan
  • Maintain a Belgian registered address; register the enterprise and activate VAT where required
  • Register UBOs within 30 days; foreign investment in sensitive sectors may require notification

04 · Compliance

Annual compliance

  • Approve annual accounts within 6 months, then file with NBB within 30 days and no later than month 7
  • File the CIT return on time; normally due by the last day of month 7 after year-end
  • Review and update UBO information; complete VAT filings on the applicable cycle

After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.

Consult · 预约顾问

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Belgium company.

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