Frequently Asked Questions

Since the 2019 Companies and Associations Code (CSA), there is no longer a legal minimum capital for an SRL. However, founders must ensure that capital is sufficient for planned activities.

Setting up an SRL or SA can be completed in 1-2 weeks, including drafting articles, notarial deed and registration with the CBE.

Yes, non-residents can create and manage Belgian companies. There is no residency requirement for directors or shareholders.

The standard rate is 25%. SMEs can benefit from a reduced rate of 20% on the first €100,000 of profits under certain conditions.

The Definitively Taxed Income regime allows a 100% exemption on dividends received from a subsidiary (min. 10% participation or €2.5M, held for at least 1 year).

Yes, Belgium has an extensive network of over 95 double taxation treaties with countries worldwide.

Yes, since May 2022, VASPs (virtual asset service providers) must register with the FSMA.

MiCA (Markets in Crypto-Assets) is the EU regulation harmonizing crypto regulation. It came into force progressively in 2024 and provides an EU passport.

VASP registration with FSMA typically takes 3-6 months depending on the complexity of the file.

The standard rate is 21%. Reduced rates of 12% (restaurants) and 6% (food, books, medicines) apply to certain goods and services.

The One-Stop Shop allows e-commerce sellers to declare VAT on all their EU B2C sales in one country, simplifying compliance.

If you carry out taxable transactions in Belgium without a fixed establishment, you generally need to appoint a fiscal representative and register.