GoNo minimum capital
The BV/SRL needs no statutory minimum capital — only sufficient starting assets plus a financial plan.
Company formation
Company Formation in Belgium
Belgium sits at the centre of the EU (seat of many EU institutions). The BV/SRL replaced the former SPRL/BVBA and can be formed flexibly and without minimum capital. Legal status: 2026, without guarantee.
CIT 25 % (SME 20 %)BV/SRL without minimum capitala few days
Key figures
Belgium at a glance
25 %
Corporate tax (standard)
20 %
SMEs (first €100,000 profit)
a few days
Typical formation time
~3,75 %
Effective tax on IP (Innovation Income Deduction)
Advantages
What speaks for Belgium
Centre of the EU
Seat of many EU institutions, ideal position between the Benelux, German and French markets.
IP advantage
Innovation Income Deduction: up to 85 % deduction on IP income (effectively ~3.75 %).
Tax comparison
Example: €100,000 profit
| Germany | Belgium | |
|---|---|---|
| Corporate tax | ~30 % (effective) | 25 % (SME: 20 % on first €100,000) |
| Tax on €100,000 profit (SME) | ~€30,000 | €20,000 |
| Special feature | Municipal trade tax | Innovation Income Deduction (effectively ~3.75 % on IP) |
BV/SRL without minimum capital, but sufficient starting assets + financial plan required; 1 shareholder suffices.
Legal forms
Legal forms at a glance
| Legal form | Minimum capital | Liability | Typical use |
|---|---|---|---|
| BV / SRL | no statutory minimum capital (“sufficient starting assets”) | limited | Standard SMEs (default form from 2026) |
| NV / SA | €61,500 | limited | Larger/capital-market firms |
| Eenmanszaak / Entreprise individuelle | none | unlimited | Sole proprietorship |
| Branch | — | parent liable | Market entry |
Process
How incorporation works
Financial plan + articles
The financial plan is legally required.
Notarial deed
Mandatory for BV/NV.
KBO/BCE registration
Company number = tax number.
VAT activation
Activate VAT.
Bank account
Open the account.
Social security
Register as self-employed/employer.
A few days.
Costs
Costs (indicative)
Notary + registration; in practice ~€1,000–5,000 contribution/setup (indicative).
Taxes
Corporate taxes
| Item | Rate |
|---|---|
| Corporate tax (standard) | 25 % |
| SMEs (first €100,000 profit, under conditions) | 20 % |
| Innovation Income Deduction (IP income) | up to 85 % deduction (effectively ~3.75 %) |
Knowledge check
Worth remembering
Tap a card to reveal the answer. Content AI-assisted and editorially reviewed.
New default form from 2026?
Show answer
BV/SRL.
Standard CIT?
Show answer
25 % (20 % SMEs on first €100,000).
Register?
Show answer
KBO/BCE (company number = tax number).
Location in numbers
Belgium in numbers
| Metric | Value |
|---|---|
| Active entities 2025 | ~1.2 m |
| Trading companies | > 250,000 |
| Dominant sector | services (~40 %) |
Latest developments
Latest developments (as of July 2026)
- From 2026, all new companies are formed as BV/SRL (SPRL/BVBA finally replaced).
- Innovation Income Deduction as a location advantage for IP-heavy firms.
FAQ
Frequently asked questions about Belgium
How much capital does a BV/SRL need?
No statutory minimum capital, but sufficient starting assets + a financial plan.
How high is the corporate tax?
25 %, reduced 20 % on the first €100,000 (SMEs).
Is a notary required?
Yes, for BV/NV.
Where is it registered?
With the KBO/BCE (company number = tax number).
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France
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Sources & disclaimer
Sources
This page is for general information only and does not replace legal or tax advice. Binding information is provided by the competent authorities of the respective country and by lawyers, notaries and tax advisors licensed there. For the tax consequences of relocating from Germany or Austria, tax advisors licensed in those countries are responsible. All information without guarantee. Status: July 2026. For an individual assessment: contact@goglobal.associates.
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