A branch office allows your foreign company to operate commercially in Belgium without incorporating a separate entity. We handle registration, CBE filing, and ongoing compliance.
A branch office (bijkantoor/succursale) is a permanent establishment of a foreign company in Belgium. Unlike a Belgian subsidiary, a branch is not a separate legal entity — it operates as an extension of the parent company. As part of our representative office services, LawSupport registers and manages Belgian branch offices for foreign companies seeking commercial presence in Belgium.
Branch Office vs Subsidiary vs Representative Office
Commercial activity — you want to sell, invoice, and sign contracts in Belgium under the parent company name
No separate entity needed — you prefer a simpler structure without Belgian share capital or governance
Temporary or project-based presence — the Belgian operation may be wound down without liquidation procedures
Parent company branding — you want to operate under the parent company's name in Belgium
Tax treaty benefits — your country has a double tax treaty with Belgium that provides favourable PE treatment
Registration Process
Document preparation — parent company incorporation deed, articles of association, most recent annual accounts, board resolution authorising the branch, appointment of Belgian representative — all apostilled and translated
Commercial Court filing — file documents with the clerk of the Belgian Commercial Court (griffie/greffe) in the district where the branch will be located
A branch office (bijkantoor/succursale) is a permanent establishment of a foreign company in Belgium. Unlike a subsidiary, it is not a separate legal entity — it operates as an extension of the parent company. The branch can conduct commercial activities, sign contracts, and generate revenue in Belgium, but the parent company bears full liability.
A branch is not a separate legal entity — it is part of the foreign parent company, which bears full liability. A subsidiary (e.g., BV/SRL) is an independent Belgian legal entity with its own liability, share capital, and governance. Branches are simpler to set up but expose the parent to Belgian liability. Subsidiaries offer liability protection but require more formalities.
Branch registration involves: filing the parent company's incorporation documents (apostilled, translated) with the clerk of the Belgian Commercial Court, registering with the Crossroads Bank for Enterprises (KBO/BCE), appointing a Belgian representative, and publishing the branch establishment in the Belgian Official Gazette. No notary is required (unlike company incorporation).
Yes. A Belgian branch is subject to non-resident corporate tax on Belgian-sourced income at the same 25% rate as resident companies. The branch must file annual accounts with the NBB and a tax return with the SPF Finances. Double tax treaties typically prevent double taxation.
Yes. A branch must have a registered Belgian address where official correspondence can be received. This address is registered with the KBO/BCE and published in the Moniteur Belge. A virtual office or serviced office address is generally acceptable.
Yes. Belgian law requires every branch to appoint at least one permanent representative responsible for the branch's activities in Belgium. This person does not need to be Belgian but must be identifiable and reachable. The representative's details are published in the Moniteur Belge.
Branch registration typically takes 2–4 weeks once all documents are ready. The main time factor is obtaining apostilled and translated parent company documents from abroad. Document preparation should begin 2–4 weeks before the planned filing date.
Yes. Belgian branches of foreign companies must file annual accounts with the National Bank of Belgium (NBB). Additionally, the parent company's annual accounts must also be filed with the NBB. The branch must also file a non-resident corporate tax return with the SPF Finances.
Register Your Belgian Branch Office
We handle document preparation, Commercial Court filing, and CBE registration for your branch.
