Explore all options for establishing your foreign company's presence in Belgium — subsidiary, branch office, or representative office. We help you choose the right structure and handle the full setup.
Belgium's central location, EU membership, and multilingual business environment make it a prime gateway for foreign companies entering the European market. As part of our representative office and corporate services, LawSupport advises foreign companies on the optimal legal structure for their Belgian operations and handles the complete setup process.
30% WHT on dividends (reducible via treaty/EU PSD)
Branch
Belgian-sourced income
25%
No WHT on remittances
Representative office
Generally none
N/A
N/A
Belgium's 95+ double tax treaties and EU directive benefits (Parent-Subsidiary, Interest & Royalties) can significantly reduce withholding taxes. Our tax advisory team structures your market entry for tax efficiency.
Foreign companies have four main options: (1) Belgian subsidiary (BV/SRL or NV/SA) — independent legal entity with limited liability; (2) Branch office — permanent establishment under parent company name; (3) Representative office — non-commercial liaison presence; (4) Direct cross-border services — no Belgian establishment, subject to PE risk assessment.
It depends on your goals: Subsidiary (BV/SRL) for full commercial operations with liability protection; Branch office for trading under the parent company name without separate capital; Representative office for market research and client liaison without commercial activity. Most foreign companies choose a BV/SRL subsidiary for maximum flexibility and liability protection.
Not necessarily. Foreign companies can provide cross-border services without a Belgian entity, but must assess permanent establishment (PE) risk under Belgian tax law and applicable double tax treaties. Regular commercial activity, a fixed office, or a dependent agent in Belgium typically creates a PE, requiring registration and Belgian tax filing.
Representative office: 1–2 weeks. Branch office: 2–4 weeks. Subsidiary (BV/SRL): 3–6 weeks. The main variable is document preparation — apostille, translation, and notarial requirements for foreign-origin documents.
Subsidiaries pay Belgian corporate tax (25%) on worldwide income. Branches pay non-resident tax (25%) on Belgian-sourced income only. Representative offices generally have no Belgian tax obligation if they don't conduct commercial activities. Double tax treaties prevent double taxation.
Yes, but you need a Belgian establishment (subsidiary or branch) to employ staff directly. Alternatively, you can use an Employer of Record (EOR) service to hire Belgian employees without a local entity.
A permanent establishment is a fixed place of business through which a foreign company conducts business in Belgium. This includes offices, warehouses, construction sites (over 12 months), and dependent agents. Creating a PE triggers Belgian tax obligations on the income attributable to that PE.
Yes. Many foreign companies start with a representative office for market exploration and later upgrade to a branch or subsidiary when ready for commercial operations.
Enter the Belgian Market With Confidence
We advise on the right structure and handle the complete setup — from registration to bank account.
