Establish your foreign company's presence in Belgium — whether as a representative office, branch, or fully incorporated subsidiary. We handle registration, compliance, and ongoing administration.
Foreign companies looking to enter the Belgian market have three primary options: a representative office for non-commercial activities, a branch office for full commercial operations under the parent entity, or a subsidiary as a separate Belgian legal entity. Each structure has distinct legal, tax, and liability implications. LawSupport advises international businesses on selecting the right structure and handles the complete setup process — from initial assessment to CBE/KBO registration and ongoing compliance.
Protecting parent company from Belgian liabilities
Subsidiary (limited liability)
Government tenders requiring Belgian entity
Subsidiary
Simple profit repatriation to parent
Branch office
Hiring employees in Belgium
Branch office or subsidiary
Long-term operations with Belgian identity
Subsidiary
Temporary project-based presence
Branch office
Branch Office Registration Process
Document preparation: Parent company articles, certificate of good standing, board resolution, power of attorney — all apostilled/legalized and translated
Local representative appointment: At least one person authorized to act for the branch in Belgium
CBE registration: Filing with the Crossroads Bank for Enterprises through an enterprise counter
A representative office (liaison office) in Belgium is a presence established by a foreign company for non-commercial activities such as market research, promotion, and relationship building. It cannot engage in revenue-generating activities, sign contracts, or issue invoices on behalf of the parent company. It provides a cost-effective way to explore the Belgian market before committing to a full commercial presence.
A representative office handles non-commercial activities only (market research, promotion). A branch office is a direct extension of the foreign parent company — it can conduct commercial activities but is not a separate legal entity (the parent is fully liable). A subsidiary is a separate Belgian legal entity (BV/SRL or NV/SA) owned by the foreign company — it has limited liability and is treated as a Belgian company for tax and regulatory purposes.
Branch office registration costs in Belgium typically range from €2,000 to €5,000 for professional fees, plus approximately €200 for publication in the Belgian Official Gazette and €90 for CBE registration. Ongoing costs include annual accounts filing, a registered office address, and accounting fees. There is no minimum capital requirement for a branch office.
A pure representative office (liaison office) that does not conduct any commercial activity typically does not need to register with the Crossroads Bank for Enterprises (KBO/BCE). However, if the office employs staff in Belgium, it must register as an employer with the ONSS/RSZ (social security). The distinction between a representative office and a branch is important — any commercial activity requires branch registration.
It depends on your goals. A subsidiary offers limited liability (the parent company is not directly liable for subsidiary debts), can benefit from Belgium's SME tax rate (20% on first €100,000), and is perceived as a local Belgian company. A branch is simpler to set up, has no capital requirements, and allows direct profit repatriation — but the parent company bears full liability. Most foreign companies entering Belgium long-term choose a subsidiary.
Required documents include: certified copy of the parent company's articles of association (apostilled/legalized), certificate of good standing, board resolution authorizing the Belgian branch, appointment of a Belgian representative, registered office lease agreement, and sworn translations if documents are not in French, Dutch, or German. All foreign documents must be apostilled or legalized depending on the country of origin.
A branch office can open a Belgian bank account using the branch's CBE/KBO number. A representative office without CBE registration faces more difficulties — Belgian banks typically require a registered entity. For easier banking access, establishing at least a branch office is recommended. LawSupport assists with bank account opening through our banking partners.
A Belgian branch office is subject to Belgian corporate tax on profits attributable to its Belgian activities (non-resident corporate tax, INR/BNI). The standard rate is 25%. The branch must file Belgian tax returns and may also be subject to VAT if it conducts taxable activities. Double tax treaties between Belgium and the parent company's country typically prevent double taxation.
Setting up a subsidiary (BV/SRL or NV/SA) typically takes 2–4 weeks. This includes document preparation, notarial deed, CBE registration, and VAT activation. If the parent company is based outside the EU, additional time may be needed for document legalization/apostille and sworn translations. Shelf companies can be an alternative for faster setup (1–3 days).
Yes. Belgian law requires a branch of a foreign company to appoint at least one person authorized to represent the branch in Belgium (mandataire/gevolmachtigde). This person does not need to be a Belgian resident but must have the authority to act on behalf of the branch for legal and administrative purposes. Their details are published in the Belgian Official Gazette.
A Belgian branch must file annual accounts with the National Bank of Belgium (both the branch's accounts and the parent company's consolidated accounts), submit annual corporate tax returns, file regular VAT returns if applicable, comply with employer obligations (if staff are employed), and maintain proper bookkeeping records. The branch must also update the CBE/KBO with any changes to the parent company.
Yes. LawSupport handles the complete process — from initial assessment of the appropriate structure (representative office, branch, or subsidiary) through document preparation, registration with CBE/KBO, publication in the Belgian Official Gazette, VAT registration, bank account opening, and ongoing compliance. We coordinate with your home-country advisors for document legalization.
Expanding to Belgium? Let's Discuss Your Options
Representative office, branch, or subsidiary — we'll help you choose the right structure and handle the setup.
