Legal incorporation

There are many legal structures to choose from in Belgium but most new small or personal businesses start up as SPRLs (BVBAs in Dutch).

This is a limited liability structure that can be set up by one or more people.

If you are a freelancer you are not obliged to set up a business, you can simply register for VAT. However since personal tax rates rise quickly to 50% in Belgium with social security costs on top, you may be better off working in an SPRL/BVBA structure.

You can also incorporate your business as a co-operative structure provided there are at least three of you or if there are two or more of you, you can opt for a low cost start up option such as SNC/VOF. However the risk to your personal assets such as your house is higher since this is an unlimited liability structure.

Finally, if you have a business already in another country you can establish a branch office in Belgium.