Accountant for liberal professions and consultants
Consultants, lawyers, architects, consulting engineers, translators, trainers: you sell your expertise and your time. Your accountant helps you choose between sole trader and SRL/BV (private limited company), build your pension and keep your cash flow healthy.
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What questions come up most for consultants and liberal professionals?
Tax that climbs fast
Your income grows, and each extra euro falls into the highest bracket of personal income tax (IPP), on top of social contributions. This is often when the question of an SRL/BV comes up.
Forgotten advance payments
With no tax withheld at source, a self-employed person who makes no advance payments faces a tax surcharge. Many liberal professionals discover it on their tax assessment notice, long after the year concerned.
A pension you must build yourself
The statutory pension of a self-employed person remains modest. Supplementary tools exist, but their ceilings, taxation and conditions differ depending on whether you operate as an individual or through a company.
Invoices that are slow to be paid
Long assignments, large corporate clients, payment terms: your turnover is good but cash is tight. Without tracking receivables, delays build up without you noticing.
What your accountant does for your liberal practice
Status and remuneration
A costed simulation of sole trader versus SRL/BV, and the choice of director's pay, benefits and dividends, to reduce your overall burden within the rules.
Pension and protection
Supplementary free pension for self-employed people (PLCI), individual pension commitment within a company, guaranteed income: your accountant compares the options using your figures.
Cash flow and advance payments
Calculation of quarterly advance payments, tracking of customer receivables, provisions for taxes and contributions. Every month, you know what you can really spend.
Should a consultant or liberal professional switch to an SRL/BV?
The answer depends on your income, your personal needs and your plans. Here are the points your accountant compares.
| Criterion | Sole trader | SRL/BV |
|---|---|---|
| Tax on profit | Personal income tax, progressive | Corporate income tax on profit left in the company |
| Social contributions | On all professional income | On the director's remuneration |
| Liability | Personal assets exposed | In principle limited to the contribution |
| Set-up | Registration with the Crossroads Bank for Enterprises (BCE/KBO) | Notarial deed and financial plan, no minimum capital |
| Running costs | Low | Full bookkeeping, annual accounts, corporate income tax |
2026 social contributions. As an individual or as a company director, you pay 20.50% on income up to €75,024.54, then 14.16% up to €110,562.42. Above that, no further contributions are due.
Reduced corporate income tax rate. The standard rate is 25%. An SME can benefit from a 20% rate on the first €100,000 of taxable profit. This reduced rate is subject to conditions, including paying a minimum remuneration to at least one director. Your accountant checks the amount to reach for your financial year.
Electronic invoices. Your clients are often businesses. Since 1 January 2026, your invoices to Belgian VAT-registered businesses must be electronic and structured.
For a first comparison using your figures, use our self-employed or SRL/BV simulator.
At what income level should I switch to an SRL/BV?
There is no single threshold. Switching becomes worthwhile when your profit clearly exceeds what you need to live on, because the part left in the company is taxed less. A simulation with your figures is essential.
How much social contribution does a self-employed consultant pay?
In 2026, 20.50% of income up to €75,024.54, then 14.16% up to €110,562.42. For a main-occupation self-employed person, the quarterly contribution ranges from a €890.42 minimum to a €5,103.05 maximum.
Do my invoices have to be electronic?
Yes for your Belgian VAT-registered clients, since 1 January 2026. Invoices to private individuals are not covered. Your accountant helps you choose a compatible tool.
Do I have to charge VAT on my fees?
As a general rule, yes: consulting services are subject to VAT. Some professions or services are exempt, and the small-business exemption scheme applies to businesses with annual turnover of no more than €25,000.
What are advance payments and why make them?
They are tax instalments you pay during the year. Without them, the tax authorities apply a surcharge on the tax due. They can also earn you a bonus. In 2026, the deadlines are 10 April, 10 July, 10 October and 20 December. The surcharge rate is set each year: your accountant calculates the right amount.
Which supplementary pension should I choose?
As an individual, the supplementary free pension for self-employed people (PLCI) is the first tool. In a company, the individual pension commitment is added to it. In 2026, the ordinary PLCI is capped at 8.17% of professional income, with a maximum of €4,086.34. The social PLCI rises to 9.40%, with a maximum of €4,701.54. In a company, the individual pension commitment is limited by the 80% rule, which caps the total pension relative to your remuneration. Your accountant compares options with your income.
Can I deduct a home office?
Yes, for the part actually used for the business, with a justifiable allocation key. Heating, electricity and internet costs follow the same logic. In a company, the mechanism goes through a rent or an expense reimbursement.
I am a lawyer or architect: does my professional body have specific rules?
Yes. Professional bodies regulate practising through a company, share ownership and sometimes insurance. Your accountant works within these constraints when you set up a company.
How do I set up a consultancy SRL/BV?
With a financial plan covering the first two financial years and a deed of incorporation signed before a notary. No minimum capital is required, but the starting assets must be sufficient for the planned activity.
I am starting on the side alongside my job. What should I know?
In 2026, you pay no social contributions if your income as a self-employed person in a secondary capacity does not exceed €1,922.16. Above that, contributions follow the usual rates, with a quarterly minimum of €98.51.
Let's talk about your practice
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