Moving to Belgium: tax and formalities for the self-employed
Are you arriving in Belgium to work as self-employed or set up a company? You must register with the municipality, the Crossroads Bank for Enterprises (BCE), a social insurance fund and often for VAT (TVA), in the right order. A Viseeon accountant organises your move and secures your tax residence.
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What are the steps to settle in Belgium as a self-employed person?
Register with the municipality
As soon as you arrive, go to the municipality where you live to register in the population or foreigners' register. You receive a national register number. For a stay of more than three months, you appear in person, by appointment, with your identity card or passport. You receive a registration certificate request (annexe 19). Other documents may be requested depending on your situation.
On arrival
Professional card if you are not European
Nationals of the European Economic Area and Switzerland do not need one. Other nationals must, unless exempt, obtain a professional card to work as self-employed.
Before you start
Belgian bank account
A Belgian account makes it easier to pay contributions, VAT and tax. For an SRL (BV), it receives the capital contributions before the notarial deed.
Weeks 1 to 2
BCE registration and VAT
Through an approved business counter (guichet d'entreprises), you obtain your enterprise number. You activate VAT or opt for the exemption if your annual turnover does not exceed €25,000.
Before the first invoice
Social insurance fund and health insurance fund
You join a social insurance fund before starting your activity, and a health insurance fund (mutualité) for your healthcare.
At the start of your activity
Closing things in your home country
You inform the tax authority of the country you are leaving and arrange the end or transfer of your activity. Your accountant checks the transition year.
Year of arrival
What tax pitfalls await newcomers?
Dual tax residence in the year of the move
In the year you arrive, two countries may treat you as a resident. The tax treaty between Belgium and your home country settles this conflict. For a French citizen, the France-Belgium treaty looks first at the permanent home, then the centre of vital interests, habitual abode and finally nationality. Poorly planned, this year can be costly.
Social contributions in two countries
A self-employed person who still works for clients in their home country may fall under a single social security system under EU rules. This must be checked and documented.
The undeclared foreign account
A Belgian tax resident must declare foreign bank accounts in their tax return and to the National Bank's central contact point. They report the account and the financial institution themselves, and state the account's country in the return. This is a frequent oversight.
VAT on clients who stayed abroad
Invoicing a business client in another EU country follows specific VAT rules. The invoice mention and the listing are not the same as in France.
Advance payments
In Belgium, a self-employed person has no tax withheld at source on their profit. Advance payments spread the tax over the year and earn a bonus. For a company director, they also avoid a surcharge. This logic differs from that of many neighbouring countries.
What are the social contributions for a self-employed person settling in Belgium?
In 2026, a self-employed person in main occupation pays a minimum contribution of €890.42 per quarter. A new starter (primostarter) benefits from a reduced base: €459.82 per quarter. The rate is 20.50% on the part of the reference income up to €75,024.54, then 14.16% up to €110,562.42. These amounts are published by the FPS Social Security (SPF Sécurité sociale), excluding the fund's management fees.
First-year contributions are provisional. They are adjusted once your actual income is known. Set money aside.
Sole trader or SRL (BV)? The choice works as for a Belgian resident. Our simulator compares the net disposable income in both cases.
Guide "Moving to Belgium"
The formalities in order, the documents to prepare before you leave and the questions to ask your accountant. PDF format.
Get the guideDoes a French citizen need a professional card?
No. Nationals of the European Economic Area and Switzerland do not need a professional card to work as self-employed in Belgium.
Where do I apply for the professional card if I am not European?
If you live abroad, at the Belgian diplomatic or consular post. If you already live in Belgium with a valid residence permit, at an approved business counter (guichet d'entreprises).
Can I keep clients in my home country?
Yes. You invoice from your Belgian business, using the VAT rules that apply to foreign clients. Your accountant also checks which social security system applies.
When do you become a Belgian tax resident?
In principle, when you establish your home or the seat of your wealth in Belgium. Registration in the national register creates a presumption of residence, which you can rebut with proof to the contrary. The tax treaty with your home country decides in case of conflict.
How long does it take to get started?
Once you are registered with the municipality and your account is open, BCE registration can be quick. For an SRL (BV), allow time for the financial plan and the notary appointment.
Do I need a Belgian address to set up a business?
Yes, the business needs a registered office or an establishment unit in Belgium. For a self-employed person, this is often their home.
Prepare your move with an accountant
A Viseeon accountant will call you back within 1 business hour, Belgian time.