How to Register a Foreign Company in Belgium (branch or Subsidiary): Step‑by‑step Guide

Understanding how to register a foreign company in Belgium is essential for any international business planning to trade, hire or establish a permanent presence in the country. The process differs depending on whether you choose to open a branch (an establishment unit of the parent company) or incorporate a wholly new Belgian subsidiary, but both routes converge at the same core registrations: notarisation of founding documents, filing with the Crossroads Bank for Enterprises (CBE), publication in the Belgian Official Gazette, and activation of VAT and social‑security accounts.

This guide sets out the complete procedure, eligibility, documents, timeline, costs and the 2026 digitalisation changes every foreign founder needs to know, so you can move from corporate resolution to Belgian company number with confidence.

Overview of the Registration Process and Who It Applies To

Any foreign company that wishes to carry on economic activity in Belgium, whether selling goods, providing services, employing staff or maintaining a physical office, must register a formal Belgian presence with the Crossroads Bank for Enterprises (CBE), administered by the Federal Public Service (FPS) Economy. The registration requirement applies regardless of the parent company’s country of incorporation and regardless of whether the Belgian activity is temporary or ongoing, provided the activity creates a taxable or commercial footprint.

Foreign entrants have two structural options to register a foreign company in Belgium:

• Branch (establishment unit). A branch is not a separate legal entity. It is an extension of the parent company, operating under the parent’s legal personality. The parent remains fully liable for the branch’s obligations. Registration is handled through a recognised enterprise counter or, increasingly, via the BELparcel digital portal.
• Subsidiary. A subsidiary is a new, independent Belgian legal entity, most commonly a private limited company (SRL/BV) or a public limited company (SA/NV). It has its own legal personality, limited liability, and separate tax obligations. Incorporation requires a notarial deed, capital contribution (where applicable) and registration via the notary’s electronic filing with the CBE.

Beyond these two options, some foreign companies maintain a representative office for non‑commercial liaison activities. A representative office does not usually need full CBE registration, but if it conducts any taxable activity, even minor sales, it must register. The key regulators involved in the process are FPS Economy (CBE registration), FPS Finance (VAT and corporate tax), and the relevant regional enterprise counters in Brussels, Flanders or Wallonia.

Eligibility and Prerequisites to Register a Foreign Company in Belgium

Before beginning the formal registration procedure, foreign founders should confirm that they meet the following prerequisites.

When registration is required

A foreign company must register with the CBE when it opens a Belgian branch, incorporates a Belgian subsidiary, or conducts any economic activity that creates a permanent establishment for tax purposes. Even a single commercial transaction executed through a fixed place of business in Belgium can trigger the requirement. Companies that only make intra‑Community supplies without a local establishment may still need a VAT registration with FPS Finance, but not necessarily a full CBE establishment registration.

Registered office

A Belgian branch must have a local address, the address of its establishment unit. A subsidiary must have a Belgian registered office (siège social / maatschappelijke zetel). This can be a leased office, a co‑working space or, in some cases, a domiciliation address provided by a licensed corporate service provider. A valid lease or domiciliation agreement is required as part of the filing.

Directors and local representatives

Belgian law does not impose a strict requirement for a Belgian‑resident director in most company forms. A subsidiary’s directors can be foreign nationals. However, practical considerations often make a local signatory advisable: Belgian banks routinely request face‑to‑face identification or at least a Belgian‑resident contact during account opening, and certain regulated activities (financial services, insurance) may require local management. For branches, a local representative authorised to receive service of process and act on behalf of the parent should be formally appointed and registered.

Pre‑steps for foreign founders

Before instructing a Belgian notary or enterprise counter, the parent company should pass a corporate resolution (board or shareholder resolution) authorising the Belgian establishment. All parent‑company documents that will be filed, certificate of incorporation, articles of association, director list, resolution and power of attorney, must be apostilled (if the home country is party to the Hague Apostille Convention) or legalised through the relevant Belgian consulate. Sworn translations into Dutch, French or German may be required depending on the region of registration and the preferences of the notary, bank or enterprise counter.

Step‑by‑Step Procedure to Register a Foreign Company in Belgium

The procedure below covers both the branch track and the subsidiary track. Where a step applies only to one track, this is noted.

Step 0, Choose between a branch and a subsidiary

The first decision shapes every subsequent step. The table below summarises the key differences.

Industry observers expect that most foreign companies planning to hire local staff or seek Belgian government contracts will prefer a subsidiary for liability and credibility reasons, while project‑based or sales‑only presences tend to favour the branch model.

Step 1, Prepare parent company documents (notarisation, apostille, translation)

Gather certified copies of the parent company’s core documents: certificate of incorporation (or extract from the home‑country commercial register), current articles of association, list of directors and beneficial owners, and the board or shareholder resolution authorising the Belgian establishment. If a power of attorney is needed, for example, to authorise a local representative to sign the notary deed or act before the enterprise counter, this should be prepared at the same time.

Each document must be apostilled by the competent authority in the home country (usually the foreign ministry or designated apostille office). If the home country is not a party to the Hague Apostille Convention, full consular legalisation via the Belgian embassy or consulate is required instead. Sworn translations into the relevant Belgian language (Dutch, French or German, depending on the region of registration) should be obtained in parallel. Some notaries and enterprise counters accept English‑language documents, but banks and tax authorities frequently insist on certified translations.

Step 2, Draft and execute the notary deed (subsidiary) or appoint a local representative (branch)

Subsidiary track. A Belgian notary drafts the articles of association in the form of an authentic deed (notarial deed). For the most common company form, the SRL (société à responsabilité limitée / besloten vennootschap), incorporation by notarial deed is mandatory. The notary deed sets out the company name, registered office, purpose, share structure, financial plan, directors and founding shareholders. All founders (or their authorised representatives holding a notarised and apostilled power of attorney) must appear before the notary to sign the deed. The notary reviews the financial plan, which must demonstrate that the company has adequate initial equity for its planned activities for at least the first two years.

Branch track. No notary deed is needed for a branch registration. Instead, the parent company must formally appoint a local representative authorised to act on its behalf in Belgium, accept service of process and handle communications with the CBE and tax authorities. The appointment document, typically a notarised and apostilled power of attorney, is filed with the enterprise counter or via BELparcel together with the parent’s corporate documents.

Step 3, Open a corporate bank account and deposit capital (if required)

For a subsidiary, a Belgian corporate bank account is required to deposit the initial equity and to receive the company’s first revenues. Most major Belgian banks (KBC, BNP Paribas Fortis, ING Belgium, Belfius) offer corporate account opening for newly formed entities, but the know‑your‑customer (KYC) process can be lengthy for foreign founders. Banks typically request certified identity documents, proof of the registered office, the draft notary deed or articles of association, proof of the origin of funds, and a description of the planned business activity. Remote onboarding via video KYC is available at some banks, but many still require at least one in‑person visit from a director or authorised signatory.

For a branch, a separate Belgian bank account is not always legally required at the registration stage, though it is strongly advisable for operational and tax purposes. Some branches initially operate through the parent’s bank account, but FPS Finance and social security authorities may require a Belgian account before activating VAT or payroll registrations.

Step 4, Register with the Crossroads Bank for Enterprises (CBE) and obtain a Belgian company number

Subsidiary track. The notary handles this step. After the notary deed is signed, the notary electronically files the incorporation documents with the CBE. The company receives a unique Belgian enterprise number (also functioning as its VAT identification number prefix). This filing is typically processed within 1–5 business days, and in many cases the enterprise number is assigned on the same day as the notary deed.

Branch track. The applicant (or the local representative) registers the branch through a recognised one‑stop enterprise counter (guichet d’entreprises / ondernemingsloket) or via the BELparcel online portal. BELparcel allows foreign companies to register digitally using a BELparcel digital key or through an authorised representative with Belgian e‑ID access. The enterprise counter verifies the submitted documents, apostilled parent certificates, appointment of representative, proof of Belgian address, and enters the branch in the CBE. An enterprise number is assigned upon successful registration.

Step 5, Publish in the Belgian Official Gazette

For subsidiaries, the notary files the incorporation deed for publication in the Moniteur belge / Belgisch Staatsblad (the Belgian Official Gazette). The published extract includes the company name, registered office, purpose, directors and enterprise number. Publication typically occurs within 1–10 business days after filing. For branches, key details of the registration are also published in the Official Gazette. The company may not legally commence certain activities until publication is complete.

Step 6, Register for VAT with FPS Finance

If the Belgian entity will carry out taxable supplies of goods or services, it must register for VAT with FPS Finance. The VAT registration application is submitted to the competent VAT office (determined by the location of the registered office or branch), together with the CBE registration extract, identity documents of the responsible person, and a description of the economic activity. VAT registration is usually processed within 1–10 business days after the application is filed. Once registered, the entity must file periodic VAT returns (monthly or quarterly, depending on turnover) and comply with Belgian invoicing rules, including structured e‑invoicing requirements that take effect in 2026.

Step 7, Register for social security and payroll (if hiring)

An entity that employs staff in Belgium must register with the National Social Security Office (ONSS / RSZ) and set up payroll administration. Registration is handled through the ONSS online portal and typically takes 3–10 business days. The employer must also affiliate with a social insurance fund, an external service for prevention and protection at work, and (for subsidiary directors who are self‑employed) a social security fund for self‑employed persons.

Step 8, Establish post‑registration compliance (bookkeeping, e‑invoicing, annual filings)

From the date of registration, the entity must maintain proper bookkeeping in accordance with Belgian accounting standards, file annual accounts with the National Bank of Belgium (within seven months of the financial year‑end for most companies), submit corporate income tax returns, and comply with ongoing VAT filing obligations. Setting up a compliant accounting and e‑invoicing system at the outset, rather than retrofitting one later, is critical for foreign companies unfamiliar with Belgian reporting formats.

Combined timeline table

Required Documents to Register a Foreign Company in Belgium

The documents needed to register a foreign company in Belgium vary slightly between the branch and subsidiary tracks, but most items overlap. The following table lists the standard documentation; the notes column indicates who issues each document and any foreign‑specific requirements.

A practical tip: begin the apostille and translation process in parallel with the notary engagement. Delays in obtaining apostilles from the home country are the single most common cause of registration hold‑ups. If the home country is not a member of the Hague Apostille Convention, consular legalisation via the Belgian embassy can add an additional 2–4 weeks.

Timeline and Key Deadlines for Registering a Foreign Company in Belgium

The end‑to‑end timeline to register a foreign company in Belgium, from initial document preparation to a fully activated company number with VAT, typically ranges from three to eight weeks. The principal variable is bank account opening: some Belgian banks complete KYC within a week, while others take three weeks or longer for foreign founders without an existing Belgian banking relationship.

The combined timeline table in the step‑by‑step section above shows the duration for each phase. Beyond registration, the following recurring deadlines apply immediately after the entity becomes active:

Practical guidance: engage the Belgian notary as early as possible, ideally while apostilles and translations are still being processed, so that the notary can begin drafting the deed or reviewing branch documents in parallel. Similarly, initiate the bank account opening process before the notary deed is finalised, as many banks allow a preliminary KYC review based on draft documents.

Costs, Fees and Tax Considerations When You Register a Foreign Company in Belgium

The table below provides indicative cost ranges. Actual amounts depend on the company form, complexity of the structure and the service providers selected. All figures are estimates and should be confirmed with the relevant notary, bank or adviser before committing.

Tax considerations at a glance

VAT. Any entity established in Belgium that makes taxable supplies of goods or services must register for VAT with FPS Finance. Standard Belgian VAT is 21 %. Monthly or quarterly returns must be filed electronically, and from 2026 structured e‑invoicing obligations apply for B2B transactions between Belgian‑established taxpayers.

Corporate income tax. A Belgian subsidiary is a tax‑resident company subject to Belgian corporate income tax on its worldwide income. A branch creates a Belgian permanent establishment, and the parent is taxable in Belgium on the profits attributable to that establishment. Belgium’s standard corporate tax rate is 25 %, with a reduced rate of 20 % on the first €100,000 of taxable income for qualifying small companies. Withholding taxes on dividends, interest and royalties may apply; double‑taxation treaty relief should be reviewed before structuring the entity.

What Changes in 2026: Digitalisation and Compliance for Foreign Companies

Foreign companies registering in Belgium in 2026 face three notable changes compared to prior years. First, the BELparcel digital onboarding platform has expanded its services for foreign companies, enabling branch registrations and certain CBE filings to be completed online using a BELparcel digital key or through an authorised Belgian representative with e‑ID access. Foreign founders who cannot obtain a BELparcel digital key should appoint a local representative early in the process.

Second, Belgium’s mandatory structured e‑invoicing for B2B transactions between Belgian‑established taxpayers is rolling out in 2026, requiring newly registered entities to ensure their invoicing software can generate and receive invoices in the prescribed structured format from day one. Third, FPS Finance has intensified real‑time VAT reporting expectations, making it important to configure compliant accounting and VAT filing systems at the point of registration rather than deferring setup. Early indications suggest that companies that delay e‑invoicing readiness face administrative penalties during their first VAT audit cycle.

Common Pitfalls When Registering a Foreign Company in Belgium, and How to Avoid Them

• Missing or incomplete apostille / legalisation. Documents without a valid apostille (or consular legalisation for non‑Hague‑Convention countries) will be rejected by the notary or enterprise counter. Start the apostille process immediately after the board resolution is passed, and allow extra time for consular legalisation if applicable.
• Bank KYC failures. Belgian banks apply rigorous KYC checks to foreign‑founded entities. Arrive with a complete set of certified identity documents, proof of the origin of funds and a clear description of the planned business activity. Contact multiple banks early, onboarding timelines vary widely.
• Choosing the wrong structure (branch vs subsidiary). Selecting a branch when a subsidiary is needed (or vice versa) can create unexpected tax liabilities, unlimited parent exposure or complications when bidding for Belgian contracts. Conduct a formal permanent‑establishment and liability analysis before committing.
• Ignoring 2026 e‑invoicing requirements. Newly registered entities that do not have e‑invoicing‑ready systems risk non‑compliance from the first invoice. Build structured e‑invoicing capability into the initial accounting setup.
• Failing to plan for translation lead times. Sworn translations of lengthy articles of association or corporate resolutions can take 1–2 weeks. Delays here ripple through the entire registration timeline.

Conclusion

The process to register a foreign company in Belgium is well‑defined and, with proper preparation, can be completed within a matter of weeks. The critical success factors are straightforward: choose the right vehicle (branch or subsidiary) based on a considered liability and tax analysis, prepare and apostille all parent‑company documents in advance, engage a Belgian notary early, plan for bank KYC lead times, and ensure your accounting and e‑invoicing systems are 2026‑compliant from day one. Each step in the registration process, from the Crossroads Bank for Enterprises filing to VAT activation, has clear procedural requirements and predictable timelines, provided the documentary groundwork is thorough.

Foreign founders who follow the sequence laid out in this guide will be well positioned to operate compliantly in Belgium from the date their enterprise number is activated.

Sources

1. FPS Economy, Crossroads Bank for Enterprises (CBE) Registration
2. BELparcel, Registering Foreign Companies
3. Business Belgium, VAT Registration Guidance
4. FPS Finance (Federal Public Service Finance)
5. Belgian Official Gazette / Legislation Portal (Moniteur belge / e‑Justice)
6. hub.brussels, Foreign Company Set‑Up Guidance
7. Liantis, Starting a Business as a Foreigner in Belgium
8. Van Havermaet, Does Your Foreign Company Need to Register in Belgium?
9. Belgian Trade Registry Smart Portal