Setting up a company
Open a Branch in Belgium
Hero
We prepare the branch file of your foreign company, file it at the enterprise court registry and register the establishment unit at a business counter.
- Two registrations: the registry, then a business counter
- EU parent: 7 documents; non-EU parent: 8
- KBO registration EUR 111.50 per unit (2026)
Branch registration in Belgium, in brief
A Belgian branch is not a company. It is your foreign company acting through a lasting place in Belgium, and the foreign company stays the legal person. Belgian law does not define a branch. If you want a separate Belgian legal person instead, start with setting up a company in Belgium.
Two bodies register a branch, in order: the enterprise court registry, then an accredited business counter. We prepare and submit both files and plan the yearly duties. The registry, the counter, the Moniteur belge and the National Bank act. We do not replace them.
What the service includes
The branch file at the registry
We prepare the file for the enterprise court registry of the district where the branch is established (Art. 2:23 section 1 CSA) and submit it.
The Art. 2:24 document list
We assemble it with your head office and its home registrar: seven items for an EU parent, eight for a non-EU parent.
The establishment unit
Once the foreign company has an enterprise number, we register the branch as an establishment unit at an accredited business counter.
The compulsory mentions
A checklist of what invoices, letters, order forms and the website must show, so the branch is compliant from its first document.
The yearly duties, where you ask
We coordinate the yearly filing of your foreign company's accounts and the 30-day change filings, and put the dates on a calendar.
Handover and limits
VAT, changes and closing go to the neighbouring services. We are not a notary: the Art. 2:24 list contains no notarial deed. No registry, counter or bank decision is ours.
Branch, representative office or tax presence
When the law calls it a branch
Belgian law does not define a branch. The Accounting Standards Commission reports the court tests: a lasting centre equipped to deal with third parties, and a representative who acts regularly and can bind the company.
A representative office is not a status
Belgium has no legal status called a representative office. Under the Companies and Associations Code the choice is a branch or nothing.
A tax presence is a separate test
Services on the same or connected projects, performed in Belgium for over 30 days in total in any twelve months, can create a taxable establishment (Art. 229 section 2/1 CIR 92). Read about a permanent establishment in Belgium.
A subsidiary instead
A Belgian company is the other route. The comparison sits on the page about a Belgian subsidiary; our ready-made companies service covers one bought ready-made. We give criteria, not a verdict.
How branch registration works
Durations are given only where the law states one.
Confirm a branch is what you need
You decide. If the work is cross-border services only, read the Art. 229 section 2/1 tax test first. No duration is published.
Name the branch representatives
Your competent organ names who represents the company for the branch and with which powers (Art. 2:24 CSA). Art. 2:149 liability and the Art. 3:45 fine follow those in charge.
Assemble the file
Your head office and its home registrar supply the documents listed below. A planning estimate, not a statutory time: two to six weeks, driven by the home registrar's certificate.
Legalise and translate if needed
Art. 30 of the Code of private international law and Art. 2:33 CSA bear on legalisation and language. Confirm with the registry before you translate.
File at the enterprise court registry
The foreign company is entered in the KBO and receives an enterprise number (Art. 2:23 section 1). The Moniteur belge tariff is charged. No duration is published.
Publication
The Moniteur belge publishes by mention in the annexes (Art. 2:27), and the filed documents become opposable (Art. 2:28). No branch-specific duration is published.
Register the establishment unit
An accredited business counter registers it: EUR 111.50 per unit in 2026, when the operation is not free. VAT follows, with fiscal representation in Belgium for a non-EU parent. The bank decides on an account.
Every year
File the foreign company's accounts with the NBB within one month after the general meeting, at the latest seven months after year end. File changes within 30 days. File the non-resident company income tax return too. See changing a director, the name or the seat of a Belgian company and what has to be settled before a Belgian company can be closed.
- Confirm a branch is what you needYou decideNo published duration
- Name the branch representativesYour competent organ (Art. 2:24)No published duration
- Assemble the fileHead office and home registrarNo published duration
- Legalise and translate if neededArt. 30 CODIP, Art. 2:33 CSANo published duration
- File at the enterprise court registryEnterprise number issued (Art. 2:23)No published duration
- PublicationMoniteur belge (Art. 2:27)No published duration
- Register the establishment unitAn accredited business counterNo published duration
- Every yearAccounts and changesAccounts: within 1 month after the general meeting, at the latest 7 months after year end (Art. 2:24 par. 3, 2°)Changes: within 30 days (Art. 2:24 par. 3, 1°)
Want the branch file checked before it is filed?
Send us the head-office details and we check the file against the Art. 2:24 list before it goes to the registry.
Documents your head office has to produce
Items 1 to 7 follow Art. 2:24 section 1 CSA for an EU parent. Item 8 is added for a non-EU parent. Confirm language and legalisation with the registry first.
- 1. Constitutive deed and articles, or the updated consolidated text.
- 2. Name and legal form.
- 3. Register and registration number.
- 4. A document from that register attesting the company exists.
- 5. Branch address, activities, and the branch name if different.
- 6. Branch representatives and their powers.
- 7. Last closed annual and consolidated accounts, unless none are published yet.
- 8. Non-EU parent only: seat, object, subscribed capital, governing law and register.
- Each representative: identity, domicile and the appointment document.
Belgian requirements and what the state charges
Lines with no published amount for a branch are marked, and no total is printed.
| What the state charges or requires | Amount or deadline | Source and year |
|---|---|---|
| KBO/BCE registration through a business counter | EUR 111.50 per establishment unit, plus EUR 111.50 per additional unit, when the operation is not free | FPS Economy, 2026 |
| KBO/BCE de-registration on closure | EUR 111.50 per establishment unit | FPS Economy, 2026 |
| Moniteur belge, incorporation line | Electronic EUR 236.50 excl. VAT (EUR 286.17 incl.); paper EUR 292.90 excl. (EUR 354.41 incl.). Which line applies to a first branch filing is confirmed with the registry | *Moniteur belge* tariff, filings from 1 March 2026 |
| Moniteur belge, amending deed | EUR 171.70 excl. VAT (EUR 207.76 incl.), electronic or paper | Moniteur belge tariff, filings from 1 March 2026 |
| NBB filing of annual accounts | Full model EUR 379.50 XBRL / 449.70 PDF; abridged 89.40 / 159.50; micro 67.00 / 137.30. No row for a foreign company's home-form accounts is published, so no total | NBB, 2026 |
| Late filing of annual accounts | EUR 151 / 227 / 453 (small or micro filers) and EUR 504 / 755 / 1,510 (others), by month of delay from the first day of the 9th month after year end | NBB, Art. 3:13 CSA, 2026 indexed |
| Foreign company's annual accounts | Within one month after the general meeting, at the latest 7 months after year end | Art. 2:24 section 3, 2° CSA |
| Changes, dissolution, liquidators, insolvency, closure | Filed within 30 days of the decision or event | Art. 2:24 section 3, 1° CSA |
| Fine for persons in charge who breach the Art. 2:24 filing duties | Up to EUR 80,000 (level 1 penalty) from 1 September 2026; level 2 for fraudulent intent | Art. 3:45 CSA |
State fees and filing duties for a branch, 2026. Official sources, consulted in September 2026.
Problems we solve
The foreign company's accounts are filed in Belgium every year
Art. 3:20 section 1 CSA applies, as the NBB states for foreign companies. Late filing costs EUR 151 to 1,510 in 2026, and since 1 September 2026 the fine for those in charge can reach EUR 80,000 (Art. 3:45).
Two registrations, not one
The registry comes first, the business counter second, and VAT is a separate registration. We prepare both filings and keep them in order.
Who answers for the branch
The foreign company is the legal person. Those in charge of managing the branch carry the same liability towards third parties as those who manage a Belgian legal person (Art. 2:149 CSA).
What must appear on invoices and the website
The name, legal form, the seat of the foreign company and the branch address, the foreign register and number, and the enterprise number (Art. 2:29 CSA). A stated capital must be the paid-up capital.
Documents from abroad
What the registry accepts for legalisation, apostille and translation is not published. We ask the registry before anything is translated, and we promise no time.
Who files the branch accounts every year?
Tell us the year end and the general meeting date, and we put the NBB deadline and the 30-day change filings on a calendar.
Why work with us
Lotte Vermeulen leads company formation and company law work in Brussels.
From our practice: we check the file against the Art. 2:24 list before it goes to the registry. The step that depends on others is the certificate from your head office's home registrar, so we ask for it first.
Related services
- SubsidiaryThe Belgian company route, with its own legal personality.
- Corporate changesDirectors, name, seat and articles after the branch is open.
- ClosingWhat has to be settled before a company is closed.
- Ready-made companiesBelgian companies available now.
Frequently Asked Questions
Can I open a representative office in Belgium instead of a branch?
Belgian law has no status called a representative office. Under the Companies and Associations Code the choice is a branch or nothing. A foreign company that wants a presence in Belgium opens a branch, or forms a Belgian company, which has its own legal personality.
Does a Belgian branch have its own legal personality, and who answers for its debts?
No. The foreign company is the legal person and the branch has none. Those in charge of managing the branch carry the same liability towards third parties as those who manage a Belgian legal person (Art. 2:149 CSA). Debts of the branch are therefore the foreign company's debts.
Do I have to file my foreign company's accounts in Belgium, and what if I am late?
Yes. Art. 3:20 section 1 CSA applies to a foreign company with a Belgian branch: file within one month after the general meeting, at the latest seven months after year end, in the home-law form. Late filing is priced from the first day of the ninth month, EUR 151 to 1,510 in 2026 (Art. 3:13 CSA).
Does the person running the branch carry personal liability, including a fine?
Yes. Those in charge of managing the branch carry the liability towards third parties of Art. 2:149 CSA. Since 1 September 2026, persons in charge of an establishment in Belgium who breach the Art. 2:24 filing duties face a fine of up to EUR 80,000, at level 2 where there is fraudulent intent (Art. 3:45 CSA).
Where is a branch registered: the enterprise court registry or a business counter?
Both, in order. The enterprise court registry opens the file and enters the foreign company in the KBO, which issues an enterprise number. An accredited business counter then registers the branch as an establishment unit. VAT is a separate registration with the VAT administration, not done by the registry.
Can my foreign company already have a Belgian tax presence before it files anything?
Yes, for income tax. Art. 229 section 2/1 CIR 92 treats services on the same or connected projects, performed by people present in Belgium for more than 30 days in total in any twelve months, as an establishment. The filing duty for a branch is a separate test, and a treaty can change the tax answer.
What documents does my head office have to produce, and do they need an apostille and a translation?
Your head office produces the Art. 2:24 CSA list: seven items for an EU parent, eight for a non-EU parent. Legalisation is governed by Art. 30 of the Code of private international law and language by Art. 2:33 CSA. What the registry accepts in practice is not published, so confirm before you translate or legalise anything.
How much does it cost to register a branch in Belgium?
The state lines, with their year: KBO registration EUR 111.50 per establishment unit (2026), the Moniteur belge tariff for filings from 1 March 2026, NBB filing fees and the late-filing surcharge. The table above lists each. Which Moniteur belge line applies to a branch filing is confirmed with the registry. Our own fee is quoted on request.
How do I open a branch?
Name the branch representatives, assemble the Art. 2:24 file, file it at the enterprise court registry, wait for publication in the Moniteur belge, register the establishment unit at a business counter, then deal with VAT and the bank and add the compulsory mentions to your documents. No total duration is published.
What are the requirements to register a company in Belgium, for a branch?
The Art. 2:24 documents, a branch address and activities, named representatives with their powers, and the filing at the registry before the branch opens. A non-EU parent also states its subscribed capital, at least annually (Art. 2:24 section 2). Arts. 2:23 to 2:29 CSA name no capital requirement for the branch itself.
Can a foreigner start a business in Belgium?
Yes: a foreign company can operate in Belgium through a branch (Arts. 2:23 and 2:24 CSA) or through a Belgian company. A non-EU individual who will run the branch from Belgium faces a separate question of professional card or single permit, which this page does not settle.
What must appear on the branch's invoices, letters and website?
The name, legal form, the precise seat of the foreign company and the branch address, the foreign register and number, the enterprise number, and liquidation where applicable (Art. 2:29 CSA). These go on all acts, invoices, announcements, letters, order forms and the website. A stated capital must be the paid-up capital.
Can a non-resident open a bank account in Belgium?
The bank decides whether to open the account, and no onboarding time is published, so we promise neither the account nor a date. Have the registry file and the enterprise number ready before you apply. Our page on the corporate bank account in Belgium covers the detail.
How do I close a branch?
File the closure within 30 days of the decision or event (Art. 2:24 section 3, 1° CSA), and de-register the establishment unit at the business counter, which costs EUR 111.50 per unit in 2026. The parent's dissolution, liquidators and insolvency are filed within the same 30 days.
Open a branch for your foreign company
Send us your head-office details and we prepare the branch file for the registry.