Corporate Secretarial Services in Belgium

A surcharge from the first day of the ninth month, EUR 151 to 1,510 in 2026 by accounts model and month (Art. 3:13 CSA), and a rebuttable presumption of damage to third parties (Art. 3:10). Since 1 September 2026 the directors face a fine of up to EUR 80,000 (Art. 3:43).

Not where the director is not named in the articles: a general-meeting decision and a filing within 30 days of the final deed are enough (Arts. 5:70, 2:8). Where the articles name the director, a notarial deed is needed (Art. 2:5). The state cost is EUR 171.70 excluding VAT.

Resign by simple notification to the board. The director may do what is needed to make the end of the mandate enforceable against third parties (Art. 5:70 section 4, Art. 2:18). The filing then runs within 30 days of the final deed, and the KBO/BCE update within one month.

Only where the address is written in the articles, the seat moves to another Region or the language of the articles changes (Art. 2:4). Otherwise it is a board decision followed by a filing. A municipal renumbering of the street is published free, on paper, with the municipal attestation.

EUR 171.70 excluding VAT (EUR 207.76 including VAT) per amending deed, for filings from 1 March 2026. Where a deed is needed, the notary's fee is quoted by the notary and is not published. Our own fee is on request. A name or object change also needs a deed.

No deed and no publication is required (Art. 5:61): a private deed plus a dated declaration in the share register is enough. Check the default approval lock-up in the articles (Art. 5:63) and the UBO register, which has its own 30-day clock. Registration duty is not covered here.

There is no procedure. The designation reads as BV by operation of law since 1 January 2020, and the articles were due to be aligned by 1 January 2024 (Arts. 39 and 42 of the Law of 23 March 2019). Non-alignment exposes the directors to personal, joint liability for damage, not to dissolution.

Approve the accounts within six months of year end (Art. 3:1), file them at the NBB within 30 days of approval and at the latest seven months after year end (Art. 3:10), confirm the UBO register and keep the share register (Art. 5:24). The accounts themselves are your own accountant's work.

Art. 5:24 CSA lets holders of securities read the whole register of their category. The text does not make the register public. The UBO register is different: since the Royal Decree of 8 February 2023 the public can consult it only with a legitimate interest, beside the authorities and obliged entities.

Not its name: a company in liquidation may not change it. The seat can move only with court homologation (Arts. 2:77 and 2:78 CSA). Anything beyond those two points belongs to the liquidation procedure itself, which this page does not cover; see the dissolution service for the closing steps.

The merger proposal is filed and published at least six weeks before the deciding meeting (Art. 12:24 CSA). The minutes are notarial, and the deeds are filed and published within ten days of filing the act that records the last decision (Art. 12:33). This page covers Book 12 mergers, not insolvency restructuring.

The Code creates no such office. The tasks sit with the administrative body and the general meeting: decisions, minutes, registers, the yearly accounts cycle and the filings after a change. The service is running that calendar for you and tracking its deadlines, without holding any statutory position in your company.

Belgium has no LLC. The nearest form is the BV/SRL, the private limited company, which has no minimum capital but needs sufficient initial own funds and a financial plan (Arts. 5:3 and 5:4 CSA). The right form for a project is a decision for you and your advisers.

The standard rate is 25 percent, and 20 percent applies on the first EUR 100,000 of profit for qualifying small companies (Art. 215 CIR 92). A company at least half held by other companies may be excluded from the 20 percent band (Art. 215 section 3), so the conditions must be checked.