Taxation regime for foreign companies
Foreign companies in Belgium are taxed
on their trading profits and capital gains using the same taxation method that would apply to Belgian resident companies. A legal entity is a resident in Belgium if its main registered office or management office is located in Belgium. Our law firm in Belgium
can provide complete company incorporation services if you decide to open a company
here or establish the office of a foreign company.
Tax rate for foreign companies in Belgium
The corporate tax rate in Belgium
applies for the worldwide income of the company. This also applies for branches or subsidiaries of foreign companies that are taxed on their foreign source incom
e. The Belgian income source of a non-resident company is subject to the non-resident income tax.
Special provisions apply for non-resident companies without a taxable permanent establishment in Belgium
. Under Belgian law, these companies are subject to any tax treaties
concluded between Belgium and the country of residence where foreign the company is incorporated.
The general corporate tax rate in Belgium
is set at 33.99%. Small and medium sized enterprises in Belgium, which have an income of less than 322,500 EUR, are subject to a reduced corporate tax rate
if they can satisfy certain conditions.
Our experts at our Belgian law firm
can give you more details about other Belgian taxes
, like the dividend tax
or the VAT rate
for companies that perform trade activities.
Other taxes in Belgium
Company owners in Belgium
who want to hire foreign personnel
should consider the legal provisions for the taxation of individuals
. Non-residents living and working in Belgium are subject to personal income tax only on their Belgian income source. The professional income and the property income, for properties located in Belgium, fall under this category. Individuals who work in executive positions in Belgium and are on a temporary assignment in the country may be taxed according to the special expatriate regime