Belgium

Key facts Belgium taxation

Belgium provides an attractive investment environment for foreign companies looking to expand their business thanks to the flexible taxation system, the benefits and incentives for foreign investors who want to start doing business in Belgium. 

  • at least one shareholder of any nationality and residence
  • at least one director of any nationality and residence
  • legal office address in Belgium
  • minimum share capital of 12,400 EUR if one shareholder
  • minimum share capital of 6,200 EUR if two shareholders

Taxation:

  • standard VAT rate is 21%, but a reduced rate of 6% is applied to certain goods and services
  • corporate tax is 34%
  • dividend tax is 25%, but a 15% reduced rate applies to residential real estate investment companies