Moving to Belgium: taxes and administrative steps
In Belgium there is no micro-entreprise: you deal with self-employed status, the SRL, a social insurance fund (caisse d'assurances sociales) and personal income tax. The Viseeon network has accountants and chartered accountants in Belgium who support French nationals in their move.
- Support in French
- Call back within 1 business hour
What surprises French people who move to Belgium?
No micro-entreprise
The French micro-entreprise regime does not exist in Belgium. A self-employed person keeps accounts and pays quarterly social contributions through a social insurance fund.
The compulsory stop at a business counter
Registration with the Crossroads Bank for Enterprises (Banque-Carrefour des Entreprises, BCE) goes through an approved business counter (guichet d'entreprises). For a company, the deed of incorporation at the notary comes first.
Tax residence between two countries
Moving does not settle everything. If you keep income or a home in France, the France-Belgium tax treaty determines where you are taxed.
Provisional social contributions
At first, you pay provisional contributions, based on a start-up amount or on your estimated income. Final contributions are then calculated on your actual income for the year, once known, and the difference is settled. This catch-up often comes as a surprise.
What are the steps to start a business in Belgium?
Prepare the project and choose the status
Self-employed as an individual or a company (SRL, in particular). A financial plan is mandatory for a company.
Before leaving
Check access to the profession
Some activities require authorisations or proof of skills.
Before registration
Open a business bank account
A current account dedicated to the activity.
Before registration
Go through an approved business counter
Registration with the Crossroads Bank for Enterprises (BCE) and, if needed, activation of the VAT (TVA) number. For a company, the deed of incorporation is first signed at the notary.
Before starting the activity
Join a social insurance fund
Membership of the fund of your choice. Social contributions are paid every quarter.
Before the activity actually starts
Self-employed or SRL: how to choose in Belgium?
| Self-employed (individual) | SRL | |
|---|---|---|
| Setting up | Business counter, no notary | Deed at the notary, financial plan, then business counter |
| Taxation | Personal income tax (IPP) on profit | Corporate tax, then the manager's pay taxed under IPP |
| Social contributions | Quarterly, through the social insurance fund | The manager remains affiliated as self-employed |
| Assets | No automatic separation | Liability limited to contributions, with exceptions |
Belgian rates and thresholds (IPP, corporate tax, contributions) are detailed on viseeon.be by our Belgian experts.
Your experts in Belgium
Philippe Philippe AMANDJULES
Paris
Bassirou Bassirou BADINI
Le Pré-Saint-Gervais
Alexandre Alexandre BAROUKH
Montereau-Fault-Yonne
"Moving to Belgium" guide
The steps in order, the key differences with France and the questions to ask before leaving. PDF.
Get the guideDoes the micro-entrepreneur status exist in Belgium?
No. In Belgium, you operate as a self-employed individual or through a company. The accounting and social rules differ from the French micro-entreprise.
Where do the incorporation formalities go through?
Through an approved business counter, which registers the business with the Crossroads Bank for Enterprises. For a company, the notary acts first.
What is a social insurance fund?
The body that every self-employed person joins and pays social contributions to, each quarter. You are free to choose your fund.
Where will I be taxed if I keep income in France?
The tax treaty between France and Belgium allocates the right to tax according to the type of income. The treaty of 10 March 1964 applies: a new treaty, signed in 2021, had not yet entered into force in June 2025. An expert analyses it for your situation.
Can I work in Belgium while remaining a resident of France?
It is possible, but taxation and social security follow specific rules for cross-border workers. To be checked before signing a contract or starting.
Will the expert speak French?
Yes, our experts in French-speaking Belgium support you in French.
Talk to an expert in Belgium
Call back within 1 business hour, in French.