Self-employed architect in Belgium: pension, ten-year liability, tax

What is the typical income of a self-employed architect?

The annual net income of a self-employed architect in Belgium depends on experience, the type of projects and how they practise (associate architect, partner, own studio). An associate architect early in their career typically earns €30,000–45,000; an architect practising alone between €50,000 and €90,000; a partner in an established studio between €90,000 and €160,000.

This spread determines the strategy: below €80,000, practise as a sole proprietor with a PLCI/VAPZ; above that, moving to an SRL/BV becomes a major lever, especially for studios with several architects or those investing in owned office premises.

Mandatory ten-year liability insurance (law of 20 February 1939)

Ten-year liability is the central obligation of the architect's profession in Belgium. The law of 20 February 1939 (protection of the title and the profession) requires professional liability insurance, and the law of 31 May 2017 (Peeters-Borsus law) extended and harmonised the obligation of ten-year liability insurance covering hidden defects for 10 years after acceptance of the works.

Without ten-year liability cover in force, you can neither sign a planning permit application, nor issue an acceptance report, nor practise within an architects' company. The typical annual cost is between €1,200 and €4,500, fully deductible. Three specialist insurers dominate the market: Protect, Euromaf and AR-CO.

Pension: PLCI/VAPZ, then an IPC in an SRL/BV

A self-employed architect in Belgium has no NIHDI (INAMI/RIZIV) benefit. Their pension rests on 4 pillars: the capped NISSE (INASTI) statutory pension (~€16,000 a year), a standard PLCI/VAPZ (~€4,086 in 2026), an IPC through a company under the 80% rule (up to €20,000–30,000 a year in premiums depending on remuneration), and standard pension savings (~€990).

For an architect on €100,000 of income without an IPC, the statutory pension represents barely 16–20% of their working income, hence the importance of setting up an SRL/BV + IPC once the tipping point is reached. See the IPC guide and the 80% rule.

Sole proprietor, partnership or SRL/BV?

Three structures dominate architectural practice in Belgium:

• Sole proprietor (natural person), the simplest, suited to young architects and incomes < €80,000. Unlimited personal liability.
• Temporary association or civil partnership, often used for one-off projects between architects, without a stable legal personality.
• Architects' company (professional SRL/BV or SCRL/CVBA), relevant from €80,000–100,000 of income. All shares must be held by architects registered with the Order, and the signing architect's personal liability is maintained (the company protects private assets but not professional liability).

See the SRL/BV guide and setting up a company.

Order of Architects: fees and obligations

Registration with the Order of Architects (French-speaking council, Vlaamse Raad) is mandatory to practise. Typical annual fee: €500–900 depending on the council and seniority, fully deductible. On top of that: mandatory continuing training (~20 hours a year), publication of indicative fees (since the end of the mandatory fee scale in 2014), compliance with the code of ethics, and declaration of incompatibilities (notably property development).

2026 action plan for an architect

1. Check your ten-year liability insurance (adequate cover, tail cover if you change company or insurer).
2. Max out a standard PLCI/VAPZ to the ceiling (~€4,086 in 2026), see the PLCI guide.
3. If income > €80,000–100,000, look into an architects' SRL/BV with an IPC (80% rule).
4. Build a liquidation reserve from profit after corporate income tax.
5. Check that there are no incompatibilities (property development, construction company).