Moving to a company as a self-employed person in Belgium in 2026: the complete method

The indicative threshold for choosing between sole proprietor and SRL/BV is between €60,000 and €80,000 of annual net taxable income. Above that, the gap between the marginal personal income tax rate (50% + municipal surcharge ≈ 53.75%) and corporate income tax (20% SME or 25% standard) creates leverage worth several thousand euros a year, to be weighed against the recurring SRL/BV costs (~€3,000 a year minimum). Below €60,000, the move rarely pays off. Between €60k and €80k, a personalised calculation with a broker + accountant is required.

No. Since the Code of Companies and Associations of 23 March 2019, there is no longer any statutory minimum capital. You must, however, file a financial plan (3-year forecast) that demonstrates the viability of your project and “sufficient” starting equity for the first 3 months of activity. The notary and the chartered accountant assess what is sufficient, typically €5,000 to €15,000 for a service business.

Allow 3 to 6 months between the decision and being fully operational: 1–2 months to prepare the financial plan and choose the notary, 1 month for signing the deed and getting the CBE number, 1–2 months for an active VAT number and the business transfer. During this period, you remain a sole proprietor. The official switch happens on a pivot date you choose (often 1 January of the following year to simplify the accounts).

You keep your sole-proprietor CBE number as long as you use it (for example if you keep a residual activity alongside the SRL/BV, which is rare). Otherwise, you ask the CBE to deregister it after you cease that activity. The SRL/BV receives its own separate CBE number. The two numbers can legally coexist, but this complicates the accounts, so most self-employed people deregister the old one once the switch is complete.

There are three transfer routes: (1) a contribution in kind to the SRL/BV's capital: tax neutrality is possible under the contribution-merger regime, but the procedure is heavy (company auditor); (2) a sale for consideration: the SRL/BV buys your business and you receive taxable capital, but often at favourable rates (professional capital gains regime); (3) a business lease: you lease the business to the SRL/BV, and the rental income is taxed as movable income (30%). The choice depends on the value of the business and your wealth strategy.

Not necessarily. In an SRL/BV, you receive director's remuneration (typically €50,000–60,000 a year) subject to standard personal income tax. The surplus profit stays in the company, taxed at corporate income tax rates (20–25%) instead of your marginal personal income tax rate (50%). On €30,000 of additional profit, the corporate vs personal income tax saving reaches €7,500–9,000 a year. Combined with the IPC, electric car and liquidation reserve levers, the typical net annual gain of a worthwhile switch is €5,000 to €12,000.

Yes, but it is cumbersome. Leaving an SRL/BV means either a dissolution with liquidation (a formal procedure, ~€2,000–5,000 in costs) or a sale/transfer of the shares. The capital taken out is taxed again (withholding tax on movable income on accumulated profits). Before going back to being a sole proprietor, check whether it would make more sense simply to scale down the activity in the SRL/BV or put it on hold, solutions that are often cheaper than a dissolution.