Does your foreign company need to register in Belgium?
Registration in the CBE
Identification data of your company are collected in Belgium in the Crossroads Bank for Enterprises (CBE). The obligation to register in the CBE applies to Belgian companies, but in some cases also to foreign companies.
Do you also have to register your foreign company?
A foreign company carrying out activities in Belgium is obliged to apply for a Belgian company number and register its information in the CBE in the following cases, among others:
- When the foreign company has an establishment unit in Belgium;
- When the foreign company carries out VAT activities;
- When a Belgian establishment is created. This is the case when a company carries out activities exceeding 30 days in a 12-month period (these 30 days do not have to be consecutive);
- When working in immovable state for the declaration of works and ‘check in at work’ (access social security website);
- When there are tax consequences (both for the employee and the company);
- When Belgian social security is applied.
The Belgian tax authorities almost automatically question all newly registered foreign companies on whether they have to file a non-resident tax return.
They will receive a welcome letter in the form of a ‘request for information’. The foreign company will have to answer quite a few questions about its activities. This will allow the tax authorities to assess any tax obligations.
You are required to answer these questions within 30 days.
Are you in doubt as to whether registration in the CBE is necessary? Or would you like guidance on how to answer the request for information? Feel free to contact us.