Doing Business in Belgium - RSM International

Foreword 3
Contents 4
1. About RSM Belgium and RSM International 5
2. General 6
3. Types of Business Entities 11
4. Taxation 20
5. Employment 31
6. Accounting 44
7. Investing in Belgium 49
Contact details RSM Belgium 63
Contact details RSM International 65
Contents
1. About RSM Belgium and
RSM International
RSM Belgium - A national independent group
linked to an international network
RSM Belgium is ranked amongst the top firms in Belgium. Its consultants undertake
audits and offer expertise and specialised advice in four areas of activity:
1. Audit of financial statements;
2. Accounting expertise and management;
3. Tax and legal advice and services;
4. Financial expertise and corporate governance.
Our team of over 135 staff is divided between four locations within the country’s
three regions. RSM Belgium is the Belgian member of RSM International, which is
the sixth largest global network of independent auditing firms, providing accounting
expertise and advice in 80 countries worldwide.
About RSM International
RSM International is a worldwide network of independent accounting and consulting
firms. RSM International and its member firms are separate and independent legal
entities. RSM International does not itself provide accounting or consultancy services.
All such services are provided by member firms practising on their own account.
RSM is represented by independent members in 80 countries and brings together
the talents of over 32,000 individuals in over 700 offices worldwide.
The network’s total fee income of US$3.9bn places it amongst the top six international
accounting organisations worldwide. Member firms are driven by a common vision
of providing high quality professional services, both in their domestic markets and in
serving the international professional service needs of their client base.
RSM International is a member of the Forum of Firms. The objective of the Forum of
Firms is to promote consistent and high quality standards of financial and auditing
practices worldwide.
4 DOING BUSINESS IN BELGIUM
DOING BUSINESS IN BELGIUM 5