top of page
Search

Setting Up an SRL in Belgium in 2026: A Complete Guide and Costs


an "SRL Belgium 2026" composition, stylised Belgian flag

Setting Up an SRL in Belgium in 2026: A Complete Guide and Costs

The 30-second version :

The SRL (limited liability company) replaced the SPRL in 2019 when the Companies and Associations Code (CSA) came into force. It is today the dominant form for Belgian self-employed professionals who incorporate. No minimum capital: the SRL no longer requires a set starting capital, but it does require a solid financial plan that engages the founders' liability. A notarial deed is mandatory: incorporating an SRL necessarily goes through a notary, unlike a sole proprietorship. Cost of incorporation: budget around €1,500 to €2,500 (excl. VAT), excluding the capital contribution (notarial deed, publication in the Belgian Official Gazette, BCE registration, VAT activation). Taxation in 2026: corporate income tax (ISOC) at the standard rate of 25%, with a reduced rate of 20% on the first €100,000 of profit for small companies — now subject to a director's remuneration of at least €50,000 gross per year.

Why the SRL has become the dominant form in Belgium

Until 2019, a Belgian self-employed professional who wanted to incorporate chose, in the vast majority of cases, the SPRL (private limited company). The entry into force of the Companies and Associations Code (CSA) on 1 May 2019 reshuffled the deck: the SPRL disappeared in favour of the SRL, and the range of legal forms was simplified.

Two changes explain the SRL's immediate success. First, the removal of the minimum capital: where the SPRL required capital of €18,550, the SRL no longer requires any set amount. Second, enhanced freedom in drafting the articles, which allows governance, the allocation of shares, and partners' exit conditions to be organised in a bespoke way.

Setting up an SRL in Belgium has therefore become more accessible than before — but this flexibility comes with a demanding trade-off: the financial plan. It is this document, rather than a fixed capital figure, that now guarantees the company's financial soundness at birth.

The essential features of the SRL


Liability limited to contributions : 

Barring management misconduct or a personal guarantee, the founders' private assets are protected: they risk only what they invested in the company. This is the central advantage over the sole proprietorship, where private and business assets are intertwined.


No minimum capital, but a mandatory financial plan. The SRL sets no starting capital, but the CSA requires the founders to provide the company with sufficient starting equity in view of the planned activity. This financial soundness must be demonstrated in a financial plan handed to the notary.


In the event of bankruptcy within three years, a plan deemed manifestly insufficient can trigger the founders' personal liability (article 5:16 of the CSA).


Freedom in drafting the articles :

The CSA gives partners broad latitude to draft their articles of association: how management is organised, voting rights, approval clauses, exit arrangements. This flexibility, inherited from a spirit close to that of public limited companies, is one of the reasons the SRL suits the solo founder as well as multi-partner projects.


Transferability and succession :

The shares of an SRL are in principle subject to an approval clause: their transfer to a third party requires the other partners' consent, unless the articles provide otherwise. In exchange, the transfer of shares (to children, for example) is done without a new notarial deed, which facilitates wealth planning.


The 8 steps to set up an SRL in 2026


  1. Draft the financial plan. The centrepiece of incorporation, it projects the company's needs and resources over at least two years. An accountant or a tax advisor who is a member of the ITAA is strongly recommended to build it.

  2. Choose the name and check it. Verify the availability of the name in the Crossroads Bank for Enterprises (BCE) and the Belgian Official Gazette before settling on it, to avoid a later amendment of the articles.

  3. Deposit the cash contributions. Cash contributions are paid into a special account opened in the name of the company in formation; the notary receives the certificate.

  4. Have the articles drafted. The notary drafts the articles and the deed of incorporation. This is the moment to settle the approval, pre-emption or exit clauses.

  5. Sign the notarial deed of incorporation. The authentic deed is mandatory for the SRL. The financial plan is handed to the notary on this occasion and kept by them.

  6. Register the company with the BCE. Registration is carried out via an accredited business one-stop shop (Acerta, Xerius, Securex, Liantis, UCM, Partena…), which assigns the enterprise number. An extract of the deed is published in the Belgian Official Gazette.

  7. Activate the VAT number. If the activity is subject to it, VAT registration is requested via the e604 form (free online) or through the business one-stop shop.

  8. Affiliate the director and declare the beneficial owners. The director(s) affiliate with a social insurance fund for the self-employed, and the company declares its ultimate beneficial owners to the UBO register within the month following incorporation.


How much does it cost to set up an SRL in 2026 ?


Setting up an SRL costs between €1,500 and €2,500 (excl. VAT) in 2026, excluding the capital contribution. 


This budget splits between regulated official costs (identical everywhere) and advisory fees (variable depending on the notary and the accountant). Here are the up-to-date figures for 2026.

Item

Indicative 2026 amount (excl. VAT)

Notarial deed (articles + registration and filing duties)

€1,000 – 1,500

Publication in the Belgian Official Gazette (electronic filing via e-Greffe)

~€275

BCE registration (accredited business one-stop shop)

€111.50

VAT number activation

€0 (e604 form) or €60 – 90 (one-stop shop)

Financial plan (if drafted by a professional)

€500 – 1,500

Total for incorporation (excluding capital contribution)

~€1,500 – 2,500


Two important points. First, the BCE registration fee is regulated by the Federal Public Service for the Economy: it amounts to €111.50 in 2026 and does not vary from one one-stop shop to another — only the additional services differ.


Second, these costs do not include the capital contribution: even without a legal minimum, the founders must inject sufficient equity, determined by the financial plan.


SRL taxation in 2026: corporate income tax (ISOC)


The SRL is subject to corporate income tax (ISOC). The standard rate has been 25% since the 2021 reform. Small companies, within the meaning of article 1:24 of the CSA, can benefit from a reduced rate of 20% on the first €100,000 of taxable profit.


This reduced rate is not automatic, however. The most closely watched condition in practice concerns the director's remuneration, and it changed in 2026: at least one director must now receive a gross annual remuneration of at least €50,000 (up from €45,000 until 2025), a consequence of the so-called "Arizona" reform. That same reform caps flat-rate benefits in kind at 20% of the total remuneration package.


If the threshold isn't reached, a separate 10% levy is applied to the remuneration shortfall, and the benefit of the reduced rate is lost.

The other conditions for the reduced rate remain stable: the company must be more than 50% owned by natural persons and must not be a financial company.


On the distribution of dividends, the standard withholding tax on movable income is 30%. The VVPR-bis regime allows, under strict conditions (registered shares, holding since incorporation, a waiting period), a reduced rate to be applied — but this rate is being revised upward in 2026.


Given these developments, the trade-off between remuneration and dividends is worth validating case by case with a tax advisor.


The common mistake of French founders: confusing SRL and SARL


Many French entrepreneurs setting up in Belgium spontaneously talk about a "SARL." It's a false friend: the SARL is a French form, the SRL is its functional Belgian equivalent, but the two regimes differ on concrete points.


In Belgium, you don't talk about "IS" but about ISOC; the register isn't the RCS but the BCE and the Legal Entities Register (RPM) kept by the enterprise court; the professional body for accountants and tax advisors is the ITAA, not the French Ordre des experts-comptables.


Above all, where some French SARLs can be set up without a notary, the Belgian SRL systematically requires an authentic deed. Using the right vocabulary and the right contact from the outset avoids costly misunderstandings.


FAQ


How much capital do you need to set up an SRL in 2026?

No minimum capital has been required since the 2019 CSA. The founders must nonetheless provide the company with sufficient starting equity, justified in a financial plan handed to the notary. A plan deemed manifestly insufficient can engage their liability in the event of bankruptcy within three years.


How much does it cost to set up an SRL in Belgium? Budget around €1,500 to €2,500 (excl. VAT), excluding the capital contribution: the notarial deed (€1,000 to €1,500), publication in the Belgian Official Gazette (~€275), BCE registration (€111.50) and, where applicable, the drafting of the financial plan by a professional (€500 to €1,500).


What is the difference between a Belgian SRL and a French SARL?

The SRL is the Belgian form arising from the CSA; the SARL is French. Beyond the name, the regimes differ: corporate income tax (ISOC) in Belgium, registration with the BCE and the Legal Entities Register, the ITAA professional body, and a notarial deed always mandatory for the SRL.


What is the tax rate for an SRL in 2026?

The standard ISOC rate is 25%. Small companies benefit from a reduced rate of 20% on the first €100,000 of profit, provided in particular that a director receives a gross remuneration of at least €50,000 per year, from the 2026 assessment year.


Going further


Setting up an SRL is only one step in establishing yourself in Belgium. To place this decision within a complete process and compare it with the other jurisdictions, see our guide to starting a business in France, Belgium, Switzerland and the UAE, as well as all our resources in the Company Formation & Structuring category.


The financial plan and ISOC follow-up call for suitable accounting support: our article on the cost of an accountant in 2026 details Belgian fees. And to anticipate your audit obligations as the company grows, see our dossier on accounting audit.


Preparing to set up your SRL? A solid financial plan and well-chosen articles make all the difference. On CryviTis, find a verified accountant or tax advisor who is a member of the ITAA, specialised in setting up companies in Belgium. Find a professional →


Are you an accountant, tax advisor or notary? Join CryviTis to support founders looking for expertise on the incorporation and taxation of Belgian companies. Become a partner professional →


Sources (June 2026)


Legal framework (the SRL form)


Taxation — Corporate income tax (ISOC) 2026


Incorporation costs (verified 2026)


Formalities


The blog's content is purely informational and in no way constitutes personalised accounting, tax, legal or audit advice. CryviTis acts as a neutral technical intermediary within the meaning of Article 3 of Regulation (EU) 2022/2065 (DSA) and does not provide any regulated service. For any engagement, consult a professional registered with the competent authority in your jurisdiction.

bottom of page