Becoming self-employed in Belgium: from A to Z
The captain of your own ship, charting a course through an ocean of possibilities. No bosses at the helm, no rigid framework to follow. Completely free to set your own direction. Sounds like an exciting adventure, doesn't it? In Belgium, becoming self-employed is a path full of challenges, but also full of opportunities to prove yourself and turn your passion into a thriving business.
In this article, we reveal everything you need to know to take that step towards independence and make your entrepreneurial dream a reality. From the initial steps like registering your sole proprietorship to navigating the administrative hurdles. We'll ensure you're well-prepared. Ready to dive into this wonderful world? Let’s go!
For the quick deciders:
Woohoo, freedom! That's likely the first word that comes to mind when you think about starting your own business. Life as a self-employed person indeed offers unparalleled freedom and flexibility. When you start a business, you have the opportunity to bring your own vision and ideas to life. You determine your own working hours and choose your own clients and projects. In short: you make all the decisions! This autonomy can, of course, be very rewarding, especially if you are passionate about what you do.
However, the life of a ‘small business owner’ isn't always a bed of roses. Being your own boss means that the success of your venture depends entirely on your own effort and perseverance. Often, this means putting in long hours (especially at the start!) and constantly searching for new clients, assignments, and opportunities to grow your business. Financial uncertainty is therefore a reality that many entrepreneurs face when starting out.
Oh yes, you've probably heard it before: there's really a lot of administration involved in running a business. Think about obtaining and managing permits, keeping your accounts, drawing up quotes and invoices, and arranging your taxes and social contributions. Quite an adjustment compared to the carefree life of an employee. Fortunately, there are tools and professionals who can help you with this!
Can I just become self-employed?
The short answer? Yes, of course! The long answer? Well, it's not quite that simple… This is because there are certain conditions you need to meet before you can become self-employed in Belgium. Although these are usually not a real obstacle, we'll outline them briefly for you below.
Personal conditions
To start with, there are some personal conditions.
This is how you should:
- To be legally competent. This condition also applies when, for example, you wish to become a partner in an existing company.
- Being of legal age (18 years or older)
- Possess all your civil rights. In the event of a criminal conviction, you cannot undertake self-employed activity during your sentence.
Diplomas and licences
In addition to the general obligations applicable to all self-employed individuals, there are finally specific formalities for certain categories of self-employed individuals. We are referring here, among other things, to certain entrepreneurial skills or conditions for practising or using the title of a liberal profession or a service-based intellectual profession. Finally, for your activity, you may need certain permits or authorisations.
What do you need to become self-employed?
Apart from a good idea, a healthy dose of patience and a lot of perseverance, you mean? Well… a lot depends on the legal structure you opt for! In this article, let's zoom in on the most flexible, accessible legal structure for budding entrepreneurs: the sole proprietorship.
Company number
For a sole proprietorship, you must first apply for a company number from the Crossroads Bank for Enterprises (KBO). Your company number is a unique identification number that you will need for all further administrative and fiscal obligations.
By the way, number
Next, you need to activate your company's VAT number. As a self-employed person, you must in principle charge VAT on your invoices. Are you already sending invoices before you have received a VAT number? If so, temporarily state ‘VAT number pending’ on your invoice.
National Insurance fund
In addition, there are several legal and administrative obligations that you must fulfil. For instance, you must register with a social insurance fund and... yes, you have to pay social contributions every quarter. Annoying, those social contributions? Yes, but essential for your social security! They entitle you to family benefits, a state pension, reimbursement of medical costs, and benefits in case of incapacity for work. As a self-employed person with a secondary activity, you also remain protected through your status as an employee. By paying your social contributions as a self-employed person with a secondary activity, you thus help to protect fellow self-employed individuals. How very solidary!
Business plan
Finally, it's important to prepare thoroughly for the financial aspects of becoming self-employed. To start, consider creating a realistic business plan. A well-substantiated financial plan will help you set clear goals and give you a better insight into the viability of your business. You might also need start-up capital for your venture. Lastly, it's best to also pay attention to managing your bookkeeping and taxes. A good accountant is truly worth their weight in gold, believe us on this one!
What are the costs of becoming self-employed?
Sole trader costs
The costs for setting up a sole proprietorship are limited. From as little as 200 euros, an accredited business service can arrange everything for you. Typically, the costs look something like this:
Registration in the Crossroads Bank for Enterprises: €111.50.
VAT number activation: 72.60 euro.
There is usually no charge for joining a health insurance fund.
In addition, there are other costs, such as those for your professional current account and your affiliation with a social insurance fund. Finally, it may be useful for your activity to take out certain insurance policies. For this, it is best to consult an insurance agent!
Company costs
If you intend to set up a company in the long run, you will incur some additional costs. For example, when setting up a private limited company (such as an NV or BV), you are obliged to go through a notary. In addition, there are also costs associated with the publication of the deed of incorporation in the Belgian Official Gazette.
The costs you incur in this case will naturally vary per legal structure and depend on the associated administrative formalities (such as the UBO and shares register, etc.) and the extent to which you carry out certain tasks yourself. Your social insurance fund will help you get started with this!
What professions can you do as a self-employed person?
All professions! As a self-employed individual, you have complete freedom to choose your own path and work in diverse professions. Think about creative professions such as graphic designer, photographer or copywriter. You can also offer services, such as an accountant, consultant or marketer. Technical tradespeople, such as plumbers and electricians, can of course also work as self-employed individuals. In addition, there are numerous opportunities in the healthcare sector, for example as a physiotherapist or coach.
For some professions in Belgium, it is even legally required to work as a self-employed person, for example, lawyers. In short, the options are endless and in principle, there are no professions that you are not allowed to practice as a self-employed person.
What is the maximum you can earn as a self-employed person without paying tax?
Income tax
Before you start counting your chickens: in Belgium, your full income as a self-employed person is in principle taxed. When calculating your taxes, various factors are taken into account, such as your personal situation, your family circumstances, and any other income. Anyone subject to income tax is also entitled to a tax-free allowance. This means that a portion of your taxable income is exempted. The tax-free allowance for 2024 amounts to €10,570. If you remain below this amount, you will, in practice, pay no taxes.
Social contributions
In addition to taxes, you also pay social contributions quarterly. These are calculated based on:
Your annual net taxable professional income. By increasing or decreasing your professional expenses, you can influence your social security contributions. Make sure to ask for help from a bookkeeper or certified accountant, who can advise you on the most financially advantageous strategy.
Your statute (self-employed as a main occupation or a secondary occupation). If you are self-employed as a secondary occupation, you pay 20.51% in social security contributions if your net taxable income is at least €1,865.45. If your income is below this amount, you do not have to pay anything! For self-employed
Tax-free part-time earnings
The government has introduced several tax-friendly schemes for non-employees, such as flexi-jobs, association work, or activities carried out via an approved platform.
Although the modalities of these preferential schemes differ, they have one thing in common: when you meet the conditions, you pay little tax. Definitely worth looking into further with your accountant!
Ready to get started?
Register your account today!
Ready to get started?
Register your account today!
How many days of leave can you take as self-employed?
Holidays
As a self-employed person, you decide how many days of leave you take. Sounds fantastic, doesn't it? Of course, every coin has two sides. This is because there are no legal regulations that offer you (financial) protection during your holiday period, as is the case for employees. During your leave as a self-employed person, you will therefore have no income. A hefty blow to your own finances...
As a small business owner, you often can't rely on a team of colleagues to take over your tasks. You therefore have to assess for yourself how many days you can afford to be away without damaging your business's income or clients. But once the time finally comes: above all, don't forget to enjoy it to the fullest!
Do you get holiday pay as a self-employed person?
Unfortunately, as a self-employed person, you do not receive holiday pay.
Do you receive a disability benefit as a self-employed person?
As a self-employed person who is unable to work, you may be eligible for an incapacity benefit. However, you must meet certain conditions for this.
to be affiliated with a health insurance fund;
to have gone through a waiting period of 6 months;
have paid your social contributions neatly (or benefit from an exemption);
have your doctor complete and sign the certificate of incapacity for work;
present your sick note to your health insurance fund within 7 days.
You will be reimbursed if the period of incapacity for work lasts longer than 7 days. Your health insurance will then grant you a daily allowance, which can vary between 45 and 80 euros depending on your personal situation.
A hassle-free incorporation via Bizantium
An new company in 3 steps
Bizantium gathers all information in an intuitive flow, generates the necessary documents, including the financial plan, and keeps all parties informed with real-time updates. Once the file is complete, the incorporation is completed at the notary with a digital power of attorney.
- Collecting data
- Generate financial plan
- Incorporation by notary
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Ready to get started?
Register your account today!
Ready to get started?
Register your account today!
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