Belgium has developed particularly advantageous tax regimes for specific business entities and foreign executives. These measures are detailed in the "Tax incentives" section.

The main taxes applicable in Belgium are:
1. direct taxes (personal income tax and corporate tax)
2. indirect taxes (VAT and registration duties)
3. other taxes (inheritance tax, environmental tax, community taxes) 


» Direct taxes

An investor considering starting activities in Belgium can either create a company, open a branch office or set up as a self-employed person. The choice between these different forms can have significant legal consequences. The optimal choice depends on a number of economic and other factors. In principle the final decision will also be influenced by tax considerations.

The tax rates for companies and individuals are different. The highest tax rate for individuals is 50%. If a company, rather than an individual, makes significant profits, taxes are lower.

• Personal income tax 
  Resident individuals are subject to individual income tax on their worldwide income which, in principle, is computed by aggregating all items of income such as business and employment income, real property income, income from movable property and miscellaneous income.
• Corporate income tax 
  Legally established companies and other profit-making organizations with legal personality which have their registered office, their main business center or their seat of management in Belgium are subject to Belgian corporate income tax. These companies are subject to Belgian corporate income tax on their worldwide profits. If however the Belgian company derives income from a foreign branch, this income will be exempt from tax if the branch is located in a country which has a double taxation treaty with Belgium.
  Foreign companies can be subject to corporate income tax if they are carrying out business activities in Belgium through a branch.

The standard Belgian corporate income tax rate amounts to 33,99%. A reduced progressive tax rate applies for companies which have a taxable profit not exceeding 322.500 €.

The tax return as well as other forms can be downloaded on the following site www.minfin.fgov.be.