Freelancing in Belgium: What You Need to Know

13 February، 2025

0 425 5 minutes read

Belgium, with its central location in Europe, multilingual workforce, and robust economy, is an attractive destination for freelancers from around the world. Whether you’re a digital nomad, consultant, artist, or entrepreneur, freelancing in Belgium offers numerous opportunities—but it also comes with specific legal, tax, and administrative requirements that you need to understand before diving in. In this guide, we’ll walk you through everything you need to know about freelancing in Belgium, including registration processes, taxation, social security, and tips for success.

1. Types of Freelancers in Belgium

In Belgium, freelancers are categorized into two main groups:

Self-Employed Workers (Independent Professionals) :
- These individuals provide services under their own name and are responsible for managing their business operations.
- Examples include consultants, graphic designers, writers, IT specialists, and artists.
Liberal Professions :
- This category includes professionals who require specific qualifications or certifications, such as doctors, lawyers, architects, accountants, and engineers.
- Liberal professionals often have stricter regulations and must belong to professional associations.

Understanding which category applies to your work is essential because it determines how you register and what obligations you’ll face.

2. Registering as a Freelancer

To legally operate as a freelancer in Belgium, you must register with the appropriate authorities. Here’s a step-by-step overview of the process:

Step 1: Choose Your Business Structure

Most freelancers opt for sole proprietorship (working under their own name), but you can also establish a company if needed.
Sole proprietorships are simpler and more cost-effective, while companies offer liability protection and potential tax benefits.

Step 2: Register with the Crossroads Bank for Enterprises (CBE)

The CBE is the central database where all businesses in Belgium are registered.
You’ll need to provide details about your activity, including your profession, address, and VAT number (if applicable).

Step 3: Obtain a Professional Card (If Required)

Certain professions, particularly liberal ones, require a professional card issued by a regulatory body.
For example, lawyers must register with the Belgian Bar Association, and architects need approval from the Order of Architects.

Step 4: Enroll in Social Security

Freelancers in Belgium are required to contribute to social security, which covers healthcare, pensions, and unemployment insurance.
Contributions vary based on income and profession but typically range from 20% to 30% of earnings.

Step 5: Register for Taxes

Freelancers must file annual tax returns and pay income taxes on their profits.
Additionally, if your turnover exceeds €25,000 annually, you’ll need to charge VAT (BTW/TVA) on your invoices.

3. Taxation for Freelancers

Belgian taxation can be complex, so it’s crucial to stay informed and possibly consult a tax advisor.

Income Tax

Freelancers are taxed on their net profit (revenue minus expenses).
Income tax rates are progressive, ranging from 25% to 50%, depending on your earnings.

VAT (Value Added Tax)

If your annual revenue exceeds €25,000, you must register for VAT and charge 21% on most goods and services.
Some sectors, like hospitality and cultural activities, qualify for reduced rates of 12% or 6%.

Deductions

Freelancers can deduct business-related expenses, such as office supplies, travel costs, equipment, and home office expenses.
Keeping detailed records and receipts is essential for maximizing deductions.

4. Social Security Contributions

Social security is mandatory for freelancers in Belgium and provides access to healthcare, pensions, and other benefits. However, contributions can be significant, especially during the early stages of your career.

Starting Advantage : New freelancers may benefit from reduced social security contributions during their first two years of activity (the “starter status”). During this period, contributions are capped at a lower rate, making it easier to launch your business.
Healthcare Coverage : As a freelancer, you’ll have access to Belgium’s excellent public healthcare system, which includes doctor visits, hospital stays, and prescription medications.
Unemployment Insurance : Freelancers can opt into voluntary unemployment insurance schemes, providing financial support during periods of low income or job loss.

5. Banking and Financial Management

Managing finances effectively is critical for freelancers. Here are some key considerations:

Opening a Business Bank Account : While not mandatory for sole proprietors, having a separate bank account for your freelance activities helps track income and expenses.
Invoicing Clients : Ensure your invoices comply with Belgian regulations, including your VAT number (if applicable), payment terms, and clear descriptions of services rendered.
Currency Exchange : If you work with international clients, consider using platforms like Wise or Revolut to minimize currency conversion fees.

6. Networking and Finding Clients

Building a strong network is vital for freelancers in Belgium. Here’s how to get started:

Join Freelance Platforms : Websites like Upwork, Fiverr, and local Belgian platforms can help you find clients quickly.
Attend Events and Meetups : Brussels, Antwerp, and Ghent host numerous networking events, coworking spaces, and industry-specific conferences.
Leverage LinkedIn : Many Belgian companies use LinkedIn to find freelancers, so optimize your profile and actively engage with potential clients.
Collaborate with Other Freelancers : Partnering with complementary professionals (e.g., a web developer teaming up with a graphic designer) can lead to new opportunities.

7. Challenges of Freelancing in Belgium

While freelancing in Belgium has many advantages, there are challenges to keep in mind:

High Administrative Burden : Navigating registration, taxes, and social security can be daunting without proper guidance.
Language Barriers : Depending on the region, language proficiency in Dutch, French, or German may be necessary to secure clients.
Competition : Belgium has a competitive freelance market, particularly in urban areas like Brussels and Antwerp.
Initial Costs : Setting up as a freelancer involves upfront expenses, including registration fees, accountant fees, and marketing efforts.

8. Tips for Success as a Freelancer in Belgium

To thrive as a freelancer in Belgium, follow these practical tips:

Hire a Trusted Accountant : A knowledgeable accountant can help you navigate taxes, social security, and compliance issues.
Plan for Slow Periods : Build savings to cover months when work is scarce, especially during your first year.
Invest in Marketing : Create a professional website, maintain active social media profiles, and showcase your portfolio to attract clients.
Stay Organized : Use tools like accounting software (e.g., QuickBooks, Xero) and project management apps (e.g., Trello, Asana) to streamline your workflow.
Learn Local Languages : Even basic knowledge of Dutch, French, or German can open doors to more clients and better communication.
Take Advantage of EU Opportunities : As part of the European Union, Belgium offers access to a vast pool of clients across member states.

9. Resources for Freelancers in Belgium

Here are some useful resources to support your freelance journey:

SPF Economie : The Federal Public Service Economy provides information on starting and running a business in Belgium.
INASTI/RSZ : The National Institute for Social Security handles freelancer contributions and benefits.
Coworking Spaces : Popular options include Betacowork (Brussels), Co.Station (Antwerp), and The Living Lab (Ghent).
Freelancer Associations : Join organizations like UNIZO (Flemish) or UCM (French-speaking) for advocacy and networking opportunities.