Social Law in Belgium
As for a branch in Belgium, there are various possibilities available. Fundamentally, you may decide whether you want to found a lawfully independent company in accordance with Belgian Law (a branch/filiale/filiaal) or an independent branch office (succursale/ bijkantoor). Besides, there opens a possibility to open purely information bureau in accordance with Belgian Law that does not have allowances of any kind and is in service to provide information, advertising, etc. only.
Belgian legislation is not aware of differences among capital and single-person corporations with all the tax and lawful consequences. That is why all the corporations yield to Belgian income tax on legal entity
In the following text the most important or the most interesting tax possibilities are described that is necessary to build up in Belgium these days. Apart from this, there are, of course, some more other forms of corporations that can be taken into consideration.
Services of FOREIGN BUSINESS AUSTRIA (AWO)