Maatschap / Société simple (the portal's 'ordinary limited partnership') GaRBelgium
What it takes to form, own and run a limited partnership in Belgium, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Liability Limited Limited Limited Unlimited Mixed Unlimited
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La société est administrée par un ou plusieurs gérants, associés ou non, ayant la qualité de mandataires
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Minimum capital sufficient start-up capital €61,500 sufficient start-up capital No No No
The registry’s and the law’s own pages do not mention it.
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Oui, si votre entreprise : est une société (personne morale) sur le plan juridique, en vertu du droit belge ou étranger ;
Form it
Who registers it
Not in our records Registry, Formed without visiting, Formed online: none of these is in our records for the GaR.
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1
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La société est administrée par un ou plusieurs gérants, associés ou non, ayant la qualité de mandataires
- Shareholders
- Does not apply
- Members
- At least 2
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Number of founders 1 1 3 2 2 2
- A local company secretary
- Does not apply
- A local registered agent
- Does not apply
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the GaR.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the GaR are in our records.
What is public
Not in our records What the register shows the public is not in our records for the GaR.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Corporate income tax applies to an enterprise that is a company with legal personality (FPS Finance); the portal says the ordinary limited partnership has no legal personality, so the corporate tax page does not reach it. The pages read do not state how the partners are taxed.
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Oui, si votre entreprise : est une société (personne morale) sur le plan juridique, en vertu du droit belge ou étranger ;
- CFC rules in Belgium
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the GaR.
Every business in Belgium
VAT
- Standard rate
- 21%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 12% Intermediate rate (return grid R02); the page does not list the goods and services
- 6% Reduced rate (return grid R01); the page does not list the goods and services
- 0% Zero rate (grid R00), which the page says applies exceptionally to certain goods and services
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Taux intermédiaire : 12 % (R02) Taux réduit : 6 % (R01)
- Registration threshold
- No threshold: from the first taxable supply
taxable supplies
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Introduisez votre demande d’identification à la TVA minimum deux jours après l’inscription de votre entreprise dans la BCE, mais avant de débuter votre activité économique.
- Voluntary registration
- No
Registration follows from being a taxable person: the VAT identification must be applied for before the activity starts. A business whose annual turnover does not exceed EUR 25,000 (excluding VAT) may instead opt into the small-business franchise scheme (régime de la franchise de taxe), but it stays a taxable person with a VAT identification number and does not charge or deduct VAT.
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Vous pouvez prétendre au régime de la franchise de taxe si le chiffre d’affaires annuel de votre entreprise ne dépasse pas 25.000 euros (hors TVA). Peu importe la forme juridique de votre entreprise (personne physique, société, etc.).
- A foreign company
- See the note
The authority says foreign businesses (domicile or seat abroad, no permanent establishment in Belgium) must also register for VAT if they carry out operations for which they themselves owe Belgian VAT. A non-established taxable person applies directly to the Centre PME Matières spécifiques. The pages read state no turnover threshold for foreign businesses and no fiscal-representative rule.
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qui ne disposent pas d’un établissement stable en Belgique) doivent aussi s’enregistrer à des fins de TVA si elles effectuent des opérations pour lesquelles elles doivent elles-mêmes satisfaire à la TVA en Belgique
- Returns filed
- Monthly
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Le dépôt des déclarations de TVA mensuelles est la règle.
- Tax authority
- Registration page read 2026-10-23
Payment and banking services
7 services name Belgium on their own list: Paysera, Airwallex, Stripe, Revolut, N26, bunq, Qonto. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Maatschap / Société simple (the portal's 'ordinary limited partnership') (GaR)
- ISO 20275 code
- KM6OSecondary GLEIF, Entity Legal Forms code list