Commanditaire vennootschap (Comm.V) / Société en commandite SCommBelgium
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
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De administratieve kosten via het ondernemingsloket bedragen € 111,50 per vestigingseenheid voor de schrapping van uw eenmanszaak en € 111,50 per vestigingseenheid voor de inschrijving van uw vennootschap.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
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
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- No
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small businesses whose partners have unlimited liability: general partnerships, ordinary limited partnerships
- Audit for a small company
- Not required
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le présent chapitre n'est pas applicable: 1° aux sociétés en nom collectif, aux sociétés en commandite et aux groupements européen d'intérêt économique dont tous les associés à responsabilité illimitée sont des personnes physiques; 2° aux petites sociétés visées à l'article 1:24, non cotées
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- File the deed of incorporation with the business court clerk
- 30 days after incorporation
With Clerk's office of the business court
The page counts 30 days from signing of the deed.
- Annual accounts with the Central Balance Sheet Office
- Not required for this type
With National Bank of Belgium
The Bank lists small partnerships whose partners have unlimited liability as not required to file; large ones with a legal-person partner must.
What is public
- Directors
- Public
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Sont publiés pour les sociétés: 1° les extraits, déclarations et documents visés à l'article 2:8, § 1er, 2°, 5°, 6°, 7°, 8° et 10°, a), et § 3
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 25%
Corporate income tax applies to a company with legal personality, at 25% (FPS Finance); the portal's table gives the SNC and the SComm legal personality.
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Legal personality Yes Yes Yes Yes Yes No
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Belgium
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution before a notary (published in the Belgian Official Gazette), then liquidation, then a notarial deed closing the liquidation; the business court clerk records both in the CBE, and the registration is then deleted at an accredited business counter.
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avant de demander la radiation de votre société, vous devez d’abord suivre trois phases successives : dissolution, liquidation et clôture de la liquidation.
- Statutory fee
- EUR 111.5
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Vous devez ensuite faire radier l'inscription auprès d'un guichet d’entreprises agréé (111,50 € par unité d'établissement, tarif 2026).
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
- Commanditaire vennootschap (Comm.V) / Société en commandite (SComm)
- ISO 20275 code
- MQH3Secondary GLEIF, Entity Legal Forms code list