Foreign companies which are subject to Belgian non-residents tax are required to register with a social insurance fund and to pay the company contribution.
When does the NISSE inform foreign companies of their obligations?
We inform foreign companies of the obligation to register with a social insurance fund and of the obligation to pay the contribution when we receive the information from the Federal Public Service Finances that the company has been subject to Belgian non-residents tax. As we receive this information several years late, the obligation relates to years prior to the current year.
Please note that the notion of liability does not imply that the company pays tax in Belgium but that it has an obligation to file a return.
What do I have to do to register my company?
You must contact one of the social insurance funds listed on the back of our letter and sign a declaration of registration with the social insurance fund. In the absence of a response within 30 days of sending our notice of registration, the company will be automatically registered with the social security fund of the NISSE, the National Fund.
What are the exemption possibilities?
In some cases, your company can be (temporarily) exempt from paying the company contribution.
If your company has not pursued any commercial or civil activity in Belgium for a full calendar year and if you can prove it by means of a tax certificate, it may be exempt from paying the contribution.
Please note that if your company carries out activities which are subject to VAT in Belgium, that certificate cannot be issued to you by the tax authorities.
Temporary exemption for start-up companies
A start-up company can be temporarily exempt from paying the annual company contribution during the first three years of its existence (from its setting-up in its country of origin). In order to apply for the exemption, the company must meet the following conditions:
- your company can be equated with a partnership (all companies except the public limited company and the foreign similar legal forms);
- your company is registered as a company subject to registration with the Crossroads Bank for Enterprises;
- the business manager(s) or company's director(s) and the majority of working partners who are not business managers or company's directors were not subject to the scheme for self-employed workers in Belgium for more than 12 quarters in the 40-quarter period preceding the date of incorporation of the company.
Feel free to contact us for more information on this obligation or to know which years are concerned by the company contribution.
By phone: +32 2 546 45 43