| Form |
Number of partners/shareholders |
Minimum and/or maximum capital |
Liability |
Registration fee |
Release of financial documents |
|
The BV (Belosten Venoostschap met beperkteaansprakelijkhei) is a Private Limited Company.
|
Minimum 2 . It can be constituted of several legal entities or individuals, and 1 shareholder for a BV proprietorship
|
Minimum capital: 18,000 €. Up to 20% must be subscribed.
|
Liability of each partner is limited to the amount of capital contributed.
|
About 13% of the capital amount.
|
No
|
|
The NV (Naamloze Vennootschap) is a Public Limited Company.
|
No minimum.
|
45,000 € at least. 20% should represent the subscribed amount and 25% the amount released at the incorporation
|
Liability is limited to the amount of capital contributed.
|
They include 1% of contribution duties, the notification fees in the Official Journal and notary fees.
|
No
|
|
The VOF (Vennootschap Onder Firma) is a general partnership.
|
Minimum 2 partners.
|
No minimum capital.
|
Partners' liability is joint and several.
|
They include 1% of contribution duties, the notification fees in the Official Journal and notary fees.
|
No
|
|
CV (CommanditaireVernootschap) is a limited partnership.
|
Minimum 2 partners. 2 types
of partners: active partners and sleeping partners.
|
No minimum capital.
|
Active partners have an unlimited liability, notably corporate management. Sleeping partners have a liability limited to the amount contributed.
|
They include 1% of contribution duties, the notifiation fees in the Official Journal and notary fees.
|
No
|
|
Bijkantoor is a branch.
|
No legal entity, it depends on the status of the parent company.
|
No capital is required, if the branch is registered with the Trade Register .
|
The parent company is liable for actions carried out by the branch except for management which is limited, joint and several.
|
Registration fees are low.
|
No
|
