Starting a Luxembourg company while living in Belgium
Published on 10 October 2026 · Updated on 10 October 2026
In short
A Belgian resident can set up a Luxembourg company and run it from Belgium for the legal side. They provide a Belgian criminal record extract and a notarised non-bankruptcy declaration. Keeping a mandate in a Belgian company alongside the Luxembourg one changes the social security position and must be analysed.
Five notions to keep apart
- Shareholder
- holding shares does not require you to live or work in Luxembourg; above 25%, you are declared to the RBE.
- Manager
- running the company means, for the business permit, effective management and not a front mandate.
- Working in Luxembourg
- the place where the activity is carried out in principle determines the country of social security.
- Physical presence
- a permitted activity requires fixed premises in Luxembourg; a registered address is not enough.
- Tax residence
- living in Belgium in principle leaves you a Belgian tax resident, even if your company is Luxembourgish.
Activity concentrated in Luxembourg or Belgian mandate kept
| All in Luxembourg | Mandate or activity in Belgium | |
|---|---|---|
| Social security | Luxembourg, through the CCSS | A single country designated by Regulation (EC) No 883/2004, depending on how activities are split |
| Status in Luxembourg | Self-employed if you are a manager holding more than 25% of the shares | Same, subject to the country of insurance retained |
| Health insurance | Registration with your Belgian mutual insurer using form S1 | Depends on the competent country |
| Step to plan | CCSS affiliation as soon as the permit is granted | Request to determine the applicable legislation before starting |
The path for a Belgian resident
- 1
List your mandates
List your roles in Belgium: director, SRL manager, self-employed activity. This is the basis of the social and tax analysis.
You and your adviser - 2
Belgian documents
Criminal record extract issued by your municipality or online, for each country of residence over the last 10 years. A document in Dutch may need to be translated.
You - 3
Notarised non-bankruptcy declaration
Required for a non-resident manager, from EUR 200 excl. VAT. It can be made in French, German, English or Luxembourgish.
Notary - 4
Premises and permit
Office in Luxembourg, then application for the business permit on MyGuichet.lu.
Landlord, Ministry of the Economy - 5
Formation and registers
Articles, capital, bank account, RCS and RBE within the month.
Lawyer, notary, bank, LBR
What is specific to Belgian residents
- Holding through a Belgian company: if your shares sit in a Belgian SRL or SA, the Luxembourg RBE looks through to you as an individual. The bank will ask for the Belgian company’s documents.
- Manager’s remuneration: the Belgium-Luxembourg tax treaty sets specific rules for company directors, separate from those for employees.
- Teleworking: for employees, a threshold of 34 days a year of work outside Luxembourg has applied since the agreement between the two countries. It does not address a manager’s situation.
- Foreign accounts: a Belgian resident reports personal accounts abroad in their tax return and to the National Bank’s Central Contact Point.
Limits of our role
We do not give personal tax or social security advice. Combining a Belgian mandate with a Luxembourg managership should be confirmed by a tax adviser and, for social security, with the competent bodies.
Next step
Set up your company from Belgium
We check the permit needed, prepare the file and coordinate notary, bank and registers.
Frequently asked questions
I am a director of a Belgian company: is that a problem?
No, but it is decisive. In Belgium, a director’s mandate in principle falls under the self-employed status. Combined with a managership in Luxembourg, the country of social security must be determined under Regulation (EC) No 883/2004. Do this before starting to avoid paying contributions twice.
Can my Belgian holding company be a shareholder of the Luxembourg company?
Yes, except for a SARL-S, which is reserved for individuals. For a SARL or an SA, the bank and the notary will ask for the Belgian company’s articles, register extract and list of beneficial owners.
Do my Belgian documents need translating?
Documents in French or German are in principle understood by the Luxembourg administration. A document in Dutch may need a translation. Check the exact list with us before ordering the documents.
Do I have to open an office in Luxembourg?
Yes if the activity requires a business permit: fixed premises are needed. For a holding company that only holds participations, a registered address at a law firm may be enough.