Legal forms of companies in Belgium
SRL, SA, SC, ASBL... Discover the main Belgian legal forms, their characteristics and how to identify them through the BCE.
In brief
In Belgium, the 2019 Code of Companies and Associations (CCA) streamlined legal forms: the SRL (formerly SPRL) is the default for the vast majority of SMEs, the SA is suited to projects requiring fundraising, and the ASBL remains reserved for non-profit activities. Every registered company is assigned a legal form code in the BCE/KBO, accessible via the Company Belgium API.
Legal forms in Belgium
The Code of Companies and Associations (CSA), which came into force in 2019, simplified Belgian legal forms.
Commercial companies
SRL - Private Limited Company
- Formerly: SPRL
- Minimum capital: no legal minimum
- Partners: 1 or more
- Use: SMEs, startups, liberal professions
SA - Public Limited Company
- Minimum capital: €61,500
- Partners: 1 or more
- Use: large companies, listed companies
SC - Cooperative Company
- Minimum capital: no minimum
- Partners: minimum 3
Associations
ASBL - Non-Profit Association
- Purpose: non-profit
- Members: minimum 2
To make the right choice, read our detailed comparison SRL, SA, SC, ASBL with a worked fiscal example. If you are starting your entrepreneurial journey, our complete guide to starting a business in Belgium 2026 guides you step by step. The legal form is also linked to your BCE/KBO obligations and declared NACE codes. For entrepreneurs wishing to operate across the EU, read our article on cross-border business from Belgium.
Conclusion
The legal form is key information accessible via our API for every company in the BCE/KBO register.
Frequently asked questions
What are the main legal forms of companies in Belgium in 2026 ?
Since the 2019 Code of Companies and Associations (CCA), the main forms are: the SRL (Limited Liability Company, formerly SPRL), the SA (Public Limited Company), the SC (Cooperative Society), the ASBL (Non-profit Association), and the self-employed sole trader. The SRL represents around 500,000 Belgian companies and is the default choice for SMEs.
What is the difference between an SRL and an SA in Belgium ?
The SRL imposes no legal minimum capital (but requires a solid financial plan), suits SMEs, and restricts share transfers. The SA requires starting capital of 61,500 euros fully paid up, facilitates share transfers, and is suited to fundraising or large companies. Since the CCA, an SA can also be incorporated by a single shareholder.
How do you identify the legal form of a Belgian company through the BCE ?
Every company registered in the BCE/KBO is associated with a legal form code. Via the Company Belgium API, simply query the endpoint with the company's BCE number to receive the legal form in plain text (e.g., Public limited company or Limited liability company), along with other data such as address and NACE codes.
Can an ASBL carry out commercial activities in Belgium ?
Yes, an ASBL can carry out commercial or profit-generating activities, provided they are ancillary to its non-profit purpose and that profits are not distributed to members. If the commercial activity becomes principal or habitual, the ASBL may become subject to corporate income tax (ISOC) like any commercial company, according to the CCA and the Income Tax Code.
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