Residence in Belgium: building a European base through the self-employed professional card

Belgium offers no residence permit for a passive investment, property purchase or bank deposit. The route used by most non-EU business owners is the professional card, a federal concept administered by the regions: Brussels Economy and Employment, the Flemish and Walloon administrations and the German-speaking Community. The authority examines whether the applicant has a right to reside, meets management-knowledge and professional rules, and whether the project is economically useful to the region, looking at job creation, productive investment, links with Belgian companies, new markets and innovative or specialised activity. A favourable decision supports a long-stay (type D) visa, after which the applicant registers with the commune and receives a residence card. In Brussels the card lasts up to five years, with a first card usually issued on a two-year probationary basis.

Residence carries real obligations. The holder must live in Belgium, register at the commune where they reside, keep the business active within the activities listed on the card and renew both the card and the residence permit on time. Persons who will not work may seek a long-stay visa under Article 9 of the Immigration Act on the basis of sufficient means, but this is discretionary and decided case by case. Executives and specialists usually rely on the single permit or EU Blue Card through an employer, which can be combined with the special tax regime for inbound taxpayers.

Belgian residents are taxed on worldwide income at progressive rates, residence being determined by the home or the seat of wealth, and there is no non-domiciled or lump-sum regime. Two recent reforms matter to new arrivals. The Law of 18 December 2025 raised the tax-free expatriate allowance from 30% to 35% of gross pay, lowered the salary threshold for inbound taxpayers from EUR 75,000 to EUR 70,000 and removed the EUR 90,000 annual cap, with effect from 1 January 2025. In addition, Parliament approved on 3 April 2026 a capital gains tax on financial assets, generally 10% on gains realised from 1 January 2026, with an annual exemption of EUR 10,000 and separate rules for substantial shareholdings of at least 20%. Gift and inheritance taxes are regional, which makes succession planning an early priority.

Spouses or registered partners and minor children can join the main resident through family reunification. A law in force since 18 July 2025 raised the sponsor's income requirement to 110% of the guaranteed average minimum monthly income, plus 10% for each additional family member, and raised the minimum age for partners to 21. After five years of legal and uninterrupted residence a holder may apply for EU long-term resident status. Belgian nationality can be obtained by declaration after five years of legal residence, subject to knowledge of one national language at A2 level and proof of social integration and economic participation; the registration fee rose from EUR 150 to EUR 1,000 in 2025 and is now indexed, and the government has announced a stricter nationality exam with a B1 language level. Belgium permits dual nationality.