Guides
Accounting and tax guides
Practical, sourced guides to Belgian accounting and tax on Belgium.
How many accountants are there in Belgium? The 2026 panorama in figures and maps
Belgium has 11,250 active accounting and tax firms, one per 1,055 inhabitants. Their spread mirrors the population at regional level but varies from 1 to 3.4 between Walloon Brabant and the province of Luxembourg, and from 0 to 28 firms per 10,000 inhabitants between municipalities. Density, age, size, the Big Four, financial health and ITAA figures: the full panorama of the profession, sourced and mapped.
Indépendant complémentaire en Belgique : obligations, cotisations et faut-il un comptable ?
Un indépendant à titre complémentaire exerce une activité indépendante à côté d'un emploi salarié ou d'un revenu de remplacement. Il doit s'inscrire à la BCE, s'affilier à une caisse d'assurances sociales et tenir une comptabilité, mais ne paie aucune cotisation sociale sous 1 922,16 € de revenu net annuel et peut opter pour la franchise de TVA jusqu'à 25 000 € de chiffre d'affaires. Un comptable n'est pas obligatoire ; il devient utile avec la TVA, des frais importants ou des revenus proches des seuils.
How to start a business in Belgium in 2026: the steps in the right order
Starting a business in Belgium comes down to eight steps: choosing between a sole proprietorship and a company, drafting the financial plan, opening the bank account, going to the notary (companies only), registering with the CBE through a business counter, activating VAT, joining a social insurance fund, and then sorting out health insurance, the UBO register and insurance cover. As a sole proprietor, the whole process costs around €200 and fits in a week. For an SRL/BV, budget €1,600 to €3,900 excluding contributions and two to four weeks.
How do you change accountant in Belgium?
You can change accountant at any time: no law ties you to a firm, only your engagement letter sets any notice period. In practice, the new firm contacts the previous one to arrange the handover, and the transfer of documents is formalised with an inventory dated and signed by both parties. The best moment remains just after the annual accounts have been filed.
What does an accountant cost in Belgium in 2026?
There is no official scale in Belgium: accounting fees are freely set and written into the engagement letter. The ranges observed in 2026 run from roughly 40 to 250 € a month for a self-employed person, and from 2 000 to 5 500 € a year for a small company, depending on the volume of documents and the services included. What drives the bill is not the professional's title but the exact scope of the engagement.
Accountant, tax accountant or accounting firm: what is the difference in Belgium?
Accountant and tax accountant are professional titles protected by law, governed by the ITAA since 30 September 2020. « Fiduciaire », the common Belgian word for an accounting firm, is not a title: it names a business that employs one or the other of these professionals. The practical difference between the titles concerns the assignments the law reserves for certified professionals, not the quality of routine accounting work.
Looking for an accountant?
The guides link to our independent directory of chartered accountants, tax accountants and accounting firms in Belgium.