Three levels of implementation :

Representative office
Light structure without legal existence, which doesn’t allow the billing. A simple address postal can be enough (Consult our domiciliation services). No formality of creation and tax representation in VAT is possible. Belgian staff recruiting via a local secretariat.

Branch
A branch doesn’t have a legal entity but it is approved in Belgium in the same way of a company. It gets a VAT Belgian number in order to bill; taxes obligations, accounting, socials are approximately the same as a Belgian company.  Recently the administration requires a physical office to set the head office of the Belgian entity. (Consult our services for office location and to open a branch)

Filiale Subsidiary
It represents as a SPRL or SA legal form. It's a company with Belgian legal form, a physique office is compulsory for the domiciliation of the registered office. The can be appointed tocarry out every steps CFCIB of subsidiary creation.

To get more details, download the CFCIB study (pdf).