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Setting up in Belgium

Four steps for a foreign game company: decide how to be present, match that presence to the incentives you want, hire, and know whom to call.

  1. Choose how to be present

    There are three routes, and many studios start with the first before committing to the others.

    • Partner or co-produce with a Belgian studio. No entity of your own is needed. Find developers, publishers and service providers in the company directory or freelancers in the marketplace. The VAF Gamefonds supports foreign-led minority co-productions with up to €125,000 of creation support, once at least 50% of the financing is secured; the Flemish or Brussels co-producer applies.
    • Open a Belgian branch of your existing company. Several schemes accept a branch or permanent agency (see step 2).
    • Incorporate a BV/SRL. Since the 2019 Companies Code it has no minimum capital, but the founders must provide adequate initial equity and file a financial plan with the notary who draws up the deed.

  2. Match your presence to the incentives

    Each scheme asks something different of the company that applies. The full conditions are on the funding and Tax Shelter pages.

    Tax Shelter (federal)
    The producer must be a Belgian company or the Belgian establishment (branch) of a foreign company, approved by the Minister of Finance (article 194ter/3 with article 227, 2° WIB 92). A foreign studio therefore works through a Belgian subsidiary or branch that leads the production; the investors are always Belgian corporate taxpayers.
    VAF Gamefonds (Flanders)
    A registered office or permanent agency in the Flemish or Brussels-Capital Region at the time of payment. For a foreign-led minority co-production, the Flemish or Brussels co-producer applies.
    Wallimage Gaming (Wallonia)
    EU/EEA studios may apply, but before the first payment they need a Walloon subsidiary, branch or permanent agency with at least one full-time employee, or a Walloon co-signatory. The file is in French.
    screen.brussels (Brussels)
    A commercial company with operational offices in Belgium for at least one year, and at least €75,000 of eligible spend in the Brussels-Capital Region.

  3. Hire your team

    Expat tax regime. Since 1 January 2025 employees recruited from abroad can receive a tax-free allowance of 35% of their gross pay, from a salary of €70,000; inbound researchers have no salary threshold. They must not have lived in Belgium or within 150 km of its border, nor had Belgian taxable income, in the 60 months before.

    Staff from outside the EU need a Single Permit, handled by each Region with its own salary thresholds. Check the current figures with the Region where the job is based.

    R&D staff.Employers can keep up to 80% of the wage withholding tax for qualifying researchers, but only on genuine R&D projects notified to BELSPO first — routine content work does not count. Check eligibility with an adviser.

    Talent.Howest Digital Arts & Entertainment (DAE) in Kortrijk ranked 8th in The Rookies' 2025 Game Design & Development list and has topped it several times; LUCA also teaches games. Post openings for free on the job board, browse internships or hire freelancers in the marketplace.

  4. Whom to contact

    • Investment agencies: AWEX — Invest in Wallonia, hub.brusselsfor Brussels, and Flanders Investment & Trade for Flanders.
    • Trade associations: FLEGA (Flanders), WALGA (Wallonia) and games.brussels, together known as BelgianGames.
    • Flanders Game Hub: HANGAR K, FLEGA and Howest DAE Studios, running the SPARK and IGNITE programmes for young studios.
    • Tax Shelter questions: the SPF Finance Tax Shelter cell, [email protected].
    • Industry mentors: ask an experienced Belgian professional through the mentor network.

Frequently asked questions

Does a foreign studio need a Belgian company to use the Tax Shelter?

Yes. Article 194ter/3 with article 227, 2° of the income tax code requires the producer to be a Belgian company or the Belgian establishment (branch) of a foreign company, approved by the Minister of Finance. A foreign studio therefore works through a Belgian subsidiary or branch, and the investors are always Belgian corporate taxpayers. Questions go to the SPF Finance Tax Shelter cell ([email protected]).

Is there a minimum share capital for a Belgian company?

No. Since the 2019 Companies Code the BV/SRL has no minimum capital. Founders must provide adequate initial equity and file a financial plan with the notary, and can be held liable if the company fails soon after with plainly insufficient capital.

Can I hire staff from outside the EU?

Yes, through the Single Permit, which combines work and residence and is handled by each Region. Salary thresholds differ between Flanders, Brussels and Wallonia and change every year, so check them with the competent Region before making an offer.

Sources

Last checked: November 2026. This page is a guide, not tax or legal advice; conditions change, so confirm them with the body that runs each scheme before relying on them.