Changing Your Company's Registered Office in Belgium: Full Procedure

Moving a company's registered office is a common event in the life of a Belgian business. Whether the reasons are practical (the manager moving house, a change of domiciliation provider), strategic (image, proximity to clients) or fiscal (optimising municipal taxes), the procedure differs depending on whether the move stays within the same language region or crosses into another one. This guide details each step, the costs involved and the pitfalls to avoid.

The Legal Framework: What Changed With the CSA

The Old Rule (Before the 2019 CSA)

Before the Companies and Associations Code (CSA) came into force on 1 May 2019, the full address of the registered office had to appear in the company's articles of association. Any change of address, even within the same municipality, required:

• A decision of an extraordinary general meeting
• An amendment of the articles of association by notarial deed
• Publication in the Belgian Official Gazette (Moniteur belge)

This procedure was heavy, costly and discouraged companies from moving their registered office, even when it was necessary.

The New Rule (CSA, Since 2019)

The CSA has considerably simplified the procedure. Article 2:4 of the CSA now provides that:

• The articles of association only mention the language region of the registered office (French-speaking Region, Dutch-speaking Region, Bilingual Region of Brussels-Capital, or German-speaking Region)
• The full address is published with the CBE – Crossroads Bank for Enterprises (BCE), not in the articles of association
• The management body (manager, board of directors) can change the address of the registered office without amending the articles of association, provided it stays within the same language region
• If the move crosses into another language region, the articles of association must be amended by the extraordinary general meeting

This distinction between an intra-regional and an inter-regional move is fundamental.

Procedure 1: Moving Your Registered Office Within the Same Language Region

Who Decides?

The company's management body decides on the move. Depending on the legal form:

• SRL (private limited company): the manager(s) (article 5:73 of the CSA)
• SA (public limited company): the board of directors (article 7:93 of the CSA) or the sole director
• SC (cooperative company): the director(s) (article 6:61 of the CSA)

No general meeting is required. This is a routine management decision.

Examples of Intra-Regional Moves

• From Rue de Namur 15 to Rue des Carmes 22, both in 5000 Namur (same municipality, same region) → simplified procedure
• From Namur to Liège (two Walloon cities, same French-speaking region) → simplified procedure
• From Brussels City to Ixelles (two municipalities of the Bilingual Region of Brussels-Capital) → simplified procedure
• From Ghent to Antwerp (two Flemish cities, same Dutch-speaking region) → simplified procedure

The Detailed Steps

Step 1: Decision of the Management Body

The management body makes the decision at a formal meeting. Minutes are drawn up and kept at the registered office. The minutes must state:

• The date of the meeting
• The members present
• The decision to change the address of the registered office
• The old address and the new address
• The effective date of the change

Simplified minutes template:

"The management body of [SRL name], meeting on [date], unanimously decides to transfer the company's registered office from [old address] to [new address], with effect from [date]. This transfer does not require an amendment of the articles of association, as the registered office remains in the [French-speaking / Dutch-speaking / Bilingual Brussels-Capital / German-speaking] region."

Step 2: Amendment at the CBE via the Enterprise Counter

Within one month of the decision, you must update the registered office address with the CBE. This update is done through your accredited enterprise counter (guichet d'entreprise) (Liantis, Xerius, Acerta, UCM, Partena).

Documents to provide:

• The minutes of the management body's decision
• The full new address
• Proof of address (lease, domiciliation contract, title deed)

Cost: EUR 97.50 (2026 rate)

Step 3: Publication in the Belgian Official Gazette

The change of address must be published in the Belgian Official Gazette (Moniteur belge). Publication is done via the registry of the enterprise court or via the e-Greffe portal (www.ejustice.just.fgov.be).

Documents to file:

• The publication form (available on e-Greffe)
• The minutes of the decision
• Payment of the publication fee

Publication costs:

(2026 rates, indexed annually)

Step 4: Inform Third Parties

After the official change, inform:

• FPS Finance (SPF Finances): VAT and direct tax administration. In practice, the change at the CBE is automatically communicated to FPS Finance, but it is recommended to send a written notification to the tax office to avoid any postal issues
• Your social insurance fund (caisse d'assurances sociales) (for the self-employed)
• Your social secretariat (if you have staff)
• The NSSO (National Social Security Office, via your social secretariat)
• Your bank: update the account holder's address
• Your insurer: update your policies (operating liability, fire, motor)
• Your suppliers and clients: update the billing details
• Your notary (to update their file)
• The UBO register: the registered office address appears there and will be updated automatically via the CBE

Step 5: Update Your Business Documents

Under the Code of Economic Law (Book III, Title 2), the registered office address must appear on:

• All invoices
• The general terms and conditions of sale
• The website (legal notices)
• Contracts and quotes
• Business cards and letterhead
• The identification plate at the registered office (where applicable)

Typical Timeline

Procedure 2: Moving Your Registered Office to Another Language Region

The Four Language Regions

Belgium has four language regions (article 4 of the Constitution):

1. French-speaking Region: Wallonia (excluding German-speaking municipalities)
2. Dutch-speaking Region: Flanders
3. Bilingual Region of Brussels-Capital: the 19 Brussels municipalities
4. German-speaking Region: the German-speaking municipalities in eastern Belgium (Eupen, Sankt Vith, etc.)

Examples of Inter-Regional Moves

• From Brussels to Namur (from the Bilingual Region of Brussels-Capital to the French-speaking region) → heavy procedure
• From Antwerp to Brussels (from the Dutch-speaking region to the bilingual region) → heavy procedure
• From Liège to Ghent (from the French-speaking region to the Dutch-speaking region) → heavy procedure
• From Eupen to Liège (from the German-speaking region to the French-speaking region) → heavy procedure

Who Decides?

An inter-regional move constitutes an amendment of the articles of association (since the language region is mentioned in them). The decision therefore falls to the extraordinary general meeting of the shareholders.

Required Quorums and Majorities

Conditions vary by legal form:

SRL (article 5:100 of the CSA):

• Attendance quorum: at least half of the total shares issued
• Majority required: 75% of votes cast
• If the quorum is not reached, a second meeting may be convened without an attendance quorum (same 75% majority)

SA (article 7:153 of the CSA):

• Attendance quorum: at least half of the capital (or the total number of shares)
• Majority required: 75% of votes cast
• If the quorum is not reached, a second meeting may be convened without an attendance quorum (same 75% majority)

SC (article 6:87 of the CSA):

• Attendance quorum: at least half of the total number of shares
• Majority required: 75% of votes cast

The Detailed Steps

Step 1: Convening the Extraordinary General Meeting

The management body convenes the extraordinary general meeting within the deadlines set by the articles of association and the CSA:

• SRL: convened at least 15 days before the meeting (unless the articles state otherwise)
• SA: convened at least 30 days before the meeting (published in the Belgian Official Gazette and in two newspapers)

The agenda must explicitly mention the change of language region of the registered office.

Step 2: Holding the Extraordinary General Meeting Before a Notary

Any amendment of the articles of association of an SRL, SA or SC must be recorded in an authentic deed (notarial deed) under article 2:8, §2 of the CSA.

The notary verifies:

• The regularity of the notice convening the meeting
• The attendance quorum
• The required majority
• The decision's compliance with the CSA and the articles of association

The minutes of the meeting are drawn up by the notary.

Step 3: Publication in the Belgian Official Gazette

The notary handles publication of the amendment in the Belgian Official Gazette. The coordinated articles of association (updated version) are filed with the registry of the enterprise court of the new registered office.

Step 4: Amendment at the CBE

The enterprise counter updates the registered office address in the CBE.

Step 5: Transfer of the File to the New Registry

The company's file is transferred from the registry of the old registered office to the registry of the new one. This transfer is carried out automatically between the registries.

Step 6: Inform Third Parties

Same procedure as for an intra-regional move (see above), plus:

• Notification to the new competent VAT office
• Notification to the new direct tax office
• If the company changes region (for example, from Brussels to Wallonia or Flanders): check the regional authorisations (environmental permit, access to the profession), which may differ

The Costs of an Inter-Regional Move

Special Cases

Moving the Registered Office of a Self-Employed Sole Trader

For a self-employed individual (no company), changing the address of the business location is much simpler:

• Amendment at the CBE via the enterprise counter (EUR 97.50)
• No publication in the Belgian Official Gazette (no articles of association to amend)
• No notarial deed
• Notification to FPS Finance and the social insurance fund

Total cost: EUR 97.50

Moving the Registered Office With a Change of Lease

If the change of registered office is linked to a physical move (new office, new domiciliation provider), remember to:

• Terminate the old lease within the required notice period (6 months' notice for a commercial lease, unless agreed otherwise)
• Sign the new lease before the effective date of the move
• Organise the transition: mail forwarding, postal redirection, updating signage
• Register the new lease at the FPS Finance registration office (mandatory for leases of more than 3 years, recommended for all)

Moving the Registered Office With a Change of Municipality

If the registered office changes municipality (even within the same language region), the consequences include:

• A change of the competent enterprise court (if the jurisdiction changes)
• A change of VAT office (if the jurisdiction changes)
• A change of municipal taxes: taxes from the old municipality stop and those of the new municipality apply. Municipal taxes are generally due pro rata temporis for the year of the change
• A change of the competent police office (for parking permits, events, etc.)

Moving the Registered Office Abroad (Cross-Border Transfer)

The CSA introduced the possibility of transferring the statutory seat of a Belgian company to another EU/EEA member state (articles 14:19 et seq. of the CSA), in line with European Directive (EU) 2019/2121 on cross-border conversions, mergers and divisions.

The procedure is complex:

• Transfer plan drawn up by the management body
• Report of the management body
• Report of the auditor or a company auditor (réviseur d'entreprises)
• Decision of the extraordinary general meeting (80% majority)
• Legality check by the notary
• Creditor opposition period (2 months)
• Certificate of legality issued by the notary
• Removal from the CBE and registration in the host country's register

This type of operation always requires support from a specialised lawyer and notary.

Optimal Timing for Changing Your Registered Office

Periods to Favour

• At the start of the financial year: a change at the start of the financial year simplifies the split of municipal taxes (no pro rata to calculate)
• Outside accounting closing periods: avoid changing your registered office just before filing annual accounts, to prevent confusion
• Before a major commercial event: if you are moving for image reasons, do it before launching a new product, a marketing campaign or a funding round

Periods to Avoid

• During a tax audit: a change of registered office during an audit can be viewed unfavourably by the administration
• Just before an annual general meeting: the notice convening the meeting must mention the registered office; if it has just changed, make sure the notice states the correct address
• During a dispute: if the company is involved in litigation, a change of registered office can change the competent court, which can be strategic but also complicated

Complete Checklist: Registered Office Change

Before the Change

• Check whether the move is intra-regional or inter-regional
• Prepare the decision minutes (management body) or convene the general meeting (if inter-regional)
• Sign the contract for the new location (lease, domiciliation)
• Check the planning conditions of the new location
• Check the municipal taxes of the new municipality
• Plan the effective date of the change

The Day of the Change

• Organise the physical move (if applicable)
• Make sure mail can be received at the new address
• Update signage (plate, letterbox)

After the Change (Within the Month)

• Update the address at the CBE via the enterprise counter (EUR 97.50)
• Publish in the Belgian Official Gazette via e-Greffe (EUR 108.60)
• Notify FPS Finance (VAT + direct taxes)
• Notify the social insurance fund
• Notify the social secretariat and the NSSO (if you have staff)
• Notify the bank
• Notify insurers
• Update invoices and business documents
• Update the website (legal notices)
• Update listings on professional directories
• Request mail redirection from bpost (cost: around EUR 40 for 6 months)
• Update Google Business Profile, Pages d'Or, LinkedIn, etc.

Conclusion

Changing a company's registered office in Belgium is a well-regulated operation under the CSA. Since the 2019 reform, the procedure has been considerably simplified for moves within the same language region: a decision of the management body, an update at the CBE and publication in the Belgian Official Gazette are enough, for a cost of around EUR 206. By contrast, a move to another language region remains a heavy and costly operation (EUR 1,000–3,800) that requires a notary and a vote of the extraordinary general meeting. In every case, remember to inform all your partners (tax authorities, bank, insurers, clients, suppliers) and update all your business documents. Good preparation and well-chosen timing will make this transition smooth and trouble-free.

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This article was written by the Espero-Soft team for the blog dedicated to entrepreneurs in Belgium. For personalised advice, do not hesitate to consult a professional.