Belgium
AI Agent Legal Status: partial · Autonomy: low
Legal Framework
Belgium is subject to the EU AI Act and as host to EU institutions in Brussels, is at the center of European AI policy development. GDPR enforcement is handled by the Belgian Data Protection Authority. No specific national AI legislation beyond EU frameworks.
Key Laws & Regulations
- ◆EU AI Act
- ◆GDPR
- ◆Code of Companies and Associations
Business Formation
BV/SRL (Besloten Vennootschap / Société à Responsabilité Limitée) is the standard entity with no minimum capital requirement since 2019 reform. Formation requires notarial deed.
Tax Implications
Corporate tax rate is 25%, with a reduced 20% rate for small companies on the first EUR 100,000. Belgium offers an innovation income deduction (85% deduction on qualifying IP income).
Opportunities
Brussels location offers direct access to EU policymakers and lobbyists. Attractive IP tax regime for AI companies with qualifying intellectual property income.
Highlights
Proximity to EU institutions provides early insight into regulatory developments. Innovation income deduction offers tax efficiency for AI IP. No minimum capital for BV/SRL entity.
Risks & Challenges
Complex federal/regional governance structure adds administrative layers. High employer social security contributions. EU AI Act compliance required.