Differences between Registered Office and Operational Office in Belgium
Registered Office vs. Operational Office / Establishment Unit
When discussing the domiciliation of a company in Belgium, it is essential to understand the difference between the registered office and the operational office, also known as the “establishment unit” (EU).
- The registered office is the legal address of your company or business. It is the official address registered with the competent authorities, used for all legal and administrative communications. This address also determines the competent jurisdiction for disputes. The registered office is often perceived as the administrative center of the company, even if its operational activities take place elsewhere.
- In contrast, the operational office corresponds to the location where the actual activities of the company take place. This can be offices, a store, a factory, or any other place where the daily operations of the business are conducted. The operational office is thus the physical address where employees are located and where current business activities are carried out. The terms “operations” or “establishment unit” speak for themselves.
Example of information published at the BCE (Banque-Carrefour des Entreprises)
LePetitBureau is a brand, a trade name (an explanation will follow) operated by digital pepper. To be able to offer business support services, digital pepper must have at least one operational office/establishment unit where the proposed domiciliation address is located.
Thus, the BCE publication indicates that digital pepper has its registered office (ENT = Principal Entity) at Rue du Château d’Eau in Uccle, but has declared an operational office at 897 Chaussée d’Alsemberg. Historically, digital pepper had declared Rue du Château d’Eau as an establishment unit, which is why there are two EUs = Establishment Units listed.
As seen in our example, it is entirely possible for the registered office and the operational office to be located at the same address, particularly in the case of small businesses or freelancers who manage both administrative and operational aspects from a single location. However, for practical or strategic reasons, a company may choose to have a registered office distinct from the operational office, for example, to separate its administrative obligations from its daily activities.
What about the domiciliation address?
It is important to note that you can domicile your registered office, but not your operational office. Domiciliation involves using an address provided by a domiciliation service as the official registered office of your business. This can be particularly advantageous for companies that do not require fixed premises for their activities or wish to keep their personal address private. In contrast, the operational office must be the location where the company’s activities actually take place and therefore cannot be domiciled elsewhere.
On the basis of which address does the tax regime apply?
The registered office of a company, which is its official administrative address, plays a key role in determining the applicable tax regime. It is the location where the company is legally registered, where strategic decisions are made, and where shareholders’ general meetings take place. This means that the tax regime of the company depends on the location of this registered office.
How to change the addresses of the registered office and an establishment unit
The procedure for changing these two addresses differs, as do the costs.
A° Modification of the Registered Office Address
This requires a publication in the Moniteur Belge, which will inform the BCE (Banque Carrefour des Entreprises). This involves completing documents accurately and submitting them to the registry of the Commercial Court. We explain in detail the procedure and the role that a business counter can play in this regard. The publication in the Moniteur of an address change costs since March 1, 2024, excluding assistance fees:- €197.47 VAT included for a commercial company electronically or on paper
- €157.91 VAT included for an ASBL (Non-Profit Association) electronically or on paper
B° Modification of an Establishment Unit Address
The procedure is very simple and free! Visit the My Enterprise portal of the SPF Economie, PLE, Classes Moyennes et Energie: https://myenterprise.be/my_enterprise/ You can log in with Itsme to access your business information and update the address of an Establishment Unit or add a new one.
Good to know: some business counters offer to make this address change for you, but not for free. You could end up paying over €100 when doing it yourself only requires two clicks. LePetitBureau is here to make your life easier and help you avoid unnecessary fees.