ILN: Establishing A Business Entity: An International Guide

[ESTABLISHING A BUSINESS ENTITY IN BELGIUM] 54

BV

CV

NV

Main characteristics

The BV is a legal entity with limited liability. Since 2019, it is possible to provide for the free transfer of shares and to have tailor-made provisions in the articles of association. Suitable for all businesses, but especially for family-run businesses and SMEs.

The cooperative company aims to meet the needs of its shareholders or third

The public limited company is a legal entity whose share capital is divided into shares which are, in principle, freely transferable.

parties and/or to develop their economic and social activities.

Only available for companies with a real cooperative purpose.

Suitable for larger and listed companies.

Limited liability

YES

YES

YES

INCORPORATION

At least 3 shareholders (individual or legal entity), but no maximum

Number of shareholders

At least one person (natural or legal)

At least one person (natural or legal)

Unlimited number of shareholders

Unlimited number of shareholders

number of shareholders

Suitable for listing

YES (if the articles of association contain tailored provisions to this effect)

NO

YES

No minimum capital required but sufficient assets

No minimum capital required but sufficient assets

Capital requirements

At least 61.500 EUR

Types of securities

Shares (with or without right to vote)

Shares (only with right to vote)

Shares (with or without right to vote)

Bonds

Bonds

Bonds

Convertible bonds

Convertible bonds

Warrants

Warrants

Profit sharing certificates

ILN Corporate Group – Establishing a Business Entity Series

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