switching to Belgian self-employed company

[anuser]

I signed a contract with an IT company in Luxembourg on my self-employed Bulgarian company for 8 months. I work at their client in Brussels.

Is it possible to use the first 6 months (<183 days) the Bulgarian freelancing contract, while staying at a hotel and keeping my main residence in Bulgaria? Then, if I will think I want to stay in Belgium, can I create a Belgian freelancing company without having to pay taxes retroactively for the first 6 months?

Please advise me if you know a good accountant who can help me with this situation or any other related details. I appreciate any answer you can give.

Thank you!

[northernladuk]

Welcome to ContractorUK

I am sure someone will be along to answer your question very soon.

[BlasterBates]

In my opinion no, you should register in Belgium straight away. The 183 days is not a rule that applies to businesses, you can't set up a factory for 182 days and then leave without paying tax or VAT. The 183 day rule means you won't be taxed on your personal worldwide income, and obviously you wouldn't be expected to pay any social security, but you will be still be liable for any taxes for any business transactions.

If you want to be sure take advice in Belgium.