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Can you sit on a board there?

Pick a market. You get the residency test, the nationality test, the work-authorisation position, the appointment steps in order, and the frictions that actually delay appointments — each cited to the instrument that creates it.

Open to foreign directorsBE

No nationality or residency requirement applies to a Belgian director, and Brussels boards are among the most internationally composed in Europe.

Residency test
None.
Nationality test
None.
Work authorisation
A non-executive director attending board meetings requires no permit. An executive mandate held by a non-EEA national requires a professional card or work permit depending on the structure.
Board language
Large international issuers work in English; Belgium has three official languages and board documentation may be in Dutch or French.
Tenure limit once appointed
Twelve years, as a statutory criterion under art. 7:87 of the Code of Companies and Associations rather than a code recommendation.
Time commitment
Typically 6–10 board meetings a year plus committees.
What a seat pays
€60,000 – €100,000 a year for a non-executive director of a BEL 20 company, before committee fees.
Tax on your fees
Directors' fees from a Belgian company are Belgian-source income with withholding for non-residents; the VAT treatment of director services has changed following CJEU case law and should be checked.

The appointment steps, in order

  1. 1Appointment by the general meeting, or co-option by the board pending confirmation
  2. 2Publication of the appointment in the Moniteur belge / Belgisch Staatsblad and registration in the Banque-Carrefour
  3. 3Confirm the appointment does not fall foul of the gender rule — while the board is non-compliant, an appointment that does not remedy it is void
  4. 4For a supervised financial institution, FSMA or National Bank fit-and-proper assessment

What actually gets in the way

  • The gender sanction suspends directors' benefits for the whole board while the imbalance persists, which concentrates minds but also constrains the next appointment
  • Belgium has three official languages and board documentation may be in Dutch or French; large international issuers work in English
  • Directors' liability under Belgian law is capped by statute at levels that vary with company size, which is unusual and worth understanding

The instruments behind these answers

  • Code of Companies and Associations (2019) Permits a one-tier board, a dual structure with a management board and supervisory board, or a sole director. It also sets the statutory criteria a director must meet to be treated as independent. (Kingdom of Belgium)
  • Code of Companies and Associations art. 7:87 Sets the independence criteria for directors of listed companies, including that the director has not been a board member for more than twelve years and has had no executive or material relationship with the company within the defined periods. (Kingdom of Belgium)
  • Law of 28 July 2011 on gender balance Requires at least one third of the board of a listed company or autonomous public undertaking to be of the other gender. While the board is non-compliant, any appointment that does not remedy the imbalance is void and directors' benefits are suspended. (Kingdom of Belgium)
  • Belgian Code on Corporate Governance 2020 Comply-or-explain. Recommends at least three independent directors, an audit committee and a nomination and remuneration committee composed of a majority of independent directors, and a formal annual board evaluation. (Belgian Corporate Governance Committee)

Reviewed against primary sources in September 2026. This is governance decision-support, not legal or tax advice. Rules change and transitional provisions frequently apply — verify against the primary instrument before you rely on it.

Eligibility is only the first question

Being allowed to sit on a board there is not the same as being read for one.

The mobility index answers the second question: whether your record is legible to a board in that market, whether you hold what it is currently short of, and whether you can do the job in the language its board works in.