Getting started in a liberal profession

The liberal professions play a crucial role in various sectors and encompass a wide range of activities, from lawyers to doctors, architects to psychologists, and many more. But what do we mean by "liberal professions", and what are the necessary and specific steps involved in working in these fields in compliance with legal requirements? 

What is a liberal profession?

There is no official definition of exactly what the liberal professions are. However, it is accepted that a self-employed person who is a liberal professional essentially provides services or goods that cannot be defined as a trade or craft.
These professionals leverage specialized intellectual and technical expertise to serve clients, often in complex fields.

In Belgium, several liberal professions are highly regulated, which means they are subject to specific legal requirements in terms of qualifications, registration with professional bodies or associations, and a code of ethics.

We can divide the liberal professions into four pillars: legal professions, accountancy professions, health professions, and technical professions.

According to the Fédération des professions libérales (federation), self-employed professionals share several characteristics:

• the service is mainly intellectual in nature.
• the profession requires specific training.
• continuous professional development is an important part of the profession.
• personal liability for their work
• the professional acts independently and in the interests of his client or patient, as well as in the interests of society.
• practitioners are often bound by ethical codes and affiliated to a professional organisation that monitors quality and professionalism.

The main regulated liberal professions in Belgium

Lawyers: lawyers are legal professionals who represent and advise their clients in a variety of legal fields, including civil, commercial and criminal law. They are members of the Bar and must abide by the code of ethics of their professional order.

On graduation from law school, training begins with a swearing-in ceremony before the Court of Appeal. The trainee lawyer registers on a list and is officially a lawyer. During their internship, they will work as a self-employed lawyer.

Doctors: doctors are health professionals qualified to diagnose, treat and prevent illnesses and medical conditions. They are governed by the "Ordre des Médecins" and must comply with strict ethical and professional standards.

To practise a medical profession in Belgium, doctors must get an authorisation visa issued by FPS Health based on their diploma. The next step is to register with your provincial Ordre des Médecins. Lastly, you must apply for official accreditation to the "Direction de l'Agrément des Prestataires de Soins de Santé" in order to finally obtain your INAMI number.

Notaries: Notaries are government-appointed legal experts who draft and certify crucial documents like contracts, wills, and property deeds. Upon completing your studies, you must register with the National Chamber as a trainee. Your journey as a self-employed notary begins immediately with this traineeship.

Chartered accountants: chartered accountants are financial experts who manage bookkeeping for businesses and individuals, conduct audits to ensure financial accuracy, offer tax guidance and planning strategies en provide comprehensive financial advisory services. Regulated by the ITAA (Institute for Tax Advisors & Accountants), these professionals adhere to strict accounting standards and ethical guidelines. 

To begin the three-year training, you must have official approval from the ITAA, which is obtained through an entrance exam.

Architects: architects are professionals specialising in the design and planning of buildings and urban spaces. They must register with the "Ordre des Architectes" and comply with the ethical and safety rules of their profession. Like other liberal professions, architects typically start their careers as self-employed trainees, gaining hands-on experience while mastering their craft.

Psychologists: psychologists are mental health professionals who study human behaviour and provide counselling, therapy and psychological assessment services. They must register with the "Commission des Psychologues" and abide by their profession's code of ethics.

Providing solely psychotherapeutic treatments exempts you from VAT liability. If you also carry out non-therapeutic medical activities, such as occupational psychology, you are subject to VAT on these activities. If you carry out both activities, you are classified as a hybrid taxable person.

These regulated liberal professions in Belgium are just a selection of many. Besides physiotherapists, nurses, veterinary surgeons and dentists, there are also automotive experts, surveyors, auditors and estate agents.

How do you get started in a liberal profession?

As we saw earlier, each liberal profession has its own specific requirements in terms of approvals. Your start-up therefore requires a slightly different approach to that of an independent contractor. Contact an accredited business counter to check whether your activity requires any specific conditions before getting started.

Make sure you have the qualifications required to practise your chosen profession. This can include obtaining a university degree, professional certification or specific training. Most liberal professions in Belgium are regulated and require registration with a professional body or specific association. Remember: meeting these qualifications is non-negotiable for legally practicing your profession in Belgium.

Once you have acquired these authorizations, follow these key steps to begin practicing your profession.

Choosing a legal form

You will need to choose the legal form for your business, for example, individual or company are the most common choices. Each status has its advantages and disadvantages.

The status of sole proprietorship, or natural person, is the most common due to its simplicity, with fewer administrative formalities, no need to draw up articles of association or put down initial capital, simplified accounting and low set-up and running costs.

This status allows you to get up and run quickly, while still being able to hire employees or receive help from an assisting spouse if necessary.

However, this status entails personal liability and potential impact on your private assets in case of difficulties. Lastly, if your profession generates substantial income, you may find that the tax situation is less advantageous than for companies.

You may therefore choose to set up a company, even if practising a liberal profession is a non-commercial activity. You must factor in more expensive set-up and running costs, but this legal form will have the advantage of protecting you personally, enabling you to enjoy more favourable taxation, or allowing the association and/or transfer of shares.

The company number

Obtaining a company number is mandatory. The Crossroads Bank for Enterprises registers all self-employed individuals and companies in the liberal and intellectual professions. Your company must be registered to receive its own company number through an accredited business counter.

What about VAT?

Some professions, such as estate agents, require a VAT number, while others, such as the medical professions, are exempt. Ask your business counter whether this applies to your business and whether you will be liable for VAT.

Social security contributions

As a self-employed professional in Belgium, you're required to manage your own social security contributions. Before you start working, it's crucial to join a social insurance fund of your choice. This fund is often associated with the same organization as your business counter, streamlining your administrative processes. Once you've started your professional activities, you'll need to pay quarterly social security contributions to your chosen fund. 

By staying compliant with these requirements, you'll gain access to important benefits. These include pension rights, eligibility for family allowances, and other social security provisions that can provide a safety net for you and your family.

The health insurance fund

After registering, you'll be enrolled in the same health insurance scheme that covers salaried employees, providing you with support if health issues arise. You may also qualify for compensation during periods of work incapacity, subject to specific conditions.

Professional insurance

If you are a self-employed professional, it is advisable or even compulsory to take out professional liability insurance to cover the risks associated with your activity.

Accounting and tax requirements

Partner with an accountant to navigate tax and accounting requirements effectively. This professional guidance is crucial, especially considering your business's legal structure.