{"id":10242,"date":"2026-04-13T15:47:57","date_gmt":"2026-04-13T14:47:57","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=10242"},"modified":"2026-04-13T15:56:06","modified_gmt":"2026-04-13T14:56:06","slug":"une-unite-detablissement-distincte-dimportance-societaire","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/une-unite-detablissement-distincte-dimportance-societaire\/","title":{"rendered":"Une unit\u00e9 d\u2019\u00e9tablissement distincte, d\u2019importance (soci\u00e9taire) ?"},"content":{"rendered":"<p>Par ailleurs, ton entreprise doit disposer d\u2019une unit\u00e9 d\u2019\u00e9tablissement. Selon la loi, il s\u2019agit d\u2019un lieu que l\u2019on peut identifier g\u00e9ographiquement par une adresse (en Belgique), o\u00f9 au moins une activit\u00e9 de l\u2019entit\u00e9 enregistr\u00e9e est exerc\u00e9e, ou \u00e0 partir duquel cette activit\u00e9 est exerc\u00e9e.<\/p>\n<p>En principe, une unit\u00e9 d\u2019\u00e9tablissement peut co\u00efncider avec le si\u00e8ge de l\u2019entreprise, pour autant que des activit\u00e9s de l\u2019entreprise soient effectivement exerc\u00e9es \u00e0 l\u2019adresse \u00e0 laquelle le si\u00e8ge est enregistr\u00e9.<\/p>\n<p>Depuis la fin de l\u2019ann\u00e9e derni\u00e8re, le SPF \u00c9conomie intervient plus strictement \u00e0 l\u2019\u00e9gard des entreprises qui ne disposent pas d\u2019une unit\u00e9 d\u2019\u00e9tablissement o\u00f9 des activit\u00e9s de l\u2019entreprise sont exerc\u00e9es. Cette politique de contr\u00f4le renforc\u00e9e fait suite \u00e0 des abus r\u00e9p\u00e9t\u00e9s li\u00e9s \u00e0 l\u2019utilisation d\u2019adresses virtuelles.<\/p>\n<p>Ainsi, le SPF \u00c9conomie indique notamment qu\u2019une unit\u00e9 d\u2019\u00e9tablissement doit consister en un bureau physique distinct, ferm\u00e9 et privatif.<\/p>\n<h2>Concr\u00e8tement, cela signifie pour ton entreprise :<\/h2>\n<ul>\n<li>Si tu enregistres le si\u00e8ge et l\u2019unit\u00e9 d\u2019\u00e9tablissement de ton entreprise \u00e0 une adresse de bo\u00eete postale, cela ne sera plus accept\u00e9 (comme auparavant). Des activit\u00e9s doivent en effet avoir lieu effectivement au sein de l\u2019unit\u00e9 d\u2019\u00e9tablissement.<\/li>\n<li>Si tu enregistres le si\u00e8ge de ton entreprise \u00e0 une adresse de bo\u00eete postale, tu devras enregistrer une unit\u00e9 d\u2019\u00e9tablissement distincte o\u00f9 ton entreprise exerce ses activit\u00e9s (ou l\u2019une d\u2019entre elles).<\/li>\n<\/ul>\n<p>Une nuance : l\u2019unit\u00e9 d\u2019\u00e9tablissement d\u2019une entreprise peut \u00eatre situ\u00e9e dans un espace de coworking, \u00e0 condition que des \u00ab activit\u00e9s soient exerc\u00e9es mensuellement par l\u2019entreprise \u00bb. Si, par exemple, tu te r\u00e9unis dans un espace de coworking trois fois par mois afin d\u2019effectuer des activit\u00e9s administratives (telles que mentionn\u00e9es dans tes statuts), cela peut \u00e9galement \u00eatre admis, pour autant que tu loues l\u2019espace que tu utilises chaque mois.<\/p>\n<p>Si ta situation n\u2019est pas r\u00e9gularis\u00e9e \u00e0 temps, tu risques que ton adresse personnelle en tant qu\u2019administrateur soit automatiquement reprise comme unit\u00e9 d\u2019\u00e9tablissement de ton entreprise, en plus d\u2019amendes. Le SPF \u00c9conomie a annonc\u00e9 qu\u2019il contr\u00f4lerait syst\u00e9matiquement les adresses d\u2019\u00e9tablissement virtuelles.<\/p>\n<p>V\u00e9rifie d\u00e8s aujourd\u2019hui si ton enregistrement est en ordre. Tu doutes que ton unit\u00e9 d\u2019\u00e9tablissement actuelle r\u00e9ponde aux nouvelles exigences ? Notre \u00e9quipe d\u2019experts te conseille volontiers sur les options et t\u2019accompagne dans la modification de ton unit\u00e9 d\u2019\u00e9tablissement.<\/p>\n<p><strong>As-tu des questions<\/strong> concernant ton si\u00e8ge ou ton unit\u00e9 d\u2019\u00e9tablissement, ou souhaites-tu v\u00e9rifier si ton enregistrement actuel est conforme aux (nouvelles) exigences ?<br \/>\n<strong>N\u2019h\u00e9site pas \u00e0 nous <a href=\"https:\/\/pkfbofidi.com\/fr\/\">contacter<\/a>.<\/strong> Nous examinerons volontiers avec toi les possibilit\u00e9s et t\u2019accompagnerons dans les formalit\u00e9s n\u00e9cessaires.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En tant qu\u2019entrepreneur, tu es l\u00e9galement tenu d\u2019enregistrer un si\u00e8ge (social) pour ton entreprise. Il s\u2019agit de l\u2019adresse officielle \u00e0 laquelle la correspondance est envoy\u00e9e et o\u00f9 les clients, les autorit\u00e9s publiques et les autres parties prenantes peuvent te joindre.<\/p>\n","protected":false},"author":2,"featured_media":10077,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[228,170],"class_list":["post-10242","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-legal-fr-2","tag-pkf-bofidi-legal-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Une unit\u00e9 d\u2019\u00e9tablissement distincte, d\u2019importance (soci\u00e9taire) ? | PKF BOFIDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkfbofidi.com\/fr\/une-unite-detablissement-distincte-dimportance-societaire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une unit\u00e9 d\u2019\u00e9tablissement distincte, d\u2019importance (soci\u00e9taire) ?\" \/>\n<meta property=\"og:description\" content=\"En tant qu\u2019entrepreneur, tu es l\u00e9galement tenu d\u2019enregistrer un si\u00e8ge (social) pour ton entreprise. 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