28 februari 2011
As such, the LLP does not exist in Belgium, but several legal forms are close to the LLP.
Since 1985, audit firms in Belgium are allowed to choose the form of limited liability companies. However, since September 1st, 2007, the law provides that entities, foreign as well as Belgian, whatever their legal form, can be recognised as Belgian auditors, provided certain conditions are met. As a result, some foreign LLPs can be recognised as Belgian auditors.