Frequently asked questions · Starting out as a dealer

Can you start a second-hand business as a secondary occupation?

Yes — and with antiques and vintage that is almost always the sensible start.

Yes. For antiques and vintage a secondary occupation is almost always the sensible start, because your money is tied up in pieces rather than sitting in your account. In Belgium, if your net taxable income stays under 1,922.16 euros a year you pay no social contributions as a secondary occupation. As a main occupation you pay a minimum contribution every quarter, even in a quarter without sales.

That last point is exactly the risk of switching too early. A second-hand business buys in spring and sells in autumn; the contributions run on regardless.

As a main occupation the Belgian social contributions come to 20.5 % of net taxable professional income, plus the management fee of your social insurance fund. Above 75,024.54 euros the rate drops to 14.16 %.

Where this comes from

Checked on 1 September 2026 at the Belgian INASTI (social contributions, secondary-occupation threshold and minimum contribution) and the FPS Finance (tax-free allowance and rates). The amounts are index-linked: if something no longer matches, let us know.

This is an explanation, not tax or legal advice. Put your own situation to your accountant.

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Also worth knowing

How much do you need to earn to live off antiques?

More than your net salary. Between your margin and what stays in your account sit the VAT on your margin, your fixed costs, social contributions of 20.5 % and income tax. Replacing a salary therefore means making not that amount in margin but considerably more — every month, including the months when nothing sells.

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Do you need a VAT number as a second-hand dealer?

Anyone buying to resell is acting professionally and registers as a business. If you stay under the small-business exemption — 25,000 euros of turnover in Belgium — you charge no VAT, but you are still a taxable person. That distinction matters: compulsory e-invoicing applies to you as well.

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