As a result of the recent corporate law reform, Belgium switched from the real seat theory to the statutory seat theory for determining a company’s nationality. This creates opportunities for corporate mobility. In particular, the new Belgian Code of Companies and Associations offers the possibility for companies migrating from a non-EU country to use Belgium as an “entry point” to the European Union while maintaining continuity of legal personality and therefore without necessitating a deemed liquidation for tax purposes. The Belgian ruling authorities recently approved such transactions.