which type of waterfowl hunting will you do? Field hunting or over water?
Either way you need decoys, shells or fullbodies for field, floaters for over water.
Need waders and a dog or dinghie or a boat for over water.
a layout blind is nicer for field hunting,but you can get away with burlap and whatever cover you can gather in the field.
and a duck and a goose call, some #2 shot usually works well.
That is as basic as it gets, your pocketbook and what you can carry is the limit.