The law

The 2019 legal publications and extracts below are historical references, not a consolidated version of current legislation. For updated thresholds and procedures, see Management, VAT, Articles and Formalities and their official sources.

Editorial translation of the French page and its dated sources. Legal excerpts are informal translations, not official versions. References and historical figures do not constitute an update of the applicable law.

Belgian non-profit associations are governed by the Companies and Associations Code, introduced by the Act of 23 March 2019, replacing the Act of 27 June 1921 as amended by the Act of 2 May 2002. The implementing Royal Decree is dated 29 April 2019.

• Act of 23 March 2019 introducing the Code
• Royal Decree of 29 April 2019
• FPS Justice brochure about starting an ASBL (French)

Establishing an association

The French source states that an ASBL must have at least two members and does not require capital contributions, apart from the administrative costs of setting it up.

Article 1:2, Code (2019), informal translation: an association is established by an agreement between two or more people called members. It pursues a disinterested purpose through one or more specified activities constituting its object. It may not directly or indirectly distribute or provide a financial benefit to its founders, members, directors or any other person, except in pursuit of the disinterested purpose specified in its articles. Any transaction breaching this prohibition is void.

The association must therefore serve the purpose in its articles rather than enrich its members. Benefits such as discounts or preferential access to activities must fit that purpose.

Liability

Establishing an ASBL can be an important step when a project may expose you and your personal assets to liability.

Article 9:1, Code (2019), informal translation: an ASBL is an association with legal personality whose members, in that capacity, are not liable for commitments entered into by the association.

Day-to-day operation

The law also regulates establishment, operation and dissolution. The source lists the founding meeting, drafting and publishing the articles, appointing the governing body, maintaining membership records, regular board meetings, annual or extraordinary general meetings, accounting and dissolution.

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