Administrative Obligations for ASBLs in Belgium

Are you planning to register or already managing an ASBL (Association sans but lucratif i.e. a non-profit association) in Belgium? Understanding your legal and fiscal obligations is essential to ensure compliance and avoid complications. Below, we have summarised the key responsibilities that every ASBL must fulfil.

This article provides a concise overview of the essentials. For those seeking in-depth guidance and actionable insights, download our detailed guide, which includes practical tips and comprehensive explanations.

KEY ASBL OBLIGATIONS

GOVERNANCE AND ADMINISTRATIVE REPORTING OBLIGATIONS OF ASBLS

Internal documents:

1. Member register: ASBLs must maintain a register of full members. The register must be available for consultation by members and in some cases third parties.
2. Register of minutes: Minutes of meetings of the General Assembly and of the Board of Directors must be stored for reference. Only in certain cases these are filed with the authorities (refer to our guide if you need a detailed explanation on when this applies).

Filed with the authorities:

1. Ultimate Beneficial Owner (UBO) Register: The government’s UBO register must be updated or confirmed annually. This is done online.
2. Changes in governance or addresses: Any modifications to the persons involved in the governance structures of the ASBL, its legal representatives, auditors, or any changes of the registered addresses must be reported to the Commercial Court (Tribunal de l’Entreprise).
3. Changes related to the legal structure itself: If the ASBLs statutes have been modified or the General Assembly has approved to either change the legal form or to dissolve the organisation, the the Commercial Court (Tribunal de l’Entreprise) must be notified.

ACCOUNTANCY AND FINANCIAL REPORTING OBLIGATIONS OF ASBLS

Internal documents:

1. Accountancy: Every ASBL must maintain accurate records of income and expenditures, ensuring all transactions are traceable. Requirements for bookkeeping vary by the size of the ASBL, determined by factors such as employee count and annual turnover.
2. Budget: A yearly budget must be drawn and presented for approval to the General Assembly, though it is not required to be filed with the authorities.

Filed with the authorities:

1. Annual financial reporting: At the end of each accounting year, ASBLs must prepare a financial statement, present it to the General Assembly (i.e. all members of the Association) for approval, and file it either with the Commercial Court (Tribunal de l’Entreprise) or with the National Bank of Belgium, depending on the size of the ASBL.
2. Donations over €100,000: For donations exceeding €100,000 (excluding manual donations) ASBLs must seek authorisation by the Minister of Justice or their delegate.

FISCAL OBLIGATIONS OF ASBLS

In Belgium, ASBLs may be subject to various taxes, including:

1. Annual patrimonial tax on ASBLs: This tax applies to assets above €50,000, with rates under 0.50% (details).
2. Tax for legal persons: Covers a variety of income sources including from property or capital gains. Some ASBLs may instead fall under corporate tax if they engage in for-profit activities (details).
3. Value-added tax (VAT): Applicable in various scenarios, for example when an ASBL conducts regular economic activities, even if no profit is generated (details).

There are many aspects that determine if an ASBL needs to pay any tax under any of these headings, and only qualified accountants can carry out a legal assessment of any existing or potential obligations.

Even if an organisation does not need to pay a specific tax, it might still be required to file declarations for it. Consult with an accountant to ensure compliance.

Interested in registering an ASBL? Check out our articles on ASBL registration procedure and requirements and on assistance with the process that we can provide.

DIVE DEEPER WITH OUR DETAILED GUIDE

If you are already managing an ASBL and need a more comprehensive understanding of ASBL obligations, download our guide in English. The guide includes:

• Detailed explanations of ASBLs’ administrative and reporting obligations
• Key deadlines to remember
• Practical tips to avoid pitfalls and save money
• Lists of required documents
• Clarifications of terms
• Summary of fiscal obligations specific to ASBLs
• Links to official resources and additional helpful information

Download the guide here (available for a donation).

FINAL REMARKS

While this article focuses on ASBL-specific obligations, other legal and regulatory frameworks may apply depending on your operations, such as employment, data protection, health and safety and copyright laws. For example, if an ASBL employs someone, all taxes, social security and insurance obligations apply, as for any other Belgian hiring entity. Seek advice tailored to your specific circumstances from professionals such as accountants, lawyers, or payroll providers.

The European Activism Incubator provides this information as a helpful resource, but rules may change. Always double-check current regulations and consult professionals for advice.

(And if you find that any of the URLs provided above no longer works, please notify us in comments – government websites are often redesigned so your help is invaluable in keeping this article up to date.)

Ready to register an ASBL? Check out our articles on ASBL registration procedure and requirements and on assistance with the process that we can provide.