Choose the most suitable legal form for your non-profit in Belgium

Before registering a non-profit organisation in Belgium, it’s worth understanding which legal forms are available.

In Belgium, there are two broad categories of non-profit organisations:
• Associations
• Foundations

ASSOCIATIONS

An association is a group of individuals or legal entities—its members—pursuing a non-profit purpose. Members do not receive financial benefits from the association. Founders are not required to provide start-up capital.

There are two forms of non-profit associations in Belgium:
• ASBL (Association sans but lucratif, FR) / VZW (Vereniging zonder winstoogmerk, NL): a standard association with a non-profit purpose.
• AISBL (Association internationale sans but lucratif, FR) / IVZW (Internationale vereniging zonder winstoogmerk, NL): an international association with a non-profit purpose.

The difference between these two legal forms is often misunderstood, leading founders to incur unnecessary costs to register an AISBL. To make an informed decision, see our in-depth guide explaining the distinction and when an AISBL is actually useful or necessary.

For example, despite a common myth, an ASBL can have members and carry out activities outside Belgium. For many initiatives—new or well-established— a standard ASBL is often the most suitable legal form in Belgium. Learn how to register an ASBL.

FOUNDATIONS

A foundation is a legal entity established by one or more founders who contribute assets to create the foundation’s initial capital. That capital must be sufficient to support the foundation’s viability and non-profit purpose.

There are two types of foundations:
• Public utility foundations— are entities recognised for delivering benefits to the public. Recognition may be granted where the purpose is philanthropic, philosophical, religious, scientific, artistic, educational or cultural.
• Private foundations—all other foundations.

SUMMARY: ASSOCIATIONS VS FOUNDATIONS

The key differences between associations and foundations in Belgium are:

1. Start-up capital: Foundations require initial capital; associations do not.

2. Constitution: An association needs at least two members (natural or legal persons). A foundation can be set up by a single founder.

Learn more

For more details on the registration procedures for ASBLs in Belgium, read our brief guide ‘How to set up a non-profit organisation in Belgium’.