Creating a Non-Profit (ASBL) in Belgium: Procedures and Obligations

What is an ASBL?

The Association Sans But Lucratif (ASBL), or non-profit organization, is a legal form that allows a group of people to pursue a disinterested goal without seeking to provide material gain to its members.

Conditions for Creation

• Minimum 2 founding members (natural or legal persons)
• Disinterested purpose: the ASBL cannot distribute profits to its members
• No minimum capital: no capital obligation
• No notarial deed: the articles can be drafted privately

Steps for Creation

1. Draft the Articles of Association

The articles must contain:

• The name and address of the registered office
• The corporate purpose (pursued goal)
• Conditions for admission and exclusion of members
• Powers of the general assembly and the management body
• Conditions for amending articles and dissolution

2. Hold the Constitutive General Assembly

Founding members meet to:

• Approve the articles
• Appoint directors
• Designate an auditor (if thresholds are met)

3. File Documents at the Registry

You must file at the enterprise court registry:

• The articles of association
• The appointment deed of directors
• Documents for publication in the Belgian Official Gazette

4. Publication in the Belgian Official Gazette

Articles and appointments are published in the Annexes of the Belgian Official Gazette. Cost: approximately €200.

5. Registration with the CBE

The ASBL receives an enterprise number after filing at the registry.

Accounting Obligations

Small ASBL

If your ASBL does not exceed more than one of the following criteria:

• 5 employees (FTE)
• €334,500 in revenues
• €1,337,500 in total balance sheet

You can keep simplified accounting (income/expenses).

Large ASBL

If you exceed the thresholds, you must keep double-entry accounting and file your annual accounts with the National Bank of Belgium.

ASBL Taxation

ASBLs are subject to legal entity tax (not corporate tax), which offers a favorable tax regime:

• No taxation on ordinary profits
• Patrimony tax of 0.17% on assets exceeding €25,000
• VAT applicable if the ASBL carries out economic activities

Conclusion

Creating an ASBL is simpler and less costly than creating a company. It is the ideal structure for associative, cultural, sports, or humanitarian projects in Belgium.

Need help creating your ASBL? LegalBelgique supports you in drafting your articles and all administrative procedures.