Non-profit organization law


Mrs. Saskia Lust

De facto associations: Also on the menu of the Cayman tax?
04/09/2020

Let’s find out whether the Cayman tax is also willing to take a bite out of de facto associations!

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Mr. Dirk Van Gerven

First Significant Amendments to the Code of Companies and Associations (CCA)
13/05/2020

The Act of 28 April 2020 (the "Act") amends the CCA in order to align it to the requirements of the Shareholder Rights Directive (see the newsletter of 20 April 2020). The Act was published in the Moniteur belge/Belgisch Staatsblad on 6 May 2020.

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New Belgian Code for Companies and Associations: what are the key changes for (international) non-profit associations?

New Belgian Code for Companies and Associations: what are the key changes for (international) non-profit associations?
04/11/2019

Under the regime provided for by the Belgian law of 27 June 1921 (the Law of 1921), INPAs are prohibited from carrying out industrial or commercial operations unless the latter remain ancillary to their non-profit activities. Under the BCCA, INPAs are entitled to carry out any type of activities – whether profit-making or not – to achieve their disinterested purpose. 

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ASBL : la mise en conformité des statuts avec le « CSA »

ASBL : la mise en conformité des statuts avec le « CSA »
31/10/2019

On ne le dira jamais assez : le nouveau « Code des Sociétés et des Associations » (ci-après CSA) est entré en vigueur le 1er mai 2019.

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Mon A(I)SBL, cette entreprise: une refonte juridique

Mon A(I)SBL, cette entreprise: une refonte juridique
19/02/2019

La loi du 15 avril 2018 portant réforme du droit des entreprises bouleverse indéniablement la législation économique en Belgique. Désormais, la réglementation propre aux entreprises est refondue et englobe les associations (internationales) sans but lucratif (AS(I)BL) et les fondations notamment sous l’égide du Code de Droit Economique (CDE).

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Onbeperkte economische activiteiten in de vzw: wat zegt het wetsontwerp voor nieuw WVV?

Onbeperkte economische activiteiten in de vzw: wat zegt het wetsontwerp voor nieuw WVV?
08/11/2018

Met de introductie van een nieuw verenigingsbegrip stapt het ontwerp voor het nieuwe Wetboek Vennootschappen en Verenigingen (WVV) af van het principiële verbod op economische activiteiten in vzw’s. Daar waar economische activiteiten door vzw’s vandaag de dag slechts aanvaard worden voor zover deze “bijkomstig” zijn, zouden vzw’s voortaan dus onbeperkt economische activiteiten mogen ontwikkelen. Op die manier lijkt er einde te komen aan de moeilijke evenwichtsoefening bij de concrete invulling en toepassing van het begrip “bijkomstig”.

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How to limit the liability risk for fan club founders? Time to park the bus!

How to limit the liability risk for fan club founders? Time to park the bus!
12/07/2018

In times of FIFA World Cup madness, David and Maxime have launched the idea of founding their own fan club named "Nacer '94 - the redeemer", in honour of one of this World Cup’s unsung heroes. 

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Mr. Aleko Lebbink

AISBL vs ASBL: a distinction which is not (necessarily) known
15/09/2012

The ASBL and the AISBL are two forms of associations with a non-profit purpose. However, the incorporation, the structure and the organisation of those associations are absolutely not the same, and often not known by the founding members.

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--None-- Tim Baart
Mr. Yannick Van den Broeke

Mergers and divisions for non-profit organisations
08/02/2011

Due to radical changes in the relevant legislation, non-profit organisations (“NPO”s) now benefit from various provisions in terms of sectoral mergers. Since 25 January 2010, a NPO is allowed to transfer a universality of assets or a branch of activity to another non-profit organisation on the basis of article 770 of the Belgian Companies Code (“BCC”). This important change in NPO legislation brings an end to the legal uncertainty which previously affected this type of reorganisations.

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Mr. Adrien Lanotte

A first step to the regulation of mergers and splits of Non-profit Organisations
01/11/2010

Revival of activity in the reorganisation processes of Non-profit Organisations since the modification of the law of 27 June 1921 providing an automatic transfer of the assets in case of merger or split.

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