Practical Guide

Together with our Associate members, we offer members a comprehensive guide to set up and operate a (international) not for profit association in Belgium.

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  • 1. Law of June 27, 1921, regarding the non-profit associations, the international non-profit Associations and the Foundations (PDF - 438.5 kb)

    By Antoine Druetz, Lawyer-Lorenz and Li-Yu TU, Lawyer, Loyens & Loeff. (2012-01)

  • 1.1. Law of June 27, 1921(art. 53 §5) - Modification of the size criteria for INPAs (PDF - 243.7 kb)

    By Antoine Druetz, Member of the Brussels Bar. (2013-01)

  • 1.2. Law of June 27, 1921 (art.51) - Modification of the publication formalities & (Art.53) (PDF - 392.2 kb)

    Modification on the filing of the annual accounts and the contribution of large and very large INPAs to the running costs of the Accounting Rules Commission.

  • 2. Necessity of a royal decree and a notarial deed throughout the existence of an International Non- profit association (PDF - 307.2 kb)

    By Antoine Druetz, Partner & Alix Degrez Associate at the law firm Koan Lorenz (2015-05)

  • 3. Comparison table INPA/NPA (PDF - 481.4 kb)

    By Alain Costantini, Partner DKW Law Firm (2015-04)

  • 4. The Legal Status of International Associations in Belgium (PDF - 334.4 kb)

    By Antoine Druetz, Lawyer, Lorenz (2013-05)

  • 5. Statuts types pour associations internationales sans but lucratif (PDF - 1.7 Mb)

    Par F-X Dubois, responsable du Dépt. des services généraux de la FEB
    Membre du Conseil de l’Institut des juristes d’entreprise

  • 6. Appointment of Directors – Important new requirements imposed by the Commercial Court of Brussels (PDF - 332.1 kb)

    By Alain Costantini- Partner DKW Law Firm (2015-02)

  • 7. Employing personnel in Belgium (PDF - 815.6 kb)

    By Olivier Debray, Partner, Claeys & Engels (2015-02)

  • 8. INPA - Modifications to the Board of Directors and Modifications of Statutes. Procedure to follow on the internet (PDF - 108.8 kb)

    updated (2016)

  • AISBL – Modification du Conseil d’administration et modification des Statuts. Procédure à suivre sur l’internet. (PDF - 97 kb)

    updated (2016)

  • 9. Tax Regime of International Non-Profit Associations in Belgium (PDF - 426.4 kb)

    By Luc Legon & Sabrina Otten , PwC Tax Consultants SCCrl (2015-03)

  • 10. The revenues and assets of International Associations in Belgium (PDF - 347.2 kb)

    By Antoine Druetz, Lawyer, Lorenz. (2015-02)

  • 11. Gifts and legacies to international associations: inheritance and gift taxes (PDF - 222.5 kb)

    By Francis Houben ,Director, Legal & Tax Management Sc SPRL (2015-03)

  • 12. International NPA and VAT: What is the impact (To be updated)
  • 13. Modus Operandi “Du droit de vote par correspondance ou par tout autre moyen de communication électronique”. (To be updated)
    By Ruth Wirtz
  • 14. Associations Internationales & TVA – nouvelle circulaire - Toutes les décisions individuelles sont abrogées. (Currently updated by VAT Desk.)
    By Belgian VAT Desk, (11 January 2012)
  • 15. Circulaire nr E.T.121.844 (AGFisc nr 1/2012), Administration générale de la fiscalité (Currently updated by VAT Desk)
    Sevices centraux, Dir.I/8, 3 January 2012.
  • 16. European Union : the European Transparency Register (ETR) Policy (PDF - 274.6 kb)

    By André Douette, FAIB Project Coordinator (2015-02)

  • 17. Associations Internationales & TVA- Le nouveau Registre des lobbyistes Vers un nouveau contentieux avec l’administration de la TVA ? (PDF - 265.9 kb)

    By VAT Desk (2015-02)

  • International NPO- New Transparency Register- A new area of dispute with VAT Authorities (PDF - 418.1 kb)

    By VAT Desk (2015-02)

  • 18. Recovery of membership fee within the frame of a non-profit organization under Belgian Law (PDF - 239.4 kb)

    By Olivier Bertin Partner, Daldewolf


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