Your international association in Brussels, recognised by Royal Decree
An AISBL (association internationale sans but lucratif / internationale vereniging zonder winstoogmerk, IVZW) gives a federation, professional body, NGO or network its own Belgian legal person, with members and directors from any country. We draft the articles, prepare the notarial deed and the request for legal personality, and take the association through filing, publication, the UBO register and the EU Transparency Register.
Free first consultation. Fixed quote within one business day.
Founders at the minimum, individuals or legal persons, with no nationality or residence condition
The AISBL becomes a legal person on its date, not on filing as an ASBL does
From deed to published AISBL; a practice estimate, not an official figure
Annual patrimony tax bands for tax year 2026, above the first EUR 50,000 of assets
An AISBL suits international bodies, not every Brussels project
A good fit if
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You run a European or international federation
Members in several countries, a Brussels seat and governance you write yourselves.
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You are a trade association, professional body or NGO working with the EU
A Belgian legal person that employs policy staff, signs the lease and holds the bank account.
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Companies or foundations want a neutral platform
Legal persons can be founders and members. Any surplus stays with the purpose.
Probably not for you if
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You want to distribute profit
No financial benefit may go to members or directors. A Belgian company fits.
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You need a legal person next month
An ASBL exists from filing; the AISBL waits for the Royal Decree, about three months in practice.
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You only need meetings with EU officials
A foreign association or company can join the EU Transparency Register as it is.
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Your purpose is purely Belgian
The AISBL needs a purpose of international utility; an ASBL serves a domestic one.
What an AISBL is
The Belgian Companies and Associations Code (Code des sociétés et des associations / Wetboek van vennootschappen en verenigingen, CSA / WVV) has governed the AISBL since 1 May 2019, in Book 10. It defines the AISBL as an association whose legal personality is recognised by the King and which pursues a purpose of international utility. Its members are not, as members, liable for its commitments.
Book 10 is not yet in our English Law Library. The general rules it relies on, on formation, publication and accounts, are.
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An association first
At least two members, a disinterested purpose pursued through specified activities, and no direct or indirect distribution of financial benefit to founders, members, directors or anyone else, except for the purpose stated in the articles. A transaction that breaks the ban is void (Art. 1:2). An indirect distribution is any transaction that reduces the assets or increases the liabilities without consideration, or for a consideration manifestly too low (Art. 1:4).
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Business activity is allowed
Economic and commercial activity is allowed without a ceiling in the Code, provided the profits serve the purpose and are not distributed. Tax is a separate test, below.
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A purpose of international utility
The Code requires it but does not define it. Legal personality is granted if the object meets Article 10:1 and is not contrary to law or public order (Art. 2:6). We draft the purpose clause to show the project’s reach beyond Belgium.
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No Belgian founder or director required
The Code sets no nationality or residence condition for founders, members or directors, and founders may be individuals or legal persons. Directors living abroad are deemed to elect domicile at the registered office for service of documents (Art. 2:147).
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Seat in Belgium, documents in French or Dutch
The statutory seat must be in Belgium (Art. 2:146) and the articles state the Region. In Brussels the deed and filings are in French or Dutch; an English translation can be filed alongside but cannot be relied on against third parties where it differs (Art. 2:33).
From notarial deed to published AISBL
The notary and the registry work to legal deadlines. The wait is the review by the Federal Public Service (FPS) Justice before the Royal Decree, so we build a file that goes in complete the first time.
Articles and notarial deed
Articles in French or Dutch, with an English translation. Founders abroad can sign by power of attorney; the authentic deed is required on pain of nullity (Art. 2:5).
Royal Decree
The deed goes to the Minister of Justice with the request for legal personality. The AISBL exists from the date of the Royal Decree (arrêté royal / koninklijk besluit) (Art. 2:6).
Filing at the registry
Deed, articles, extract and director appointments go to the registry (greffe / griffie) of the enterprise court, within 30 days of the decree (Art. 2:10).
Enterprise number
The AISBL is entered in the register of legal persons of the Crossroads Bank for Enterprises (Banque-Carrefour des Entreprises / Kruispuntbank van Ondernemingen, BCE / KBO) and gets its enterprise number (Art. 2:7).
Moniteur belge
The extract is published in the annexes to the Moniteur belge / Belgisch Staatsblad (Art. 2:13), and can be relied on against third parties from publication (Art. 2:18).
UBO register, bank, staff
The board files the beneficial owners (Art. 1:35). Then the bank account, VAT where needed, employer registration and the Transparency Register.
* Our estimates from practice, not official figures. The 30 days and 10 days are the legal maximums. People who commit on behalf of the AISBL before the Royal Decree are personally, jointly and severally liable, unless it acquires legal personality within two years and takes the commitment over within three months of that (Art. 2:2).
Accounts, auditor and patrimony tax in one minute
Enter the figures you expect for a year. You see which accounts model applies, where the accounts are filed, whether a statutory auditor is needed and the patrimony tax for tax year 2026.
1. Where will the income come from?
Indicative only, not tax advice. Size tests of CSA Arts. 3:47 §2, 1:28 and 1:29 as in force in 2026; a change of size counts only when it happens in two consecutive financial years, and a new AISBL uses a good-faith estimate. Where most income is not turnover (for example subsidies or membership fees), turnover means total operating and financial income excluding non-recurring items. Patrimony tax at the tax year 2026 rates, before any sector reduction.
You write the rules; the Code fixes a few
The articles set the form, composition, operation and powers of the board and who represents the AISBL. An ASBL, by contrast, needs at least three directors, or two while it has fewer than three members.
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General meeting
By law it appoints and dismisses the statutory auditor and approves the annual accounts; other powers follow from the law or the articles.
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Budget
The board draws up a budget every year, and the general meeting approves it with the accounts.
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Written and remote decisions
Unanimous written resolutions are possible, except to amend the articles. Remote participation is allowed if the board provides for it.
What later changes need
| Change | What it needs | Basis |
|---|---|---|
| Purpose, or the activities forming the object | Approval by Royal Decree; filing within 30 days of that decree | Arts. 2:5 §4, 2:10 |
| Powers and decision-making of the general meeting; conditions for amending the articles; dissolution, liquidation and destination of the assets | Notarial deed, then filing | Art. 2:5 §4 |
| Any other amendment to the articles, such as name, board rules or membership rules | Private deed, then filing | Art. 2:5 §4 |
| Appointment or departure of directors, representatives, daily managers or auditor | Filing of the extract and publication | Art. 2:10, 2:16 |
| Moving the seat within Belgium | Board decision; the general meeting decides only if the move changes the language of the articles. No Royal approval | Art. 2:4 |
| Gift over EUR 100,000, other than a manual gift | Authorisation by the Minister of Justice or a delegate, deemed given if there is no reaction within three months of a complete request | Art. 10:11 |
Under the Code, Royal approval is needed only for changes to the purpose and the activities. An AISBL formed before the Code may, until it amends its object, carry on only the activities the 1921 law allowed; that restriction ends on 1 January 2029.
Accounts in four sizes, one auditor test
Every year the board draws up an inventory and annual accounts and submits them, with the budget for the following year, to the general meeting within six months of the year end (Art. 3:47).
A size applies if the AISBL does not exceed more than one of its criteria on the last closed balance sheet, and a change counts only after two consecutive years (Art. 1:28, Art. 1:29).
| Size | Do not exceed more than one of | Accounts | Filed at | Auditor |
|---|---|---|---|---|
| Simplified | 5 FTE; EUR 391,000 receipts excluding non-recurring items and VAT; EUR 1,562,000 total assets; EUR 1,562,000 total debts | Simplified model | Association’s file at the court registry | No |
| Micro | 10 workers; EUR 900,000 turnover; EUR 450,000 balance-sheet total | Micro model | National Bank of Belgium, within 30 days of approval | No |
| Small | 50 workers; EUR 11,250,000 turnover excluding VAT; EUR 6,000,000 balance-sheet total | Abridged model | National Bank of Belgium, within 30 days of approval | No |
| Large | Exceeds more than one of the small-size criteria | Full model and management report | National Bank of Belgium, with the auditor’s report | Yes, a member of the Institute of Company Auditors (IRE / IBR), appointed by the general meeting |
Thresholds: simplified model since 8 April 2024 (Art. 3:47 §2); micro and small since 17 June 2024. Large AISBLs also file the list of directors and a management report (Art. 3:48). An AISBL that has not filed its accounts can be dissolved by the court on application from seven months after the year end, unless it files before the hearing closes (Art. 2:113).
How an AISBL is taxed
Company law allows unlimited economic activity. Tax law asks what the AISBL actually does. They are separate tests, and an AISBL can be fully valid under the Code and still pay corporate income tax.
Legal entities tax
Impôt des personnes morales / rechtspersonenbelasting, for a legal person with no business or profit-making operations (Art. 220, 3° of the Income Tax Code 1992, CIR / WIB 92). No tax on the result; only on real-estate income, movable income (mostly by final withholding), certain miscellaneous income and special assessments such as on vehicle costs.
Corporate income tax
Impôt des sociétés / vennootschapsbelasting applies where the AISBL in fact runs a business or profit-making operations (Arts. 2 §1, 5°, a) and 179 CIR). Not profit-making: isolated operations, investing funds collected for the mission, and activities only accessorily commercial or not run by commercial methods (Art. 182 CIR). Rate 25%; the reduced SME rate for associations is debated.
VAT
Regular supplies for consideration make the AISBL a VAT taxable person, though many association activities are exempt. Funding only from membership fees without specific consideration, or from donations, is usually outside VAT. Once registered, invoices to taxable customers established in Belgium must be structured e-invoices over Peppol, since 1 January 2026.
Tax-deductible gifts
Receipts that let donors deduct their gifts need prior approval of the AISBL by FPS Finance (Art. 145/33 CIR). We prepare the file where the activity qualifies.
Annual patrimony tax
The taxe annuelle compensatoire des droits de succession / jaarlijkse taks tot vergoeding der successierechten applies to ASBLs, AISBLs and private foundations governed by the Code (Code des droits de succession, Art. 147, as amended by the Law of 28 December 2023). Public-utility foundations are not listed.
| Taxable assets, tax year 2026 | Rate |
|---|---|
| First EUR 50,000 | 0% |
| EUR 50,000.01 – EUR 250,000 | 0.15% |
| EUR 250,000.01 – EUR 500,000 | 0.30% |
| Above EUR 500,000 | 0.45% |
The bands are not indexed. No return is due if taxable assets do not exceed EUR 50,000 (Art. 151/1). The base covers all assets wherever located, and deductible debts remain limited. Example: taxable assets of EUR 300,000 give 0.15% × EUR 200,000 = EUR 300 plus 0.30% × EUR 50,000 = EUR 150, so EUR 450 a year.
Constitutional Court. By judgment no. 159/2025 of 4 December 2025 the Court annulled, as discriminatory, the sector reduction that excluded 62.3% of asset value for listed sectors such as care, sport, education and culture. It maintained the effects of the annulled rule until 31 December 2026 at the latest, and upheld the rest of the reform, including the rate scale, the EUR 50,000 threshold and the worldwide base. As of 4 November 2026 we have found no replacement law; if none is enacted, the reduction disappears from tax year 2027. A typical international AISBL (advocacy, network, professional federation) never qualified for it, so this does not change its bill.
What your AISBL files and when
Every deed, invoice, letter and web page of the AISBL must show its name, legal form, seat, enterprise number, “RPM” with the court of the seat and, where it has them, its e-mail address and website (Art. 2:20).
UBO register
The board files the beneficial owners within the meaning of the anti-money-laundering law of 18 September 2017 (Art. 1:34). An association has no shareholders, so we map who directs and represents it. The entry is confirmed once a year.
Accounts and budget
Approved by the general meeting, together with the budget for the next year.
Filing of the accounts
At the National Bank of Belgium, or in the registry file for the simplified model.
Income tax return
Legal entities tax, or corporate income tax if the activity is profit-making.
Patrimony tax return
At the 2026 rates of 0.15% to 0.45% above the first EUR 50,000.
Changes to the file
Directors, representatives, auditor and amended articles filed at the registry and published.
The EU Transparency Register
Registration is formally voluntary, but it is the condition for the meetings, badges and events that matter in Brussels. It is free, and it does not depend on having an AISBL: the AISBL is simply the usual Brussels vehicle.
Legal basis. Interinstitutional Agreement of 20 May 2021 between the European Parliament, the Council and the Commission on a mandatory transparency register (OJ L 207, 11.6.2021), in force since 1 July 2021.
Who registers. Any person, association or network that carries out covered activities: activities aimed at influencing EU policy, legislation or decision-making, such as organising meetings and events, responding to consultations, campaigns and policy papers. Excluded, among others: certain legal advice, social partners in social dialogue, replies to direct requests for information, public authorities of Member States, intergovernmental organisations and political parties.
What registration opens
| Institution | Available only to registered organisations |
|---|---|
| European Commission | Meetings with Commissioners and their cabinets; meetings with staff holding management functions; expert groups |
| European Parliament | Access badges; speaking at and organising events on Parliament premises; meetings with Parliament managers; intergroups |
| Council | Meetings with General Secretariat staff, events and access to premises |
| Permanent Representations | Belgium’s Permanent Representative and Deputy meet only registered stakeholders, since 1 July 2024; so do those of the Member State holding or about to hold the Council presidency |
What the entry discloses
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Who you are and what you target
Name, address, legal form and interests represented; legal representative and EU contact; staff in covered activities, in bands; goals, memberships, the EU files targeted, and persons holding Parliament badges.
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Money, for a non-commercial organisation
Total budget; main funding sources by category, including EU funding and the amount and source of EU grants; each contribution above 10% of the budget where it exceeds EUR 10,000.
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Upkeep
Registrants follow the Code of Conduct and update the entry at least once a year; otherwise it is suspended and then removed two weeks after the deadline.
AISBL, ASBL, public-utility foundation or branch
Four ways to give a non-profit project a base in Brussels. The AISBL is the only one built for an international membership; the others win on speed, permanence or simplicity.
| AISBL / IVZW | ASBL / VZW | Public-utility foundation | Branch of a foreign association | |
|---|---|---|---|---|
| Purpose | Disinterested purpose of international utility | Any disinterested purpose | Philanthropic, philosophical, religious, scientific, artistic, educational or cultural work | Whatever its home law allows |
| Founders and members | At least 2 founders and 2 members; no nationality rule | At least 2 founders and 2 members | One or more founders; no members | The foreign association; local representatives |
| Board | Set by the articles | At least 3 directors, or 2 while fewer than 3 members | One or more directors | Home law |
| Deed | Notarial, on pain of nullity | Notarial or private | Notarial, or a will | No Belgian deed; home documents filed before opening |
| Legal personality from | Date of the Royal Decree | Filing at the registry | Date of the Royal Decree | None in Belgium; the foreign entity’s personality is recognised |
| Royal approval of later changes | Purpose and activities only | None | Purpose and activities | None |
| Annual accounts | Four sizes, auditor if large | Same as AISBL | Own criteria (Art. 3:51) | The foreign association’s accounts, filed every year |
| Patrimony tax | Yes | Yes | Not listed in Art. 147 | Art. 147 lists only CSA entities; to be checked case by case |
| Best for | EU-level federations and networks with members in several countries | A domestic purpose, or speed | A founder endowing a lasting cause, without members | A foreign association that keeps its home governance |
Legal bases: AISBL, CSA Book 10 and Art. 2:6 §3; ASBL, Book 9 and Art. 2:6 §2; public-utility foundation (fondation d’utilité publique / stichting van openbaar nut), Book 11 and Art. 2:6 §4. A foreign association files, before opening its Belgian branch, its articles, seat, purpose, branch address, representatives and their powers, and its annual accounts; changes are filed within 30 days (Art. 2:25). Until it has filed its constitutive documents, it cannot bring proceedings in Belgium (Art. 2:148).
From the articles to your first EU meeting
A registered address and bookkeeping are available as add-ons. The fee is fixed before we start; notary and publication costs are shown separately in the quote.
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Purpose clause and articles
In French or Dutch with an English translation, written to show international utility.
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Deed and Royal Decree file
Powers of attorney for founders abroad, the notary, and the request to the Minister of Justice, followed through to the decree.
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Filing, BCE and Moniteur
Registry filing, enterprise number and the published extract, within the legal deadlines.
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UBO register
Initial filing within one month and the yearly confirmation.
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Bank, VAT and employer
Bank file, VAT registration where needed, and ONSS / RSZ employer registration before the first hire.
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EU Transparency Register
The entry, with its financial data, prepared and kept up to date each year.
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Accounts and tax returns
Annual accounts and budget, filing, legal entities tax and patrimony tax returns.
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Staff from outside the EU
Single permits and family members: residence and work permits.
Planning a Brussels association?
Tell us who the founding members are, where they are based and what the association will do. We send a fixed quote for the articles, notary, Royal Decree file, publication, UBO register, bank and Transparency Register, and tell you on the call if an ASBL or a branch would serve you better.
Can all the founders be foreigners living abroad?+
Yes. There is no nationality or residence condition, and two founders, individuals or legal persons, are enough. They can sign by power of attorney. Directors living abroad are deemed to elect domicile at the Brussels seat.
How long does it take?+
About three to four months from deed to published AISBL: our practice estimate, not an official figure. Most of it is the FPS Justice review before the Royal Decree. After the decree the law sets maximums: filing within 30 days, publication within 10 days of filing. An ASBL is faster.
Can we sign contracts before the Royal Decree?+
Yes, but the signatories are personally, jointly and severally liable, unless the AISBL acquires legal personality within two years and takes the commitments over within three months of that.
Can an AISBL earn money?+
Yes, without a ceiling in the Code, provided no profit is distributed. If the activity is profit-making in substance, the AISBL moves from the legal entities tax into corporate income tax.
Do we need a statutory auditor?+
Only if the AISBL exceeds more than one of: 50 workers, EUR 11,250,000 turnover excluding VAT, EUR 6,000,000 balance-sheet total, in two consecutive financial years.
Can we change the articles without the King?+
Yes, except the purpose and activities, which need a Royal Decree. A notarial deed is needed only for the general meeting’s powers, the amendment procedure and the dissolution rules; the rest is changed by private deed and filed.
Is the EU Transparency Register mandatory?+
Formally voluntary, it is the condition for meetings with Commissioners, cabinets and senior Commission staff, for Parliament badges and events, and for meetings with Belgium’s Permanent Representative. It is free; update it at least once a year.
We are taking over an AISBL formed before 2019. What should we check?+
The Code applies to it since 1 January 2020, and its articles had to be brought into line by 1 January 2024. Until it amends its object, it may carry on only the activities the 1921 law allowed; that limit ends on 1 January 2029. We review the articles, publications and UBO entry first.
Can a foreign association just open a Brussels office?+
Yes, as a branch. It files its articles, seat, purpose, branch address, representatives and accounts before opening, then changes within 30 days and accounts every year. No Royal Decree, but no Belgian legal person either: home-country rules on liability and governance apply.
What happens to the assets on dissolution?+
Debts are paid first. The surplus may never go to members or directors; it goes to the disinterested purpose in the articles.
How much does it cost?+
Our fee depends on the form, the founders and the add-ons; the quote is fixed and does not change once we start. Notary fees and Moniteur belge publication costs are separate and shown in the quote. The Transparency Register is free.
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