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Law for non-profit associations and foundations


Following the new law of 7 August 2023 on non-profit associations and foundations, which came into force on 23 September 2023, please find below some of the features of this new law:

  • The minimum number of association members is reduced from 3 to 2;
  • The Board of Directors comprises at least 3 directors. Directors may be appointed free of charge;
  • There is no longer any obligation to publish the list of members annually with the Registre de Commerce et des Sociétés (Rcs). The lists must be kept internally by the Board of Directors and may be kept in electronic format;
  • Possibility of holding general meetings and board meetings by videoconference;
  • An Asbl may hold property that is not necessary for the realisation of its objects;
  • Asbls are classified as small, medium or large, depending on the number of employees, total annual income and total assets held. Depending on the category, each Asbl must comply with certain accounting requirements;
  • The Asbl is also obliged to keep the Rcs up to date in the event of a change in its articles of association or a change in the board of directors, as well as the Rbe in the event of a change in the beneficial owner;


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