Yes, a non-profit organisation can hire staff according to the rules of the Labour Code by concluding an employment contract in due form.

Yes, a director may be remunerated for services rendered to the organisation outside his or her directorship. The work to be done and the amount of the remuneration must be decided by a vote of the Board of Directors in which the director concerned does not participate. 

Yes, a board member can also be an employee of the organisation on the basis of an employment contract. In this particular situation, it is essential that the elements of an employment contract are respected: that the contract contains a description of the work to be done, the amount of the salary and, above all, that it establishes the subordination link between the employee and the organisation. The hiring of the director as an employee requires a vote of the board of directors, in which the director concerned does not participate.

Yes, the Board of Directors can decide to delegate its powers to one of the directors. If the articles of association allow it, it can also delegate them to a third party.

Oui, une asbl peut vendre des biens et prester des services à condition que le caractère non-lucratif soit respecté. Un résultat financier positif ne peut pas être distribué aux membres.

Non-profit organisations are not exempt from the obligation to have specific authorisations or approvals depending on the type of activity. The necessary information must be obtained from the competent ministry before starting the activities.

Yes, a non-profit association can make profits. The NPI brings together people who wish to achieve a municipal purpose, which must not be to make a profit or to obtain financial benefits for its members. If a financial year ends with a positive result, the profit must remain within the organisation and be allocated to the realisation of the social object. Under no circumstances may it be distributed to members of the organisation.

The principle that a non-profit organisation does not fall under any tax regime is predominant. However, there is reason to be cautious and it is recommended that NPIs that sell goods and provide services on a non-occasional basis obtain the necessary clarifications from the Tax Administration concerning the tax on communities and from the Registration Administration concerning the liability to VAT. 

Non-profit organisations that pursue an aim of general interest of a philanthropic, religious, scientific, artistic, educational, social, sporting or tourist nature may be recognised as being of public utility. The application must be submitted to the Ministry of Justice and must include all the information that will enable the Ministry to make a useful assessment of the situation.

Donations to a non-profit organisation of public utility are deductible (above a certain amount) as a special expense from the donor's taxable income.

A non-profit organisation whose social object is development cooperation is entitled to obtain the "Non-Governmental Development Organisation (NGDO)" approval. A corresponding application must be sent to the Minister responsible for development cooperation. The application must justify the capacities, competences and experiences of the NGO in the implementation of programmes and projects for the benefit of the populations of developing countries.

Donations to an NGO are deductible as a special expense from the donor's taxable income. 

Oui. Il faut mettre les statuts de l’association à jour, c’est-à-dire les rendre conformes au texte de la nouvelle loi.  Vous disposez d’un délai de 24 mois à partir du 23 septembre 2023, c’est-à-dire jusqu’au 22 septembre 2025, pour mettre vos statuts à jour.  Vous trouverez un Modèle de statuts mis à jour.

 La mise à jour des statuts doit être adoptée par l’assemblée générale, aux conditions de quorum et de majorité requises pour la modification des statuts (plus de détails ici). Cependant, lorsque la modification consiste simplement et uniquement à changer une référence à une disposition abrogée de la loi ou à une disposition dont seule la numérotation a été changée par l’effet de la nouvelle loi, le conseil d’administration peut faire les modifications nécessaires et il n’est pas nécessaire de convoquer une assemblée générale pour acter ces mises à jours de pure forme