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Setting up a non-profit or­gan­i­sa­tion (vzw)

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Last updated on 28.07.2025


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Establishing a non-profit organisation (vzw): the first steps

  1. At least two founders

    Since 2019, it has been obligatory for a non-profit organisation to be founded jointly by at least two persons or organisations. They hold a founding meeting where they decide on the name, purpose (which must be non-profit) and activities of the non-profit organisation and appoint the first directors (often also called ‘board members’). 

    Usually the founding members are the first directors, but that isn’t necessarily so.  

     

  2. Articles and memorandum of association

    The articles of association ('statuten') are the ‘ground rules’ of your organisation. They set out: 

    • the non-profit purpose and how you intend to achieve it, 
    • membership rules: conditions for admission and resignation, 
    • structure: the extent of the powers held by the various roles, the way directors are appointed and dismissed, voting quotas, etc.

    A memorandum of association ('oprichtingsakte') is issued, which contains:

    • the articles of association
    • the names and addresses of the founders
    • the appointment of the first directors and the executive managers (if any)
    • the signatures of all the founders.

       

  3. Model documents and more info

Required formalities: deposit and publication

  1. Deposit at the court registry

    You must deposit the necessary documents at the court registry of the competent commercial court or the e-registry (D/FR/G) within 30 days of the founding meeting:

    • the official Form I issued by the FPS Justice (D/FR/G): (on paper, printed on one side in triplicate, or enter the same information on the e-registry website)
      • Section A: Identification of the non-profit organisation.
      • Section B:
        • Text of the memorandum of association.
        • On the final page:
          • At the bottom of the recto side: the names and job titles of the directors who represent the non-profit organisation.
          • Verso: the same names again, with their signatures.
      • Section C:
        • Enter one director per line, and the executive manager(s) if you have any.
        • If you want to add more names than the number of lines available, add Section C a second time and enter the remaining names there.
        • At the bottom of the page: signature of the person filling in the form.
    • You also provide another copy of the memorandum of association and the deed for the appointment of the directors, including their national registration numbers, signed by all the founding members.
    • If you deposit the documents at the e-registry, you pay during your visit to the website. If you deposit them on paper at the commercial court, you need to pay in advance and take proof of payment with you. You will find the prices for depositing the documents and payment instructions here (D/FR/G).
    • You can search for the competent commercial court for depositing the documents on paper here (Dutch).

       

  2. Publication in the Belgian Official Gazette

    After being checked by the registrar, your non-profit organisation will be registered with the Crossroads Bank for Enterprises and published in the Official Gazette (Belgisch Staatsblad). That may take a few weeks. Once that has happened, the non-profit organisation officially exists.

After establishment

  • Entry in the UBO register

    Find out more here about the UBO register.
     

  • Creating an internal file for your non-profit organisation

    This file is for all the deeds and documents you are legally obliged to issue and keep, although they do not necessarily need to be filed or registered anywhere officially.

    1. List of members containing the surname, first name, address and changes of membership (date of admission, address change, resignation, etc.)
    2. Minutes of the general assembly, directors’ meetings and (if applicable) meetings of the executive managers
    3. Accounts and supporting documents
    4. House rules, if applicable
       

  • Ensure that your directors and/or executive managers have access to the official channels

    • MyMinfin: UBO registration, RPB (tax on legal entities)
    • Biztax: to upload tax slips
    • Social security: RSZ, Dimona returns, eBox
    • Verenigingsloket: information service for associations and non-profit organisations
       

  • Open a bank account

    Once your articles of association have been published in the Official Gazette (Belgisch Staatsblad), you can open a professional bank account in the non-profit organisation’s name. Usually all the directors need to present identifying documents to the bank to be able to open an account.
     

  • Sign the necessary contracts and insurance policies

  • Plan your accounting and work out whether your are subject to VAT or exempt

Annual obligations

Once your non-profit organisation exists and is up and running, you will still need to take care of administrative matters and meet all your recurrent obligations.

We have made a list of these obligations in a separate section, ‘Annual obligations of a non-profit organisation’.

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*Disclaimer: This web page offers practical guidelines and is not intended to replace legal advice. Always consult a professional for specific questions.*