Association for no profit

from Wikipedia, the free encyclopedia

The non-profit-making basis ( dt. Abbreviation VoG ; . NDL Vereniging zonder winstoogmerk, VZW , fr. Association sans but lucratif, ASBL ) is in Belgium next to the foundation , a legal form for non-profit associations or non-profit organizations , either as national Association ( verenigingen zonder winstoogmerk, association sans but lucratif ) or as an international association ( international verenigingen zonder winstoogmerk, association international sans but lucratif ).

It was introduced by law of June 27, 1921. Up until 2002 the name was Gesellschaft ohne profit-for-profit ( GoE ). A change in the law was made on May 2, 2002, and a royal decree of June 26, 2003 regulated further details. Overall, more transparency and a changed form of accounting was created.

The statutes must be drawn up in accordance with Belgian language legislation. If the association is based in the Flemish part of Belgium, the statutes must be drawn up in Dutch, in the French-speaking part in French and in the German-speaking area in German. If the registered office is in Brussels, you can choose between Dutch and French.

East Belgium

A well-known VoG in German-speaking Ostbelgien is Die Lupe VoG , a non-denominational and politically independent institution for adult education in Eupen .

International VoG (IVZW, AISBL)

Since Belgium, and especially Brussels, is the seat of many international organizations, this legal form has a special position for internationally oriented non-profit organizations. Since the legislative reform, Belgian law has known not only the internal Belgian VoG but also an international non - profit-making association (German abbreviated IVoG , Dutch Internationale vereniging zonder winstoogmerk, IVZW , French Association internationale sans but lucratif, AISBL ).

Examples of an IVoG are the European party Alliance of Liberals and Democrats for Europe , ID4me and Volt Europa , each of which has its headquarters in Brussels.

Other types of associations in Belgium

In addition to the VoG, which is classified as a legal person, there is also the non-legal factual association in Belgium (ndl. Feitelijke vereniging , French association de fait , English de facto association ), a club-like association of natural or legal persons with common goals . The factual association does not represent a legal entity and therefore, among other things, each member remains fully liable for the association's debts.

Since the reorganization of Belgian association law through a comprehensive corporate law reform in 2019, commercial associations with the intention of making a profit are also permitted.

Other countries

In Luxembourg there is a corresponding legal form, which is called an association without a profit-making purpose there , but is also abbreviated to VoG . However, the restriction applies here that the French abbreviation asbl is usually used instead of the abbreviation VoG , since in contrast to Belgium, legal texts in Luxembourg are generally only published in French.

This legal form also exists in the former colony of the Belgian Congo, today's Democratic Republic of the Congo .

There is also a motion for a resolution by the European Parliament from 2001 which calls for a European non-profit association .

Web links

Commons : Non-profit organizations  - collection of pictures, videos and audio files
  • Information on the Belgian company forms in German at: business.belgium.be
  • Information on the Belgian VoG with instructions for establishing the same in German at: business.belgium.be
  • Belgisches Staatsblatt - Amendment to the law of May 2, 2002: vsdc.be - Legal text (nl & fr; PDF; 177 kB)
  • German translation of the laws and decrees since 2002 from a private website luc-frank.be (German; PDF; 139 kB)
  • "De kleine vzw" documentation on justitie.belgium.be (Dutch; PDF; 1.3 MB)
  • "De vzw" documentation on belgium.be (Dutch)
  • This website of the Vlaams Studien- en Documentatiecentrum voor vzw’s provides detailed information in Dutch about the vzw and VoG: vsdc.be

Individual evidence

  1. ↑ Belgian Associations and Foundations Belgian National Bank , link to the Dutch or French version of the website
  2. ^ Christoph Kocks: Founding of non-profit organizations in Belgium. Retrieved February 11, 2020.
  3. ↑ Sarah Kocks: Forms of Associations 2019
  4. ↑ Amendment to the law of May 2, 2002 in the Belgian State Gazette vsdc.be (nl & fr; PDF; 177 kB)
  5. ↑ HET NIEUW BOEKHOUDKUNDIG STELSEL VAN DE KLEINE VERENIGINGEN, page 6 from: justitie.belgium.be ( Memento of the original from March 19, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (PDF; 1.3 MB) @1@ 2Template: Webachiv / IABot / justitie.belgium.be
  6. ↑ Federale overheid justitie "De vzw" .pdf at belgium.be ( Memento of the original from July 10, 2012 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / justice.belgium.be
  7. ↑ Associations and foundations on page 5 at: belgium.be ( Memento of the original from September 13, 2014 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (PDF; 1.1 MB) @1@ 2Template: Webachiv / IABot / justice.belgium.be
  8. ↑ SETAC Europe VZW: Example for the articles of a VZW ( Memento of the original from May 7, 2012 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (in English) @1@ 2Template: Webachiv / IABot / www.setac.org
  9. ^ Christoph Kocks: Founding of non-profit organizations in Belgium. Retrieved February 11, 2020.
  10. ↑ lupe.be
  11. ↑ Legal text of May 2, 2002 on the international VoG on page 38 at: vsdc.be (nl & fr; PDF; 177 kB)
  12. ↑ ad-ministerie.be
  13. ^ Volt Europe: Legal. Retrieved May 17, 2020 (English).
  14. ↑ Information about the factual association in German at: business.belgium.be ( Memento of the original from July 28, 2012 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / business.belgium.be
  15. ↑ German Code of Companies and Associations (GGV) of March 23, 2019
  16. ↑ Information about the non-profit association at: philanthropie.lu ( Memento of the original of May 22, 2012 in the Internet Archive ) Information: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.philanthropie.lu
  17. ↑ More information about the non-profit association in Luxembourg at: Portal for honorary office ( Memento des original from March 17, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.benevolat.public.lu
  18. ↑ Motion for a resolution on the European non-profit association, europarl.europa.eu (DE)