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Nonprofit and charitable organizations in Aywaille operate under Belgian federal law together with regional and municipal rules. The most common legal form for grassroots associations in Wallonia - the region where Aywaille is located - is the association without lucrative purpose, known in French as an ASBL. Since 1 January 2020 the rules for ASBLs and other noncommercial entities have been incorporated in the Code of Companies and Associations - Code des sociétés et des associations - which modernized governance, transparency and filing obligations.
Key features of the legal regime include a requirement for written statutes, a general assembly of members, a management body such as a board of directors, and specific accounting and filing duties that vary by the size of the organization. Registration with the Crossroads Bank for Enterprises - Banque-Carrefour des Entreprises - is mandatory and gives the organization a company number. Many activities common to charities - fundraising events, hiring staff, running social services or offering meals - also trigger municipal or regional permits, sectoral rules and compliance with data protection and employment law.
Working with a lawyer who knows nonprofit law can save time and reduce legal risk. Common situations where legal help is useful include:
- Starting or registering an ASBL and drafting clear statutes that reflect the organization’s aims and governance model.
- Applying for recognition or public-utility status so donors can get tax-deductible receipts, or advising on tax exemptions and VAT treatment.
- Structuring relationships when receiving public subsidies or entering into contracts with public authorities or international funders.
- Negotiating and drafting leases, property purchase documents, sponsorship and service contracts, and partnership agreements.
- Advising on employment contracts, social security contributions, volunteering arrangements, and termination procedures.
- Handling disputes among members, director liability issues, or disputes with funders and regulators.
- Guiding lawful fundraising and lotteries, ensuring compliance with rules on public collections and permits.
- Preparing for transformation, merger, insolvency or dissolution.
The following aspects of Belgian and local law are particularly relevant for nonprofit actors in Aywaille:
- Corporate form and governance: The Code des sociétés et des associations sets minimum requirements for statutes, corporate organs, minutes and internal decision making. Statutes should define purpose, membership rules, voting rights and rules for appointing and removing directors.
- Registration and publication: An ASBL must register at the Crossroads Bank for Enterprises and normally publish certain acts in the Belgian Official Gazette. The organization must file annual accounts depending on its size - simplified or full - with the National Bank of Belgium.
- Tax and donations: Not every ASBL is automatically eligible to issue tax-deductible receipts. Only organizations with a specific recognition - often public-utility or otherwise approved by tax authorities - may issue fiscal receipts. VAT and corporate tax rules depend on whether activities are economic in nature and on the scale of operations.
- Public fundraising and events: Municipal permits are often required for public collections, street collections, public events, selling goods or organizing lotteries. The municipality of Aywaille sets local rules and safety requirements for events on public property.
- Employment and volunteers: Belgian employment law and social security rules apply when hiring staff. Volunteers have a different legal status from employees and should be covered by clear agreements and appropriate insurance. Registration with the social security authorities (ONSS/RSZ) is required for employees.
- Data protection: The EU General Data Protection Regulation - GDPR - applies. Nonprofits collecting donor, volunteer or beneficiary data must have legal bases for processing, protect personal data and be ready to respond to data-subject requests.
- Subsidies and public funding: Regional, provincial and municipal grants come with contractual conditions, reporting obligations and audit rights. Noncompliance can lead to repayment demands or ineligibility for future funding.
- Liability and insurance: Boards must consider professional liability, director liability and civil liability insurance. Directors may be personally liable for certain breaches or if obligations to third parties are not respected.
- Sectoral rules: Activities involving food service, childcare, eldercare, health services, gambling or transport will trigger additional licensing, safety and background-check requirements.
To form an ASBL you need written statutes setting out the purpose, members, governance and decision-making rules. You must hold an initial meeting to adopt the statutes and appoint directors. Then register the organization at the Crossroads Bank for Enterprises to receive an enterprise number and file any required publication with the Belgian Official Gazette. A lawyer can draft or review statutes to make sure they meet legal requirements and your objectives.
Not automatically. Tax-deductible receipts are generally reserved for organizations recognized as public utility or otherwise authorized by the tax authorities. Many ASBLs do fundraising without tax-deductible receipts. If tax deductibility is important for your donors, consider seeking recognition or partnering with a foundation that can issue fiscal receipts.
Statutes should define the organization’s purpose, membership admission and exclusion rules, meeting frequency and quorum rules for the general assembly, board composition and appointment/removal procedures, voting rules, conflict-of-interest rules, financial year, audit requirements and rules for amendment of statutes and dissolution. Clear rules reduce disputes and support good governance.
Accounting and filing depend on the size of the organization. Small ASBLs may use simplified accounts while larger ones must prepare full annual accounts and sometimes an audit report. Many organizations must deposit annual accounts with the National Bank of Belgium within statutory deadlines. Proper bookkeeping and timely filings are essential, particularly when receiving public funds.
Volunteers are not employees, but their role should be documented in a volunteer agreement that clarifies tasks, time commitment, expense reimbursement, insurance, confidentiality and liability. Misclassifying volunteers who perform employee-like duties can create social security and employment-law risks, so seek legal advice when in doubt.
Public collections, street collections, lotteries and large events usually require permits from the municipality and must comply with local safety, noise, food and waste regulations. If you plan to sell alcohol, serve food or use amplified sound, additional licenses and health inspections may be required. Contact the Aywaille town hall early to discuss requirements.
No. An ASBL is by law a non-lucrative entity. Any surplus must be used to pursue the organization’s statutory objectives and cannot be distributed to members. If an association conducts commercial activities, those activities may be taxable and must be structured carefully to avoid jeopardizing nonprofit status.
Board members have fiduciary and statutory duties. They can be held civilly or criminally liable for negligence, breach of law, acts causing damage or for failing to fulfill statutory filing or reporting obligations. Liability risk can be reduced through good governance, careful decision-making, conflict-of-interest rules and appropriate insurance.
Hiring staff requires employment contracts that comply with Belgian labour law, registration with the social security authorities (ONSS/RSZ), payroll withholding for taxes and social contributions, and compliance with working time, leave and health-and-safety rules. For part-time or fixed-term work, specific rules apply. Consult a lawyer or HR advisor to set up compliant contracts and payroll procedures.
Mergers, conversions and dissolution are regulated by the CSA and require decision-making by the general assembly, compliance with statutory rules, settling debts to creditors and often publication of the decision. Dissolution may trigger liquidation procedures. Legal and accounting assistance is strongly recommended to ensure proper creditor protection and correct filings.
Here are useful institutions and resources to consult for further information and practical steps:
- Crossroads Bank for Enterprises - registration and enterprise number procedures.
- National Bank of Belgium - rules for filing annual accounts and public registers.
- Federal Public Service Finance - guidance on tax treatment and conditions for issuing fiscal receipts.
- Service Public de Wallonie - regional grants, social action resources and sectoral guidance in Wallonia.
- Aywaille municipal administration - permits for public events, local regulations and safety rules.
- Data Protection Authority - guidance on GDPR compliance for handling personal data.
- ONSS/RSZ - social security registration and contributions for employees.
- SPF Justice and Moniteur belge - information on recognition procedures and required publications.
- Barreau de Liège - to find lawyers experienced in nonprofit and charity law in the Liège province and Aywaille area.
- King Baudouin Foundation and other umbrella foundations - support programs, capacity building and in some cases fiscal receipt mechanisms or partnership opportunities for projects.
If you need legal help, follow these practical steps:
- Clarify your objectives - write a short summary of your organization’s mission, planned activities, expected income sources and whether you will hire staff or rely on volunteers.
- Prepare basic documents - draft or gather proposed statutes, a budget, a list of founding members and an initial project plan.
- Contact local authorities - speak with the Aywaille town hall about permits for events or use of municipal premises and with Service Public de Wallonie if you expect to apply for regional subsidies.
- Find a lawyer - look for a lawyer with nonprofit experience via the Barreau de Liège or personal recommendations. Ask for a clear fee estimate and request references or examples of similar work.
- Bring relevant materials to your first legal meeting - mission statement, draft statutes, projected budget, details on planned fundraising and a list of risks or questions you want to cover.
- Consider immediate compliance items - register at the Crossroads Bank for Enterprises, set up basic bookkeeping, get appropriate insurance and draft volunteer agreements if volunteers will be active right away.
- Plan governance and risk management - adopt conflict-of-interest rules, a decision-making calendar, document retention and data protection measures, and schedule regular board reviews.
Legal issues for nonprofits can involve several layers - federal, regional and municipal - so early legal and accounting advice helps prevent problems and supports stable growth. If you are unsure about any step, consult a local lawyer who understands nonprofit law in Wallonia and the practical requirements that apply in Aywaille.
