What is called selfless management of an association?

Verified 24 March 2022 - Directorate for Legal and Administrative Information (Prime Minister)

Disinterested management of an association shall be established if all of the following conditions are met:

  • Leaders shall carry out their activities pro bono or are paid within the limits laid down by law
  • The association shall not distribute any direct or indirect benefit in any form whatsoever
  • The members of the association and their rights-holders hold no part whatsoever of the assets (i.e. the assets of the association), with the exception of the right to take over contributions. This may be the case where the statutes provide that members who have provided the association with an element of its assets may recover it at the end of a certain period or upon its dissolution.

If the association does not fulfill these conditions, its management is interested and the association is necessarily subject to the so-called taxes commercial (VAT, business tax and territorial economic contribution).

Please note

the fact that an association has selfless management does not prevent it from employing employees.

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