This section covers the legal and administrative responsibilities of a Flemish VZW.
Important Deadlines
| Date | Obligation |
|---|---|
| March 31st | Patrimoniumtaks: Tax on VZW assets (Exempt if assets < 50k EUR). |
| June 30th | General Meeting: Must be held within 6 months of the end of the book year. |
| July 31st | Annual Accounts: Must be filed within 30 days of the General Meeting. |
| September 30th | Biztax: Annual declaration for the legal entity tax (RPB). |
| Annual | UBO Register: Confirm current “beneficial owners” via MyMinFin. |
Administrative Checklist
1. UBO Register
- Requirement: Must be confirmed annually, even if no changes occur.
- Changes: Must be updated within 30 days of any change (e.g., new board member).
- Platform: MyMinFin.
2. Ledenregister (Register of Members)
- Requirement: A physical or digital register of all effective members must be kept at the VZW’s seat.
- Updates: Changes must be recorded within 8 days.
3. Belgian Official Gazette (Belgisch Staatsblad)
- Any change in the board (appointment/resignation) or statutes must be filed for publication within 30 days.
4. Fiscale Verplichtingen
- Rechtspersonenbelasting (RPB): Even if there is no profit, a (nihil) declaration is mandatory via Biztax.
- E-facturatie: Be aware that B2B digital invoicing will become mandatory from January 1st, 2026.