Legal entities tax (rechtspersonenbelasting)
In principle, vzw’s pay legal entities tax (rechtspersonenbelasting). You have to submit a tax return via the BIZTAX system.
Many vzw’s submit a blank tax return and so don’t pay any direct tax in practice.
Please note, this is compulsory, even if the tax return is blank. The tax authorities don’t send reminders!
You can read about corporation tax for vzw’s at SCWITCH (in Dutch).
Corporation tax (vennootschapsbelasting)?
Since the new vzw-legislation of 2019, vzw’s are permitted to carry out unlimited commercial activities.
If the commercial activity is more than incidental, and takes up the largest part of the activities of the vzw, then your vzw does not fall under the advantageous legal entities tax (rechtspersonenbelasting) but under the corporation tax (vennootschapsbelasting). Also this means you can no longer engage volunteers.
Asset tax (patrimoniumtaks)
Updated on 4th of March, 2024
Vzw’s also have to pay asset tax (patrimoniumtaks). This is a tax on the assets of the organisation.
The association’s assets or property means:
- all immovable property such as e.g. a purchased building or studio and/or the furnishings of a purchased or rented property;
- movable property such as e.g. a car of the organisation, music installation, costumes, decoration, office equipment, etc;
- receivables such as outstanding invoices or promised subsidies, i.e. money that still has to be paid to the association.
If the assets of your vzw are less than €50,000, you don’t have to pay any Asset tax and does not (or no longer) have to file a declaration!
Are the assets of your vzw greater than €50,000? Then you will have to calculate an Asset tax and pay it no later than 31 March.
Do not wait until you receive notification from the registration office, but take the initiative yourself in time!
CULTUURLOKET has a comprehensive and clear explanation of how to calculate and declare the Asset tax. (only in Dutch)
VAT (BTW)
Vzw’s may well be subject to VAT!
If your vzw is liable to pay VAT, it must keep accounts for VAT, add VAT to invoices and it can also deduct VAT from purchases.
You can read more about VAT at Cultuurloket (in Dutch).
Fiscal slips (fiscale fiches)
If you work with freelancers, then you or your bookkeeper must draw up a fiscal slip for them.
You can read all about this fiche 281.50 at Scwitch (in Dutch).
Buying and inheriting
A vzw has to pay registration duties just like a person, for deeds for a gift, purchases of buildings, etc.
A vzw also has to pay inheritance tax if it receives a bequest.
More information
Your bookkeeper or accountant can give you all information on taxes, fiscal obligations and tax returns.
But you can also do this administration yourself. Don’t hesitate to ask for help at Cultuurloket, or Scwitch.
Or, of course… contact Danspunt.