Associations, foundations and health insurance funds

Standard models

 General information

The choice of model is based on the size criteria.

 NOTE When submitting any of these models, please do not include the first two pages of the filing form (title page + table of contents).

If you choose the full model

You have selected Association or foundation - Standard Model – Full:
You should use the ‘VOL-vzw’ (Dutch) or 'C-asbl' (French) model.

If you choose the abridged model

You have selected Association or foundation - Standard Model – Abridged:
You should use the ‘VKT-vzw’ (Dutch) or 'A-asbl' (French) model.

If you choose the micro model

You have selected Association or foundation - Standard Model – Micro:
You should use the ‘MIC-vzw’ (Dutch) or 'M-asbl' (French) model.

Specific models for: associations, foundations and institutions for occupational retirement provision (IORPs)

 General information

Some associations and foundations such as schools and hospitals are subject to specific legislation due to the special nature of their activities and are obliged to use a a model that is different from the standard model. If the board of directors considers the applicable accounting requirements to be equivalent to those provided for by the RD of 29 April 2019, the association or foundation may file a specific model rather than a standard one.

In any case, institutions for occupational retirement provision (IORPs) must use a specific model.

 NOTE To ensure correct submission through the Filing application, please use the S-vzw (Dutch) or S-asbl (French) cover sheet.

Models for health insurance funds and national federations of health insurance funds

 General information

Health insurance funds and national federations of health insurance funds subject to the Act of 6 August 1990 must prepare their annual accounts in accordance with the model established by the Office for the Oversight of Health Insurance Funds and National Federations of Health Insurance Funds.

 NOTE To ensure proper filing, the appropriate cover sheet should be used:

  • The ‘VR-mut’ (Dutch) or 'AL-mut' (French) cover sheet for annual accounts concerning supplementary insurance.

    or

  • ‘FVP-mut’  (Dutch) or 'AOF-mut' (French) cover sheet for annual accounts concerning federal compulsory insurance.

    or

  • The ‘RVP-mu’  (Dutch) or  'AOR-mut' (French) cover sheet for annual accounts concerning regional compulsory insurance.