Foreign companies, associations and foundations

Models for foreign companies

 General information

The annual accounts must be drawn up in accordance with the law of the company’s country of origin; use of the (full or abridged) models for the annual accounts of Belgian companies is therefore not required. If you still wish to use these models, they are available in the drop-down menu, by selecting “Companies”.

 NOTE To ensure correct submission via the Filing application,

  • Large foreign companies must use the ‘VOL-bv’  (Dutch) or ‘C-se’ (French) cover sheet.
  • Small foreign companies as defined in Article 1.24 of the Code of Companies and Associations, must use the ‘VKT-bv’ (Dutch) or ‘A-se’ (French) cover sheet.

 NOTE If you submit a model for consolidated accounts, you must always comply with the form requirements for a consolidated company (i.e. choose “Company - consolidated model” from the menu).

 NOTE In certain Member States, foreign companies may file their consolidated annual accounts together with their statutory annual accounts in a single document.
In that case, they may also do so at the Central Balance Sheet Office. The filing then consists of a single document, drawn up in an official language of Belgium. The full (available in Dutch and French) or abridged (available in Dutch and French) cover sheet must be used, depending on the size criteria.

Models for immigrating companies (statement of assets and liabilities)

 General information

The company, through its governing body, must file a statement of assets and liabilities with the National Bank of Belgium reflecting its asset situation at the time of conversion.

The choice will be determined based on the future corporate form.

 More information here

Immigrating companies with share capital

If you have chosen immigrating company with share capital, we recommend using the ‘A/P cap’ (Dutch) or ‘A/P-cap’ (French) model.

NOTE When using this model, please do not submit the first two pages of the filing form (title page + table of contents).

Immigrating companies without share capital

If you have chosen migrating company without share capital, we recommend using the ‘A/P-inb’ (Dutch) or ‘A/P-app’ (French) model.

 NOTE When using this model, please do not submit the first two pages of the filing form (title page + table of contents).

Models for foreign associations and foundations

 General information

Articles 3:50 and 3:54 CCA state that foreign associations and foundations with a Belgian branch that exceed one of the thresholds set out in Article 3:47 §2 and Article 3:51 §2 CCA, respectively, are required to file their annual accounts with the Central Balance Sheet Office. The annual accounts may be filed in the form in which they were drawn up.

 NOTE The filing obligation applies to the foreign association or foundation, thus not to its Belgian branch.

 NOTE To ensure correct submission through the Filing application, the ‘S-vzw’ (Dutch) or ‘S-asbl’ (French) cover sheet should always be used. It is also important to state the reason for the derogation by indicating “Foreign association or foundation” in the comments field.

If you choose the Belgian standard model:

  • Select “Full” if the foreign association or foundation qualifies as “large”. The model to be used is available in  Dutch and French.
  • Select “Abridged” if the foreign association or foundation qualifies as “small”. The model to be used is available in Dutch and French.

 NOTE When using one of these models, please do not submit the first two pages of the filing form (title page + table of contents).