Language of the annual accounts

The annual accounts must be drawn up in the language, or one of the official languages, of the language area in which the legal entity has its registered office.

The annual accounts can be translated and filed in an official language of the EU without obligation. This additional filing is subject to the same formalities and payment conditions as the annual accounts that must be filed.

Pursuant to Article 3:36 of the Companies and Associations Code (CAC), the annual accounts of foreign companies with a branch in Belgium must be drawn up or translated into the language or one of the official languages of the linguistic region in which the Belgian branch is established.

Source: Art. 2:33 CAC

The annual accounts must be drawn up in the same language. No more than one language may therefore be used in the documents that are the subject of one and the same filing.

Source: Art. 3:67 and 3:187 of the Royal Decree on the Companies and Associations Code.