Foreign companies and NPIs
The following legal entities have to file annual accounts with the National Bank:
foreign companies with a branch in Belgium Source: CCA Art. 3:20. § 1
- Page Full 1.1 (in French, in Dutch, in German) - first page for filing the annual account
- Conso 1.1. (in French, in Dutch, in German) - first page for filing the consolidated annual account
- Exception: Foreign companies or an European economic interest groupings (EEIGs) who meet the criteria laid down by Article 15 of the Company Code ('small companies') must use the first page VKT 1.1 or A.1.1 or Verk. 1.1.
foreign associations and foundations with a branch in Belgium are required to file their annual accounts for the last completed financial year with the National Bank of Belgium, in the form in which those accounts were prepared, audited and published according to the law of the State under which the association is incorporated.
Source: CCA Art. 3:50 and Art. 3:54.
The obligation to file the annual accounts with the National Bank of Belgium applies to the foreign association or foundation and not to its branch in Belgium, if the branch exceeds one of the criteria (in Dutch) (in French) listed in Article 3:47, §2 and Article 3:51, §2 of the CCA respectively, on the balance sheet date of the last closed financial year.
Foreign associations and foundations that do not use our standardised models for associations and foundations are requested
- to use the first page S-asbl 1.1. (French) - S-vzw 1.1 (Dutch) - for filing a non-standardised model of annual accounts for foreign associations and foundations
- with the indication ‘Association ou fondation étrangère’ (French) - 'Buitenlandse vereniging of stichting' (Dutch) as justification for the deviation from that which is provided for by the R.D. of 29 April 2019.