{"id":188,"date":"2026-06-12T11:14:15","date_gmt":"2026-06-12T11:14:15","guid":{"rendered":"https:\/\/business-center.be\/?p=188"},"modified":"2026-06-12T11:14:15","modified_gmt":"2026-06-12T11:14:15","slug":"obligations-legales-et-administratives-des-asbl","status":"publish","type":"post","link":"https:\/\/business-center.be\/?p=188","title":{"rendered":"Obligations l\u00e9gales et administratives des ASBL"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><a href=\"https:\/\/www.monasbl.be\/info\/quelles-sont-les-obligations-legales-et-administratives-des-asbl\">Quelles sont les obligations l\u00e9gales et administratives des &#8230;<\/a><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Afficher plus d&rsquo;images<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.monasbl.be\/info\/quelles-sont-les-obligations-legales-et-administratives-des-asbl\"><\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a href=\"https:\/\/www.monasbl.be\/info\/quelles-sont-les-obligations-legales-et-administratives-des-asbl\">Quelles sont les obligations l\u00e9gales et administratives des &#8230;<\/a><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.monasbl.be\/info\/quelles-sont-les-obligations-legales-et-administratives-des-asbl\"><br>Monasbl.behttps:\/\/www.monasbl.be \u203a info \u203a quelles-sont-les-obliga&#8230;<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. <em>Rassembler l&rsquo;organe d&rsquo;administration<\/em> \u00b7 2. Tenir une Assembl\u00e9e g\u00e9n\u00e9rale ordinaire chaque ann\u00e9e \u00b7 3. D\u00e9poser les comptes annuels \u00b7 4. Publier au Moniteur belge&nbsp;&#8230;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Termes manquants&nbsp;:<s>illustrant<\/s> \u200e| Afficher les r\u00e9sultats avec&nbsp;: <a href=\"https:\/\/www.google.com\/search?client=firefox-b-d&amp;hs=2cOV&amp;sca_esv=942940f831a9853d&amp;sxsrf=ANbL-n6BQ273KldiWQkSeswmkYV6vxxTuw:1781262442991&amp;q=image+%22illustrant%22+les+obligations+l%C3%A9gales+d'une+asbl&amp;sa=X&amp;ved=2ahUKEwiH36nZx4GVAxU8gv0HHR0yFusQ5t4CegQISRAB\">illustrant<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/boutiquedegestion.be\/les-documents-en-droit-des-asbl-a-telecharger\/\"><\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a href=\"https:\/\/boutiquedegestion.be\/les-documents-en-droit-des-asbl-a-telecharger\/\">Les documents en droit des ASBL \u00e0 t\u00e9l\u00e9charger<\/a><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/boutiquedegestion.be\/les-documents-en-droit-des-asbl-a-telecharger\/\"><br>La Boutique de Gestion ASBLhttps:\/\/boutiquedegestion.be \u203a les-documents-en-droit-d&#8230;<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consultez, t\u00e9l\u00e9chargez, transmettez les documents en droit des <em>ASBL<\/em> mis \u00e0 votre disposition gratuitement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Autres questions<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quelles sont les obligations l\u00e9gales d&rsquo;une ASBL ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aper\u00e7u IA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les obligations l\u00e9gales d&rsquo;une ASBL (Association Sans But Lucratif) s&rsquo;articulent autour de 4 piliers : administratifs, comptables, fiscaux et juridiques. Bien qu&rsquo;elles puissent varier selon la taille de l&rsquo;association, la plupart exigent un suivi annuel rigoureux pour conserver la personnalit\u00e9 juridique.&nbsp;<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/justice.belgium.be\/fr\/themes_et_dossiers\/societes_associations_et_fondations\/associations\/asbl\"><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Voici les principales d\u00e9marches obligatoires, bas\u00e9es sur la l\u00e9gislation belge (Code des soci\u00e9t\u00e9s et des associations &#8211; CSA) :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Obligations administratives et juridiques<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Registre des membres :<\/strong> Tenir \u00e0 jour la liste de tous les membres effectifs au si\u00e8ge social.<\/li>\n\n\n\n<li><strong>Assembl\u00e9e G\u00e9n\u00e9rale (AG) :<\/strong> Organiser au moins une AG ordinaire par an pour approuver les comptes, voter le budget et donner d\u00e9charge aux administrateurs.<\/li>\n\n\n\n<li><strong>Transparence :<\/strong> Mettre \u00e0 disposition des membres les proc\u00e8s-verbaux et les documents financiers de l&rsquo;association.\u00a0<a href=\"https:\/\/www.bruxeo.be\/fr\/obligations-l%C3%A9gales-et-r%C3%A8glementaires-des-asbl\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">2. Obligations comptables et financi\u00e8res<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tenue des comptes :<\/strong> \u00c9tablir chaque ann\u00e9e un budget pr\u00e9visionnel et les comptes annuels (bilan, compte de r\u00e9sultat et annexes). Selon le volume de vos activit\u00e9s, vous devrez tenir une comptabilit\u00e9 simplifi\u00e9e ou en partie double.\u00a0<a href=\"http:\/\/info.hub.brussels\/guide\/demarrer-une-asbl-formalites\/les-types-dasbl-et-leurs-obligations-comptables\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n\n\n\n<li><strong>D\u00e9p\u00f4t des comptes :<\/strong> Les documents annuels doivent \u00eatre approuv\u00e9s par l&rsquo;AG dans les 6 mois suivant la cl\u00f4ture de l&rsquo;exercice, puis d\u00e9pos\u00e9s officiellement (au greffe du Tribunal de l&rsquo;Entreprise ou \u00e0 la Banque Nationale de Belgique selon la taille).\u00a0<a href=\"https:\/\/www.myfid.be\/ressources\/comptabilite\/obligations-comptables-asbl\/\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n\n\n\n<li><strong>R\u00e9viseur d&rsquo;entreprises :<\/strong> Obligatoire pour les plus grandes ASBL (d\u00e9passant certains seuils de chiffre d&rsquo;affaires ou de personnel).\u00a0<a href=\"https:\/\/www.wikipreneurs.be\/fiches\/entreprendre-legal\/asbl-pour-qui-comment-pourquoi\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">3. Obligations fiscales et d\u00e9claratives<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9claration \u00e0 l&rsquo;Imp\u00f4t des Personnes Morales (IPM) :<\/strong> Les ASBL ne sont pas soumises \u00e0 l&rsquo;imp\u00f4t des soci\u00e9t\u00e9s, mais doivent d\u00e9poser une d\u00e9claration annuelle \u00e0 l&rsquo;IPM pour justifier leurs activit\u00e9s non lucratives.\u00a0<a href=\"https:\/\/finances.belgium.be\/fr\/asbl\/impots_et_tva\/declaration-asbl-impot-des-personnes-morales\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n\n\n\n<li><strong>TVA :<\/strong> Si l&rsquo;association vend des biens ou des services de mani\u00e8re r\u00e9guli\u00e8re, elle doit \u00eatre assujettie \u00e0 la TVA et d\u00e9poser ses d\u00e9clarations p\u00e9riodiques.\u00a0<a href=\"https:\/\/www.myfid.be\/ressources\/comptabilite\/obligations-comptables-asbl\/\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n\n\n\n<li><strong>Taxe patrimoniale :<\/strong> Applicable si le patrimoine global de l&rsquo;association d\u00e9passe un certain seuil (en principe 25 000 \u20ac).\u00a0<a href=\"https:\/\/www.myfid.be\/ressources\/comptabilite\/obligations-comptables-asbl\/\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">4. Transparence et registres officiels<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Publication au Moniteur belge :<\/strong> Toute modification des statuts, nomination ou d\u00e9mission d&rsquo;un administrateur doit \u00eatre publi\u00e9e aux annexes du Moniteur belge.\u00a0<a href=\"https:\/\/www.monasbl.be\/info\/quelles-sont-les-obligations-legales-et-administratives-des-asbl\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n\n\n\n<li><strong>Registre UBO :<\/strong> L&rsquo;ASBL a l&rsquo;obligation l\u00e9gale d&rsquo;identifier et d&rsquo;enregistrer ses b\u00e9n\u00e9ficiaires effectifs (administrateurs, personnes exer\u00e7ant le contr\u00f4le) dans le registre UBO central.\u00a0<a href=\"https:\/\/www.youtube.com\/watch?v=Xo4PuboKgpw&amp;t=3\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pour plus de pr\u00e9cisions, consultez le portail officiel de la <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/justice.belgium.be\/fr\/themes_et_dossiers\/societes_associations_et_fondations\/associations\/asbl\">Justice Belgique<\/a> ou guidez-vous via la plateforme sp\u00e9cialis\u00e9e <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.monasbl.be\/info\/quelles-sont-les-obligations-legales-et-administratives-des-asbl\">Monasbl<\/a> pour g\u00e9rer vos d\u00e9marches en ligne<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quelles sont les obligations l\u00e9gales et administratives des &#8230; Afficher plus d&rsquo;images Quelles sont les obligations l\u00e9gales et administratives des [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-188","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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