{"id":193,"date":"2026-06-12T12:20:25","date_gmt":"2026-06-12T12:20:25","guid":{"rendered":"https:\/\/business-center.be\/?p=193"},"modified":"2026-06-14T19:44:28","modified_gmt":"2026-06-14T19:44:28","slug":"la-responsabilte-civile-des-administrateurs-dasbl","status":"publish","type":"post","link":"https:\/\/business-center.be\/?p=193","title":{"rendered":"La responsabilit\u00e9 civile des administrateurs d&rsquo;ASBL"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Cadre l\u00e9gal et principes g\u00e9n\u00e9raux<\/h2>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/business-center.be\/wp-content\/uploads\/2026\/06\/Domibook-01.jpg\" alt=\"\" class=\"wp-image-197 size-full\" srcset=\"https:\/\/business-center.be\/wp-content\/uploads\/2026\/06\/Domibook-01.jpg 600w, https:\/\/business-center.be\/wp-content\/uploads\/2026\/06\/Domibook-01-300x200.jpg 300w, https:\/\/business-center.be\/wp-content\/uploads\/2026\/06\/Domibook-01-360x240.jpg 360w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\">Le Code des soci\u00e9t\u00e9s et des associations, ainsi que certaines dispositions du Code de droit \u00e9conomique et du Code civil, encadrent la responsabilit\u00e9 des administrateurs au sein d\u2019une ASBL.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette responsabilit\u00e9 concerne aussi bien les administrateurs en fonction que ceux qui ont quitt\u00e9 leurs responsabilit\u00e9s, d\u00e8s lors que les faits reproch\u00e9s ont \u00e9t\u00e9 commis pendant leur mandat.<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Responsabilit\u00e9 contractuelle et extra-contractuelle des administrateurs : <br>distinctions essentielles<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cette synth\u00e8se met en \u00e9vidence les principaux principes applicables, en distinguant la responsabilit\u00e9 envers l\u2019association (contractuelle) et envers les tiers (extra-contractuelle).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Points communs entre responsabilit\u00e9 contractuelle et extra-contractuelle des administrateurs d\u2019ASBL<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Responsabilit\u00e9 personnelle et responsabilit\u00e9 collective des administrateurs<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Un administrateur r\u00e9pond, en r\u00e8gle g\u00e9n\u00e9rale, uniquement des fautes qu\u2019il a personnellement commises. Toutefois, lorsque les administrateurs prennent collectivement une d\u00e9cision fautive, la responsabilit\u00e9 solidaire peut les engager tous.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cas de fautes diff\u00e9rentes qui ont ensemble caus\u00e9 un m\u00eame dommage, le juge peut les condamner \u00ab in solidum \u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Chaque administrateur peut alors devoir indemniser la totalit\u00e9 du pr\u00e9judice, avec possibilit\u00e9 de recours interne.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Responsabilit\u00e9 solidaire et caract\u00e8re coll\u00e9gial de l\u2019organe d\u2019administration<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Le Code des soci\u00e9t\u00e9s et des associations impute solidairement toutes les fautes de gestion aux membres de l\u2019organe d\u2019administration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toutefois, un administrateur peut \u00e9carter sa responsabilit\u00e9 s\u2019il prend clairement ses distances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il doit alors formaliser son opposition et la communiquer aux autres membres.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Appr\u00e9ciation de la faute de l\u2019administrateur par le juge<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Le juge \u00e9value les d\u00e9cisions \u00e0 la lumi\u00e8re des circonstances existant au moment o\u00f9 elles ont \u00e9t\u00e9 prises, et non en fonction des cons\u00e9quences observ\u00e9es par la suite. Les administrateurs b\u00e9n\u00e9ficient d\u2019une certaine marge d\u2019appr\u00e9ciation : seule une d\u00e9cision manifestement d\u00e9raisonnable ou contraire \u00e0 la prudence attendue engage leur responsabilit\u00e9.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Aucune excuse recevable en cas de faute de gestion<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Les personnes qui acceptent un mandat d\u2019administrateur engagent leur responsabilit\u00e9 contractuelle vis-\u00e0-vis de l\u2019ASBL ou de tiers si elles commettent une faute dans l\u2019ex\u00e9cution de la mission confi\u00e9e par l\u2019association, et ne peuvent chercher \u00e0 s\u2019en exon\u00e9rer, par exemple&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>un manque de comp\u00e9tence ou une incapacit\u00e9 mat\u00e9rielle ou intellectuelle ;<\/li>\n\n\n\n<li>leur absence lors des d\u00e9cisions du conseil d\u2019administration ;<\/li>\n\n\n\n<li>l\u2019obligation d\u2019occuper le poste en raison d\u2019une autre fonction (par exemple, celle d\u2019\u00e9chevin) ;<\/li>\n\n\n\n<li>le fait d\u2019avoir accept\u00e9 le mandat par sympathie pour la cause ou pour des motifs philanthropiques ;<\/li>\n\n\n\n<li>un d\u00e9sint\u00e9r\u00eat pour la politique men\u00e9e par l\u2019ASBL ;<\/li>\n\n\n\n<li>la d\u00e9l\u00e9gation de leurs pouvoirs \u00e0 d\u2019autres personnes (par exemple un comptable) sans assurer un contr\u00f4le effectif.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Plafonnement l\u00e9gal de la responsabilit\u00e9 des administrateurs d\u2019ASBL<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Le Code introduit des plafonds d\u2019indemnisation, proportionn\u00e9s \u00e0 la taille de l\u2019ASBL (de 250 000 \u20ac \u00e0 12 millions \u20ac), applicables tant aux actions contractuelles qu\u2019extra-contractuelles, sauf en cas de faute intentionnelle ou de volont\u00e9 de nuire.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Responsabilit\u00e9 contractuelle des administrateurs envers l\u2019ASBL<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>La relation qui unit l\u2019ASBL \u00e0 ses administrateurs s\u2019apparente \u00e0 un mandat : ils doivent accomplir leur mission avec soin et diligence, sous peine d\u2019engager leur responsabilit\u00e9 envers l\u2019association.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Exemples de fautes de gestion engageant la responsabilit\u00e9 contractuelle<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Parmi les comportements susceptibles d\u2019\u00eatre sanctionn\u00e9s :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ne pas souscrire les assurances l\u00e9galement obligatoires,<\/li>\n\n\n\n<li>omettre des d\u00e9clarations fiscales ou sociales,<\/li>\n\n\n\n<li>r\u00e9aliser des op\u00e9rations financi\u00e8res hasardeuses,<\/li>\n\n\n\n<li>conclure des contrats d\u00e9savantageux ou engager des d\u00e9penses excessives,<\/li>\n\n\n\n<li>ignorer les r\u00e8gles de passation des march\u00e9s publics.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>R\u00e9partition des t\u00e2ches et devoir de surveillance des administrateurs<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Une organisation interne du travail n\u2019exon\u00e8re pas un administrateur de sa responsabilit\u00e9 : il reste tenu de surveiller les affaires de l\u2019ASBL.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Fautes commises dans l\u2019exercice du mandat d\u2019administrateur<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Les absences r\u00e9p\u00e9t\u00e9es, l\u2019absence de convocation de l\u2019assembl\u00e9e g\u00e9n\u00e9rale lorsque la loi ou les statuts l\u2019exigent, le manque de contr\u00f4le sur la gestion journali\u00e8re ou la tol\u00e9rance d\u2019un dirigeant de fait constituent des fautes.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Action en justice contre les administrateurs et port\u00e9e de la d\u00e9charge<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Le Code conf\u00e8re \u00e0 l\u2019assembl\u00e9e g\u00e9n\u00e9rale le pouvoir d\u2019intenter une action contre les administrateurs. Une d\u00e9charge accord\u00e9e en assembl\u00e9e g\u00e9n\u00e9rale prot\u00e8ge l\u2019administrateur pour les actes connus des membres, mais devient nulle si elle a \u00e9t\u00e9 donn\u00e9e sans information compl\u00e8te.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Responsabilit\u00e9 extra-contractuelle des administrateurs d\u2019ASBL envers les tiers<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les administrateurs ne sont pas personnellement responsables des engagements contract\u00e9s par l\u2019ASBL.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En revanche, la r\u00e9forme de 2025 du Code civil (Livre 6) met pr\u00e9cis\u00e9ment fin \u00e0 la quasi-immunit\u00e9 dont b\u00e9n\u00e9ficiaient auparavant les administrateurs vis-\u00e0-vis des tiers, qui ne pouvaient agir qu\u2019en cas de faute grave ou dol.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En effet, depuis 2025, toute violation fautive de l\u2019obligation de prudence ou de diligence peut engager leur responsabilit\u00e9, si la tierce personne arrive \u00e0 prouver qu\u2019il y a bien eu une faute, un dommage et un lien de causalit\u00e9. Autrement dit, , ils peuvent voir leur responsabilit\u00e9 extra-contractuelle engag\u00e9e par des tiers si ceux-ci prouvent que l\u2019administrateur a viol\u00e9 une obligation g\u00e9n\u00e9rale de prudence ou de diligence, et que cette faute leur a caus\u00e9 un pr\u00e9judice distinct.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il n\u2019est donc plus n\u00e9cessaire que la faute soit particuli\u00e8rement grave (faute lourde, dol) pour engager cette responsabilit\u00e9 : une violation fautive \u00ab ordinaire \u00bb de l\u2019obligation de prudence suffit d\u00e9sormais, sous r\u00e9serve des plafonds de responsabilit\u00e9 pr\u00e9vus par le Code des soci\u00e9t\u00e9s et associations (CSA).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Exemples de fautes engageant la responsabilit\u00e9 envers les tiers<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u00e9faut de d\u00e9p\u00f4t des comptes annuels ;<\/li>\n\n\n\n<li>Surveillance insuffisante d\u2019un gestionnaire d\u00e9l\u00e9gu\u00e9 ;<\/li>\n\n\n\n<li>D\u00e9l\u00e9gation de pouvoirs \u00e0 une personne incomp\u00e9tente ;<\/li>\n\n\n\n<li>Utilisation de l\u2019ASBL \u00e0 des fins personnelles ;<\/li>\n\n\n\n<li>Violation de droits d\u2019auteur.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. Responsabilit\u00e9s sp\u00e9cifiques des administrateurs d\u2019ASBL<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Responsabilit\u00e9 des administrateurs en mati\u00e8re de dettes fiscales<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Les administrateurs peuvent \u00eatre solidairement responsables des dettes fiscales en cas de manquements r\u00e9p\u00e9t\u00e9s au paiement, sauf s\u2019ils prouvent l\u2019absence de faute de leur part.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Responsabilit\u00e9 des administrateurs en mati\u00e8re de cotisations sociales (ONSS)<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de non-paiement persistant des cotisations et non-respect des obligations d\u00e9claratives, les dirigeants peuvent \u00eatre tenus personnellement et solidairement des montants dus, majorations comprises.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Responsabilit\u00e9 des administrateurs face \u00e0 une ASBL en difficult\u00e9 financi\u00e8re<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Devoir d\u2019agir en cas de menace sur la continuit\u00e9 de l\u2019ASBL<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e8s que la viabilit\u00e9 financi\u00e8re est menac\u00e9e, les administrateurs doivent :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Identifier les probl\u00e8mes et en analyser les causes,<\/li>\n\n\n\n<li>\u00c9valuer objectivement les chances de redressement,<\/li>\n\n\n\n<li>D\u00e9cider des mesures \u00e0 prendre, \u00e9laborer un plan de redressement et veiller \u00e0 sa mise en \u0153uvre.<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Comportements fautifs engageant la responsabilit\u00e9<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019inaction, la poursuite d\u2019une activit\u00e9 manifestement d\u00e9ficitaire ou le refus de proposer une dissolution lorsque la situation l\u2019exige peuvent engager leur responsabilit\u00e9.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Obligation de transparence envers l\u2019assembl\u00e9e g\u00e9n\u00e9rale<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019assembl\u00e9e g\u00e9n\u00e9rale doit recevoir une information compl\u00e8te et sinc\u00e8re sur la situation financi\u00e8re afin de se prononcer en connaissance de cause, notamment lors du vote de d\u00e9charge.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. Bonnes pratiques pour limiter la responsabilit\u00e9 des administrateurs d\u2019ASBL<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Qu\u2019ils agissent collectivement au sein du conseil d\u2019administration ou individuellement, les administrateurs peuvent r\u00e9duire leur exposition \u00e0 la responsabilit\u00e9 en respectant certaines bonnes pratiques.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Bonnes pratiques au niveau de l\u2019organe d\u2019administration<\/strong>&nbsp;:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Assiduit\u00e9 et implication<\/strong>&nbsp;: participer activement aux r\u00e9unions et aux d\u00e9cisions, en veillant \u00e0 \u00eatre correctement inform\u00e9 sur les sujets trait\u00e9s.<\/li>\n\n\n\n<li><strong>D\u00e9cisions motiv\u00e9es<\/strong>&nbsp;: consigner dans les proc\u00e8s-verbaux les raisons des choix effectu\u00e9s, ainsi que les \u00e9ventuelles divergences de vues.<\/li>\n\n\n\n<li><strong>Vigilance financi\u00e8re<\/strong>&nbsp;: surveiller r\u00e9guli\u00e8rement la situation financi\u00e8re, analyser les bilans et r\u00e9agir rapidement en cas de difficult\u00e9s.<\/li>\n\n\n\n<li><strong>Suivi des obligations l\u00e9gales<\/strong>&nbsp;: s\u2019assurer que l\u2019ASBL respecte toutes ses obligations fiscales, sociales et administratives (d\u00e9p\u00f4t des comptes, d\u00e9clarations, assurances obligatoires, etc.).<\/li>\n\n\n\n<li><strong>Plan d\u2019action en cas de crise<\/strong>&nbsp;: \u00e9laborer, mettre en \u0153uvre et suivre un plan de redressement lorsque la continuit\u00e9 de l\u2019activit\u00e9 est menac\u00e9e.<\/li>\n\n\n\n<li><strong>Souscrire une assurance responsabilit\u00e9 civile<\/strong>&nbsp;des administrateurs&nbsp;: cela est fortement conseill\u00e9.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Bonnes pratiques \u00e0 titre individuel pour les administrateurs :<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Diligence personnelle<\/strong>&nbsp;: se tenir inform\u00e9 de la gestion courante, m\u00eame si certaines t\u00e2ches sont d\u00e9l\u00e9gu\u00e9es.<\/li>\n\n\n\n<li><strong>Capacit\u00e9 de d\u00e9solidarisation<\/strong>&nbsp;: en cas de d\u00e9saccord avec une d\u00e9cision, exprimer clairement son opposition et la consigner par \u00e9crit dans un PV pour se prot\u00e9ger de la responsabilit\u00e9 solidaire.<\/li>\n\n\n\n<li><strong>Formation continue<\/strong>&nbsp;: maintenir et actualiser ses connaissances juridiques, financi\u00e8res et organisationnelles relatives au fonctionnement d\u2019une ASBL.<\/li>\n\n\n\n<li><strong>\u00c9thique et loyaut\u00e9<\/strong>&nbsp;: agir dans l\u2019int\u00e9r\u00eat exclusif de l\u2019association, en \u00e9vitant tout conflit d\u2019int\u00e9r\u00eats ou utilisation personnelle de ses ressources.<\/li>\n\n\n\n<li><strong>Tra\u00e7abilit\u00e9 des actions<\/strong>&nbsp;: conserver les preuves de ses interventions, oppositions ou d\u00e9marches pour pouvoir justifier sa position en cas de litige.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cadre l\u00e9gal et principes g\u00e9n\u00e9raux Le Code des soci\u00e9t\u00e9s et des associations, ainsi que certaines dispositions du Code de droit [&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 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