Relocating an NGO

Belgian international nonprofit association (aisbl)

If you are considering relocating your US 501(c)(3) organization to another country, be aware that this is a lengthy process and you should consult legal advice. That said, a legal structure in the EU that is designed for international nonprofits and worth considering is the Belgian aisbl (association internationale sans but lucratif).

• An aisbl is a grouping of natural or legal persons that has an international public interest purpose.
• An aisbl has to have its seat in Belgium. While the aisbl's statutes need to be in French, Dutch, or German (depending on which region of Belgium the aisbl is based in - French or Dutch for Brussels), the association's working language can be English.
• A notary is required to found an aisbl or change the statutes. The aisbl is founded by royal decree, which can take several months.
• The members of an aisbl cannot receive any material advantage from the aisbl. However, an aisbl can hire third parties as employees.
• There is no minimum number of members of an aisbl, but for practical reasons it should be at least three. Members do not have to be Belgian residents or citizens, though having somebody on the ground who can do paperwork is very advantageous.
• Members have limited liability for the actions of the aisbl, their assets are protected from liability.

Further information

• Information on aisbl in French: https://justice.belgium.be/fr/themes_et_dossiers/societes_associations_et_fondations/associations/aisbl
• Information on aisbl in Dutch: https://justitie.belgium.be/nl/themas_en_dossiers/vennootschappen_verenigingen_en_stichtingen/verenigingen/ivzw