The Third Sector in Belgium

Culot, Henri [UCL] Defer, Joanne

The third sector has existed in Belgium for a long time, even if it is not generally referred to by this term. It has always found legal structures to develop its activities and to foster its prosperity. This chapter shows how, starting from a rigid distinction between companies and associations, structures more adapted to the social economy or third sector have gradually emerged. Most of the chapter is devoted to the consequences of the reforms of 2018 and 2019, which have reshaped the law of enterprises, companies and associations. There is now a wide range of structures that can host social economy activities. These can be non-profit associations, which may engage in any economic activity, companies, which need not be only devoted to the enrichment of their shareholders, or cooperative companies,which can receive an accreditation in recognition of their specificities.