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Sociétés d’impact sociétal (SIS) et associations sans but lucratif (asbl) - Tableau comparatif

This comparison chart constitutes a synthesis from the law of the diferent companies susceptible to be certified as social impact companies (SA-SIS, SARL-SIS and SC-SIS) and offers a comparison with the legal system of the non-profit organization (ASBL). 

This comparison chart is updated from the august 10th 2016 law regarding the modernization of the amended law of august 10th 1915 concerning business companies and changes of the civil code and of the amended law  of decembre 19th 2002 concerning the trade register and the companies as well as the accounting as the annual accounts of the companies. 

This publication is simultaneously destined to the existing organozations of the social and solidarity-based economy (mostly constitued as non-profit organizations, de foundations and of cooperative companies at the time) who wish to prepare for the adoption of the new regime of social impact companies (SIS) and, in general, to all the project bearers who wish to launch innovative social activities as a social impact company (SIS).