These are areas of activity in which an asbl can carry out profit-making operations without being subject to corporation tax.
An ASBL operating in one of these areas may remain subject to corporate income tax, regardless of the frequency of its activities and even if it employs industrial or commercial methods.
The condition is that it carries out its activities in so-called “privileged” fields on a principal or exclusive basis.
This does not only apply to non-profit organisations: other legal entities that do not pursue a profit-making aim can benefit from it.
For a list of these areas, see the administrative commentary.
