{"id":43544,"date":"2023-01-17T10:03:33","date_gmt":"2023-01-17T08:03:33","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=legalconcepts&p=43544"},"modified":"2023-01-17T10:03:33","modified_gmt":"2023-01-17T08:03:33","slug":"privileged-fields","status":"publish","type":"legalconcepts","link":"https:\/\/www.e2.law\/en\/legalconcepts\/privileged-fields\/","title":{"rendered":"Privileged fields"},"content":{"rendered":"

These are areas of activity in which an asbl can carry out profit-making operations without being subject to corporation tax.<\/p>\n

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.<\/p>\n

<\/p>\n

The condition is that it carries out its activities in so-called “privileged” fields on a principal or exclusive basis.<\/p>\n

This does not only apply to non-profit organisations: other legal entities that do not pursue a profit-making aim can benefit from it.<\/p>\n

For a list of these areas, see the administrative commentary<\/a>.<\/p>\n","protected":false},"featured_media":0,"template":"","categories":[1],"tags":[],"class_list":["post-43544","legalconcepts","type-legalconcepts","status-publish","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nPrivileged fields - e2.law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e2.law\/en\/legalconcepts\/privileged-fields\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Privileged fields - e2.law\" \/>\n<meta property=\"og:description\" content=\"These are areas of activity in which an asbl can carry out profit-making operations without being subject to corporation tax. 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