A company wishing to call itself a “Company pursuing a social goal” (e.g. a BVBA, SO; NV, SO; VOF, SO; ...) may not pursue its objects for its partners profit and its articles of association must include certain specific clauses:

• a provision stating that the partners are not in pursuit of any profit or are in pursuit of a limited tangible gain only;
• a precise description of the social goal;
• an annual report about the manner in which the organisation has overseen the pursuit of the social goal it has set for itself.

An organisation pursuing a social goal has the choice between submission to the payment of corporation tax or of personal income tax.