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Non-commercial and liberal professions

Since 2003, the Crossroads Banf for Enterprises (BCE/KBO) gives a unique enterprise number to all commercial businesses.  Frop june 30, 2009 all "non-commercial enterprises subjected to private law" have to register at the BCE/KBO to get one.  This means that liberal and intelectual professions also have their enterprise number. 

What are they? Difficult to describe them as there exists no legal definition for them. 

We can only give some description and caracteristics of liberal professions (doctors, lawyers, pharmacists, accountants, ...) :

  • Submitted to a deontologic code
  • Need of specific degrees
  • Prior training or ongoing lifelong formation
  • Freedom
  • Mostly concerning intelectual services to third paries
  • Personal responsability
  • Particular reglementation
  • Submitted to particular contolls of professional organisations (Chambers, Institutes, ...)

For intellectual professions, it becomes even more difficult, even if the main purpose is also to live from it's business an not to make profits.

Ther is an exception for following enterprises who are not subject to register at the BCE/KBO :

  • employers of domestic staff
  • professional unions
  • condominium associations
  • representative organisations of workers
  • VAT unities
  • associations without legal personality
  • ASBL/VZW (non-profit organisations)
  • organisation powers of subsidized education