Recently we replaced the board of The Reef ASBL. This thread summarizes the formalities needed for the new board (@mieke, @Hannah, @Odile) to have properly taken over.
There are four obligations.
1. Registry of members
This is an ongoing obligation: ASBLs need to keep a registry of their members (in our case, we interpret this as full members only) all the time, not just when the board changes. Our registry of members lives on NextCloud. To do: nothing until new members join, it is up to date at the time of writing.
2. UBO Registry
See here for an explanation of the UBO Registry. New board members should now find the option to log in to MyMinFin as ASBL board members. The UBO registry needs to be confirmed annually, which is done online on MyMinFin, logging into our UBO registry and clicking on a Confirmation annuelle button. To do: nothing this year, at the time of writing our UBO Registry is up to date with the new board. I also logged the annual confirmation of the UBO registry.
3. Moniteur belge
When we change the board, we need to enter the minutes of the GA that voted the change with the Moniteur Belge. There is a bit of bureaucracy to do here that sits with the new board - do ask for help if you need it. To do: download the forms, sign them, add a printout of the minutes and bring them to the Greffe du Tribunal des Entreprises. Here are the precise instructions, in French.
4. Do a tax return for the Impôte sue les personnes morales
This is a yearly tax that we need to do a return for, but for which we have no taxable base and owe no payment. The return is done in October. To do: ask me to submit the return.