The Belgian and EU legislation foresee in a VAT exemption for the supply of services by non-profit organizations with aims of e.g., a trade-union nature, for the collective benefit of their members in return for a membership fee that is fixed according to their statutes, and to the extent that it is not likely to cause distortion of competition (art. 44, §2, 11° Belgian VAT Code).
The Belgian VAT authorities have in the past already commented on this VAT exemption in their Circular Letter E.T.121.844 and have recently (September 2022) also updated the Belgian VAT comments.
Source EY
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