Energy communities

Energy community: non-profit or cooperative?

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Energy community: non-profit or cooperative? Walloon law does not decide: it requires a legal entity, and nothing more. The field has decided anyway. As of 4 November 2026, thirteen energy communities have a complete notification file with the CWaPE, the Walloon regulator, and all thirteen are non-profit associations (association sans but lucratif, ASBL). Not one cooperative, even though Wallonia has citizen energy cooperatives, federated within REScoop Wallonie.

This guide explains why, when the cooperative is still the better choice, and what each form changes for governance, financing, VAT and the role of a municipality.

It does not repeat what is covered elsewhere on this site. “Create an energy community in Wallonia” walks through the steps from first meeting to notification; “Energy communities in Belgium: CER, CEC, CEL” compares the community types; “Energy community: CWaPE documents and deadlines” lists the forms and due dates; “Energy communities: a guide for municipalities” covers the municipality as initiator.

The question here is narrower: which legal entity to set up, and which clauses its statutes need to pass the CWaPE’s review?

The answer rests on a document few project leaders have read: the CWaPE’s statute-compliance guide, updated on 25 June 2026. It applies to Wallonia only. Brussels and Flanders have their own rules, summarised at the end.

Article 2 of the Walloon electricity decree of 12 April 2001 defines both types of community. A renewable energy community (CER) and a citizen energy community (CEC) are each “a legal person” with four features:

  • open and voluntary participation, with objective and proportionate conditions for joining and leaving;
  • autonomy from each member and from market players;
  • effective control by certain members: those located near the projects for a CER; natural persons, local authorities and small enterprises whose main field is not energy for a CEC;
  • a purpose: providing environmental, economic or social benefits to members or the local area, “rather than generating financial profits”.

Article 35duodecies then sets six mandatory statute provisions: effective control and conflicts of interest (and, for a CER, how proximity is assessed); autonomy; objectives; use of revenue; conditions for joining, leaving and transferring shares; lifespan and dissolution.

The Walloon order of 17 March 2023 adds an annual report to members and the allocation of any liquidation surplus to the objectives (article 10), an autonomy threshold — no member may hold, alone or with related persons, 50% of the votes or more (article 11) — and the disclosure of conflicts of interest (article 12).

These rules apply whatever the form. Choosing between ASBL and cooperative exempts you from none of them: it changes how hard they are to write.

The principle fits in one sentence of the CWaPE guide: neither the European directives nor the decree impose a specific legal form. The rest of the section closes nearly every other door.

Form CWaPE position Reason given
Non-profit association (ASBL) Suitable Cannot distribute profits, by nature
Cooperative company (SC) Suitable Legal purpose: its shareholders’ needs, not profit
SA, SRL (limited companies) Not suitable Their purpose is financial benefit for shareholders
Simple partnership, de facto association Excluded No legal personality
Foundation Excluded A foundation has no members
Association of co-owners Excluded Purpose limited to the building, compulsory membership, tenants excluded
Autonomous municipal company Cannot be a member Local-government law requires it to hold the majority in subsidiaries

Assumptions: table drawn from points 3.1 and 3.6.2.2 of CWaPE guide CD-26f25-CWaPE-0067 of 25 June 2026. The SA and SRL are not “expressly excluded”: the CWaPE considers they would have to depart from so many provisions of the Companies Code that they would be distorted. Its FAQ is blunter: “only cooperative companies and non-profit associations” meet the requirements.

So the real choice has two branches. And in the field only one has been taken: the thirteen communities in the CWaPE table are ASBLs. Eight show it in their name; for the other five, we checked the legal form in the Crossroads Bank for Enterprises.

Non-profit or cooperative: the comparison

  ASBL Cooperative (SC) Accredited SC
Minimum founders 2 3 3
Deed of incorporation Private or notarial Notarial, with a financial plan Same as SC
Capital No contribution required Equity “sufficient” for the planned activity Same as SC
Members’ liability The entity answers for its debts Each shareholder risks only their contribution Same as SC
Distribution to members Prohibited Possible, to be framed in the statutes Dividend capped at 6% of paid-up contributions
Voting rights Set by the statutes Set by the statutes Equal vote for every member
Publication in the Belgian Official Gazette (electronic filing) 177.27 € incl. VAT 286.17 € incl. VAT 286.17 €, then 2–3 months for accreditation
Tax on dividends Not applicable Standard regime 833 € exempt per taxpayer (2025 and 2026 income)
CWaPE review Full Full Presumption of compliance on three conditions
VAT on shared energy Same regime Same regime Same regime
Municipality as member Yes, with special reasons and approval Yes, subject to approval Same as SC

Assumptions: Companies and Associations Code, articles 1:2, 2:5, 6:2 to 6:5 and 8:4; Official Gazette publication fees in force since 1 March 2026, for electronic filing (on paper: 245.39 € for an association, 354.41 € for a company); accreditation conditions and timing as published by the FPS Economy; exemption as published by the FPS Finance. Notary fees for a cooperative are not published uniformly and are therefore left out. In both forms, legal personality starts when the deed is filed with the court registry.

The table leans towards the ASBL almost everywhere. It lacks the one row that matters: who pays for the installation?

The ASBL: the default, and its limits

The ASBL ticks the CWaPE’s boxes almost automatically. The Code forbids it to distribute “directly or indirectly any financial benefit” to its members: the non-profit purpose the decree requires is built into its nature, as the CWaPE guide notes. Two founders, no mandatory notary, no capital. It also offers two useful tools:

  • Associate members. The Code allows non-voting members whose rights are set by the statutes. The CWaPE accepts this for people who want to share without taking part in management, on two conditions: those eligible for control must be able to become full members at any time, and associate members should not exceed 49% of the membership.
  • Freedom to leave. The Code already provides that any ASBL member may withdraw by resigning to the board. That is exactly what the CWaPE requires.

Its limit is financial. An ASBL can receive fees, donations and grants, borrow and own an installation. It cannot pay a return on the money its members put in. That is why, in existing Walloon communities, the installation often belongs to a member rather than to the community: in Aubange, the town self-financed its panels and the ASBL organises sharing.

The cooperative: when the community carries the investment

The cooperative company does the opposite: it pools members’ savings to finance a shared asset. Its legal purpose, “meeting the needs” of its shareholders, lets the CWaPE presume that profit is not its first aim. It takes more work up front:

  • three founders at least, on pain of nullity;
  • a notarial deed;
  • a financial plan given to the notary, showing equity sufficient for the planned activity;
  • statutes that organise how members join and leave, how shares are transferred and, where relevant, the dividend.

On that last point the CWaPE is precise. A community that wants to pay a dividend should frame it in its statutes by drawing on the conditions for cooperatives accredited as social enterprises. An unrestricted dividend, with no cap and no prior reserve for projects, is the surest way to fail the review.

Accredited cooperative energy community: what accreditation changes

Accreditation is granted by the federal Minister of Economy, on an application to the FPS Economy, under the law of 3 May 2024 establishing the National Council for Cooperatives and Social Enterprise (CNC). The CNC does not accredit anyone itself: accredited cooperatives join its general assembly. Allow two to three months; accreditation takes effect on the first day of the month after the complete file and lasts as long as the conditions are met.

The conditions are those of a cooperative in the full sense: voluntary membership, “an equal vote in all matters” at the general meeting, a dividend limited to 6% of paid-up contributions, unpaid directors unless the statutes provide otherwise, and a share of resources spent on informing and training members.

For an energy community, accreditation has two effects:

  1. A lighter review. The CWaPE presumes that an accredited cooperative satisfies open membership, the absence of a dominant shareholder and the absence of a speculative purpose. Accreditation as a social enterprise (article 8:5 of the Code) adds a purpose of positive social impact and the allocation of the liquidation surplus to the company’s purpose.
  2. A benefit for members. Their dividends fall within the exemption of 833 € per taxpayer for 2025 and 2026 income.

Accreditation does not cover everything: effective control, proximity for a CER, the annual report and conflicts of interest still have to be written into the statutes.

The short answer: none of the official sources we consulted makes VAT depend on whether the community is an ASBL or a cooperative.

What matters is the activity. The CWaPE states that the sharing representative invoices the shared energy to participants, with VAT, excise duties and the public-service obligation linked to green certificates. Invoicing energy is an economic activity, whichever form the community takes.

The small-business VAT exemption applies to both in the same way: below 25,000 € of annual turnover excluding VAT, the entity remains a VAT taxpayer and must have a VAT number, but does not charge VAT to its customers. Rates, regime and invoice requirements are covered in “Invoicing shared electricity in Belgium”. One recommendation holds for both forms: have your situation checked by an accountant before the first invoice.

A municipality is a local authority under the decree, and the list in article 4 of the order, annulled by the Council of State on 28 March 2025, was restored by the order of 5 February 2026, in force since 26 February 2026. It can therefore join a CER or a CEC and take part in controlling it.

Local-government law adds its own steps. According to the Union of Walloon Towns and Municipalities (UVCW), article L1234-1 of the Code of Local Democracy and Decentralisation (CDLD) allows a municipality to create or join an ASBL if the decision carries a special statement of reasons, and the council’s decision requires approval by the Walloon Government. Taking a stake in a private-law company that may commit municipal finances is subject to the same approval.

Energy law sets two limits the statutes must reflect:

  • the municipality may not hold 50% of the votes or more, alone or with related entities. The CWaPE specifies that a municipality and its CPAS are not related entities: their votes are counted separately;
  • an autonomous municipal company cannot be a member, because the CDLD requires it to hold the majority of votes in its subsidiaries.

The full case, from the proximity perimeter to the council decision, is in “Energy communities: a guide for municipalities”.

Which form for which project

An apartment building

The question to ask: do you need a community at all? Sharing within a single building requires no legal entity, and it is the only scheme that gets the 80% reduction on the proportional network charge. If a community is still needed, the association of co-owners cannot carry it: you need a separate ASBL or cooperative, which tenants can join. The set-up is described in “Energy sharing in a condominium: the guide”.

A neighbourhood or a village

The question to ask: who owns the panels? If members share the surplus from their own roofs, the community invests nothing: an ASBL is enough. If the project is to finance a new installation with residents’ savings, a cooperative, ideally accredited, is the form designed for that.

A municipality

The question to ask: does the municipality want to invest alone or with its residents? If it finances the installation from its own budget, an ASBL bringing together the municipality and citizens is enough: that is the Aubange model. In both forms, the statutes must stop the municipality from reaching half of the votes.

A business or a business park

The question to ask: which companies will hold control? In a CER, only SMEs whose main activity is not participating in communities can be members. In a CEC, any company may take part, but control stays with natural persons, local authorities and small enterprises whose main field is not energy. A company that wants to share therefore joins an ASBL or a cooperative: it does not carry the community.

Creating an energy cooperative in Wallonia, or starting as an ASBL

Creating an energy cooperative in Wallonia follows company law before energy law: three founders, a financial plan, a notarial deed, filing with the court registry, then accreditation if wanted. Notification to the CWaPE comes next, once the entity exists and has an enterprise number, and always before activities start.

Many projects start as an ASBL and plan to become a cooperative once a collective investment comes along; Aubange planned for this from the start. The Code allows it through one door only: an ASBL can only convert into a cooperative accredited as a social enterprise (article 14:37). The legal personality does not change, but the procedure is heavy:

  1. a justification report by the board, with the draft statutes;
  2. a statement of assets and liabilities drawn up less than three months earlier;
  3. a report on that statement by a statutory auditor, company auditor or certified accountant;
  4. a general-meeting decision at the reinforced conditions for statute amendments, up to four-fifths of the votes for anything touching the purpose;
  5. a notarial deed, filed and published with the new statutes.

On the energy side, the conversion changes the statutes and the form: it is reported to the CWaPE through the update form, like any change. If this path is likely, write voting and exit rules compatible with accreditation into the first ASBL statutes: the conversion will then only change the form.

Energy community statutes: the mistakes the CWaPE flags

The CWaPE guide lists clauses it considers non-compliant. They are worth knowing because they often appear in ordinary ASBL or cooperative templates.

  1. Vague objectives. Mentioning “environmental, social or economic” objectives is not enough: they must be set out concretely.
  2. No annual-report obligation. Statutes silent on the article 10 report are non-compliant.
  3. Discretionary admission, for example on a cover letter alone, with no objective criteria.
  4. Resignation subject to board approval. This is incompatible with the freedom to leave. A minimum membership period is allowed if proportionate: five years is not.
  5. Discriminatory criteria, such as refusing households with an active prepayment meter, or requiring excessive contributions.
  6. Effective control based on a single criterion. The CWaPE looks at votes, the appointment of directors and agreements together: reserving board appointments to eligible members is not enough if others hold the majority of votes.
  7. Board seats guaranteed to a member, which the CWaPE treats as an appointment right contrary to autonomy.
  8. An unrestricted liquidation surplus, with no link to the community’s objectives.

There are no Walloon model statutes. The CWaPE offers two model clauses, on effective control and on autonomy: using them word for word avoids most back-and-forth. The Brussels model ASBL statutes (see below) can serve as a template, rewritten for Wallonia.

Brussels and Flanders

Everything above applies to a community whose registered office is in Wallonia: the CWaPE only has jurisdiction over those.

In Brussels, an energy community needs an authorisation from Brugel. The model statutes by Bruxelles Environnement and Énergie Commune, dated 15 December 2022, are drafted for an ASBL and state that the form is free but that the ASBL and the cooperative best fit the objectives.

In Flanders, the regional administration states that an energy community must form a legal entity, which may be a cooperative, a non-profit (vzw) or another structure, and that a de facto association cannot register. The community notifies the Flemish Utility Regulator (Vlaamse Nutsregulator) within 30 days of its creation.

Key takeaways

  1. Walloon law requires a legal entity, not a form. In practice the CWaPE accepts only the ASBL and the cooperative.
  2. The field chose the ASBL: as of 4 November 2026, all thirteen communities with a complete file are ASBLs.
  3. One question separates the two forms: who pays for the installation? A member: an ASBL is enough. Members’ savings: a cooperative.
  4. Accreditation lightens the review without removing it. Dividend capped at 6%, 833 € tax-exempt for members; effective control, proximity and the annual report still have to be written.
  5. The form does not change VAT: what matters is the invoicing activity.
  6. A municipality can be a member, never with 50% of the votes or more, and not through an autonomous municipal company.
  7. An ASBL can only become a cooperative accredited as a social enterprise, with an expert report and a notarial deed: plan for it in the first statutes.

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FAQ

The decree requires a legal entity, with no specific form. In practice the CWaPE accepts only the non-profit association (ASBL) and the cooperative company: it considers the SA and SRL unsuitable and rules out the foundation, the de facto association and the association of co-owners.

Between the two, financing decides. If a member owns the installation, an ASBL is enough: two founders, no mandatory notary, no capital. If the community raises members’ savings, the cooperative is built for that.

Private limited company (SRL) or non-profit for an energy-sharing project?

The non-profit, or the cooperative. The CWaPE considers the SRL unsuitable, because its purpose is to generate financial benefits for its shareholders, whereas a community must aim for environmental, economic or social benefits.

An SRL can, however, be a member of a community if it meets the decree’s size and activity conditions. The sound structure is an ASBL or a cooperative with the SRL as a member.

Are there model statutes for an energy community?

Not in Wallonia: the CWaPE says so explicitly. It publishes a statute-compliance guide, updated on 25 June 2026, with two model clauses presumed compliant, on effective control and on autonomy.

A full model for an ASBL exists for Brussels, drafted by Bruxelles Environnement with Énergie Commune. It refers to Brussels law and must be adapted before any use in Wallonia.

What does cooperative accreditation change for an energy community?

Accreditation is granted by the Minister of Economy, usually within two to three months. It requires an equal vote for every member, a dividend capped at 6% and a share of resources spent on informing members.

In return, the CWaPE presumes the accredited cooperative satisfies open membership, the absence of a dominant shareholder and the absence of a speculative purpose. Dividends fall within the exemption of 833 € per taxpayer for 2025 and 2026 income.

Can a municipality be a member of an energy community set up as an ASBL?

Yes. A municipality is a local authority admitted by the decree. Walloon local-government law requires a special statement of reasons, and the council’s decision needs approval by the Walloon Government.

It may not hold 50% of the votes or more, and its CPAS is counted separately. An autonomous municipal company cannot be a member.

Can an ASBL be converted into a cooperative later?

Yes, but only into a cooperative accredited as a social enterprise. The legal personality does not change.

It takes a board report, a statement of assets and liabilities less than three months old, a report by an auditor or certified accountant, a vote at reinforced majorities and a notarial deed. The change is then reported to the CWaPE.

Sources

  • CWaPE — Guide on the compliance review of energy community statutes (CD-26f25-CWaPE-0067) — the central document of this article, in French, updated on 25 June 2026 to replace the guidelines of 5 March 2026. Source of the positions on legal forms (point 3.1: SC and ASBL “most likely” to comply, SA and SRL “not suitable”, exclusion of the simple partnership, the de facto association, the foundation and the association of co-owners), the presumption attached to accreditation (3.1.2.4), the recommendation on dividends (3.4.2.2), the annual report (3.4.3), associate members capped at 49% (3.7.2.1), the cumulative reading of control criteria (3.7.2.2), the exclusion of autonomous municipal companies (3.6.2.2), the separate count for a municipality and its CPAS (3.8.1.1), the model clauses (3.7.1.5 and 3.8.2) and the examples of non-compliant clauses (3.4.1, 3.6.3, 3.6.4, 3.8.1.2, 3.10). Read in full. Consulted on 4 November 2026.
  • Wallex — Walloon decree of 12 April 2001 on the organisation of the regional electricity market, consolidated version — definitions of the CER and CEC (article 2, 2°quinquies and 2°sexies), mandatory statute provisions (article 35duodecies) and notification before activities (article 35tredecies). In French. Consulted on 4 November 2026.
  • Wallex — Walloon Government order of 17 March 2023 on energy communities and energy sharing, consolidated at 26 February 2026 — list of local authorities (article 4, restored by the order of 5 February 2026), annual report and liquidation surplus (article 10), 50% autonomy threshold (article 11), conflicts of interest (article 12). In French. Consulted on 4 November 2026.
  • CWaPE — In which legal form must an energy community be set up? — FAQ modified on 28 October 2024: no form is imposed, but only cooperative companies and non-profit associations meet the requirements. In French. Consulted on 4 November 2026.
  • CWaPE — Are there model statutes for an energy community? — FAQ modified on 28 October 2024: there are none. In French. Consulted on 4 November 2026.
  • CWaPE — Energy communities — table of communities with a complete notification file: thirteen as of 4 November 2026, the most recent completed on 23 July 2026. Eight carry “ASBL” in their name. The form of the other five (Soleil de Rixensart, Communauté d’énergie partagée by BEP, WattLabs, CERTY+, Polaris Énergie Renouvelable) was checked in the Crossroads Bank for Enterprises on 4 September 2026: all are non-profit associations. Their enterprise numbers are listed in the sources of our municipalities guide. In French. Consulted on 4 November 2026.
  • CWaPE — Who invoices shared energy? — FAQ modified on 28 October 2024: the sharing representative invoices the shared energy, with VAT, excise duties and the green-certificate public-service obligation. In French. Consulted on 4 November 2026.
  • Justel — Companies and Associations Code, consolidated version — definition of the ASBL and ban on distribution (article 1:2), form of the deed (2:5), legal personality from filing (2:6), liability limited to the contribution (6:2), three founders (6:3), sufficient equity (6:4), financial plan (6:5), accreditation under the law of 3 May 2024 (8:4) and as a social enterprise (8:5), associate members (9:3, § 2), majorities for statute amendments (9:21), freedom to resign (9:23), conversion of an ASBL into a cooperative accredited as a social enterprise (14:37 to 14:40). In French. Consulted on 4 November 2026.
  • FPS Economy — Accreditation of cooperative companies — granting authority, online or paper application, indicative two-to-three-month timeline, effect on the first day of the month after the complete file, unlimited duration, membership of accredited cooperatives in the CNC general assembly. Page updated on 28 August 2025; it still cites the law of 20 July 1955 as the legal basis, whereas article 8:4 of the Code has referred to the law of 3 May 2024 since 21 June 2024. We follow the Code. In French. Consulted on 4 November 2026.
  • FPS Economy — Accreditation conditions for cooperative companies — voluntary membership, equal vote, dividend capped at 6% of the paid-up amount, unpaid mandates, main purpose, member information and training. Page updated on 27 March 2023. In French. Consulted on 4 November 2026.
  • FPS Finance — Dividend exemption — exemption of 833 € for 2025 and 2026 income, dividends from accredited cooperatives included. In French. Consulted on 4 November 2026.
  • FPS Finance — VAT franchise scheme for small businesses — 25,000 € threshold excluding VAT; the business remains a taxpayer, has a VAT number and does not charge VAT to customers. In French. Consulted on 4 November 2026.
  • Belgian Official Gazette — Publication fees — fees in force since 1 March 2026: incorporation of an association 177.27 € incl. VAT electronically and 245.39 € on paper; incorporation of a company 286.17 € and 354.41 €. Consulted on 4 November 2026.
  • UVCW — The municipal ASBL — summary by the Union of Walloon Towns and Municipalities, updated on 10 October 2025: creating or joining an ASBL requires a special statement of reasons (article L1234-1 CDLD) and Government approval (article L3131-1, § 4). We could not open these articles on Wallex and therefore cite this summary. In French. Consulted on 4 November 2026.
  • UVCW — Supervision — summary updated on 10 October 2025: creating or taking a stake in a private-law association or company that may commit municipal finances is subject to approval. In French. Consulted on 4 November 2026.
  • Bruxelles Environnement and Énergie Commune — Model statutes for an energy community set up as an ASBL — Brussels model dated 15 December 2022, distributed by the municipality of Woluwe-Saint-Pierre. Source of the Brussels position on legal form and of the Brugel authorisation. It refers to the Brussels ordinance: not usable as such in Wallonia. In French. Consulted on 4 November 2026.
  • Vlaanderen.be — Energiegemeenschappen — legal entity required in Flanders (cooperative, vzw or other structure), de facto associations excluded, notification to the Flemish Utility Regulator within 30 days. In Dutch. Consulted on 4 November 2026.
  • REScoop Wallonie — federation of citizen renewable-energy cooperatives in Wallonia. Cited for the existence of these cooperatives; none of them appears in the CWaPE table of energy communities. In French. Consulted on 4 November 2026.
  • Réseau wallon PAC — Good-practice sheet: Soleil d’Aubange — installation self-financed by the town, ASBL bringing together the town and six citizens, possible later move to a cooperative. In French. Consulted on 4 November 2026.