Economic Interest Grouping (EIG)

Description of the Economic Interest Grouping (EIG)

Economic Interest Groupings are companies with partial legal personality which allow enterprises to found a legally independent cooperation entity with the aim of facilitating, streamlining and developing their economic activities. The partnership must be related to the economic activity of its member companies and must play a supporting role (e.g. joint accounting or prospecting). This form of association cannot be used to found a new enterprise or to combine all the activities of its members.

The EIG is fiscally transparent. It is not deemed to have legal personality for income tax purposes, so that its results are only taxable as profits or benefits derived by its members. However, the EIG retains its legal personality for the purpose of its other tax obligations.

Articles of incorporation

An EIG may be incorporated by private deed(acte sous seing privé/onderhandse akte).

The articles of incorporation may also take the form of a notarial deed(acte notarié/notariële akte), although this is not compulsory.


The managers of an EIG must be natural persons.

Legal and administrative obligations

A copy of the articles of incorporation must be filed at the registry within 15 days of the final articles of incorporation being drawn up. The registrar arranges publication in the Belgian Official GazetteExternal link.

All documents submitted will be kept in a file at the registry of the commercial court, in the register of legal entities.

Once they have enrolled on the register of legal entities, companies wishing to engage in commercial activities must register as traders at the Crossroads Bank for Enterprises (Banque-Carrefour des Entreprises/Kruispuntbank van Ondernemingen) via a business counter (one-stop shop for businesses)External link.