Social Economy in Europe: Belgium
Table of contents
Note: The data presented in this table derive from the OECD country factsheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.
Source: Data for Belgium relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]), except data on jobs created in the social economy (relating to 2020) (OECD CFS, 2023[2]), employment in human health services (relating to 2020) (OECD CFS, 2023[2]) and the involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[3]).
In Belgium, there is a strong collection of regional institutions which define, support and develop the social economy. No national definition exists. Instead, the social economy is principally a regional competency. Each of the three regions of the country design and implement policy and strategy, enact legislation, oversee funding and financing, and provide recommendations and research through advisory bodies. At the regional level, legal frameworks include the 2008 Decree on the social economy in the Walloon Region, the 2018 Ordinance on the accreditation and support of social enterprises in the Brussels-Capital Region, and the 2012 Decree on the support of entrepreneurship in the social economy and the promotion of corporate social responsibility in the Flemish Region. At federal level, there are the 2008 Law on Mutual Societies and National Unions of Mutual Societies, as well as the 2019 Code on Companies and Associations.
Institutions
There is no national definition of the social economy nor single authority to decide social economy policy at a national level. Since 2014, direction of social economy policy is the responsibility of the different regional authorities (Belgian Government, 2025[4]). Any relevant administration of social economy at federal level is undertaken by particularly two Federal Public Services (FPS) which are the government agencies responsible for specific areas of public policy, administration, and services: FPS Employment, Labour and Social Dialogue and FPS Economy.
Competence
While social economy competence is delegated to regional authorities, the federal government can provide support to the regions on the social economy. These can often take the form of funding support and partnerships in regional social economy projects (Hub Brussels, 2025[5]). For instance, in the city of Brussels, Perspective Brussels organises social entrepreneurship trainings supported by several federal institutions such as the Federal Public Planning Service for Social Integration, Anti-Poverty Policy, Social Economy and Urban Policy (Perspective Brussels, 2025[6]).
Some national legal frameworks and consultative bodies are relevant to social economy. For legal frameworks, this includes the Code on Companies and Associations (2019) (Co-operatives) and the Law on Mutual Societies and National Unions of Mutual Societies (1990). For consultative bodies, this includes the National Council for Co-operation, Social Entrepreneurship and Agricultural Enterprise (CNC) which is a part of the FPS Economy (FPS Economy, 2025[7]).
Institutions
Regional actors play the primary role in the definition, administration and support of the social economy. Belgium has a federal system with three regions (Brussels-Capital, Flanders and Wallonia) and three language communities (French, Dutch and German). The regions have significant autonomy and can establish their own laws and strategies, particularly in areas such as employment, economy, and social services. Each region has a separate definition of the social economy and a collection of initiatives relevant to regulation, financing and development of social economy actors. These bodies operate autonomously to design the direction of social economy policy.
In the Brussels-Capital Region, the responsibilities for social economy are divided across a few government structures. The Brussels Economy and Employment (Regional Public Service) appears to be the primary regional service relevant to social economy support resources. On the platform, a variety of information concerning social enterprise approval, financing, strategy and exemplars are available (Brussels Regional Public Service, 2020[8]). Policy development and implementation in the region falls primarily under the directive the Minister of Employment and Vocational Training and the State Secretariat for Economic Transition and Scientific Research. The latter’s competences are delegated by Minister of Climate Transition, Environment, Energy, Cleanliness, Participatory Democracy, Health and Social Action.
In Flanders, two departments have recently been unified to oversee policy for the region’s social economy. On 1 January 2025, the Department of Work and Social Economy (WSE) and the Department of Economy, Science and Innovation (EWI) merged to form the new Department of Work, Economy, Science, Innovation and Social Economy (WEWIS) (Flemish Government, n.d.[9]).The new department is part of the Policy Domain for Work, Economy, Science, Innovation, Agriculture and Social Economy (WEWILS), which has been established since 1 January 2024.
In Wallonia, social economy policy is implemented by the Wallonia Public Service for Economy, Employment and Research (SPW EER). This body appears primarily as an implementation body with reference to the policy developed by the Walloon Government (Walloon Government, n.d.[10]). Legislative frameworks and strategies have been built following the Decree on Social Economy (20 November 2008) which defined the concept of social economy, identified the public tools in this area and organised representation and consultative bodies for this sector (Wallex, 2008[11]). The decree is periodically reviewed and modified (the latest decree declared on April 6, 2023) (Wallex, 2023[12]). According to the decrees, social economy enterprises now include integration enterprises, employment development initiatives in the sector of local services for social purposes (IDESS) and social economy consulting agencies.
The German-speaking Community has its own legislative framework for the social economy. The Community's Regional Development Concept (REK) includes a project entitled “A Strong Social Economy”, which enhances the visibility of social businesses and creates a legal framework. Despite being the smallest community in Belgium, the German-speaking Community is actively engaged in structuring support for the social economy through dedicated policy instruments, establishing formal mechanisms for the recognition, support and oversight of social economy enterprises. These mechanisms include criteria for approval, conditions for financing or grants, and obligations for monitoring (Ministère de la Communauté germanophone, 2024[13]).
Competence
The Brussels-Capital Region has both general policy directives and specific legislation for social economy. The Ordinance of 23 July 2018 on the approval and support of social enterprises contains the criteria for being approved as a social and democratic enterprise. The ordinance builds on previous ones (namely from 2004 and 2012) with the primary aim of extending accreditation beyond the work-integration field (BEPT, n.d.[14]). In March 2022, the regional government launched an economic strategy, "Shifting Economy", aimed at transforming the Brussels economy in the direction of sustainability (decarbonised, regenerative, circular, social, democratic and digital economy) (Brussels Regional Public Service, 2020[15]). This strategy also acts as an important funding mechanism. For example, under this strategy, being approved and responding to calls for social economy projects can result in financial support of up to EUR 80 000 per project (Brussels Regional Public Service, 2020[16]). Also in 2020, a strategic vision document called Go4Brussels 2030 was published emphasising transition to a sustainable economy (Brussels Capital Region, 2025[17]).
Flanders has both policy frameworks and specific legislation related to social economy support. In 2017, the Social Economy Strategy introduced broad support for social economy ecosystem with a focus on visibility, partnership and innovation. This was complemented with the Flemish Social Economy Act (2019) which legally recognised social enterprises and legislated for access to financial support. Two policy notes from WEWIS (previously EWI and WSE) show the increasing priority placed on research for science, technology and innovation: 2019-2024 and 2024-2029 (Flemish Government, 2024[18]). This focus is embodied by the document “STI In Flanders” published by the Department of Economy, Science and Innovation (EWI, now WEWIS, 2024).
In Flanders, there is a clear designation of responsibility for different aspects of the social economy. WEWIS is responsible for the preparation, co-ordination, development and evaluation of Flemish policy in the field of employment and social economy (stimulating direct employment, providing support to support structures, granting investment subsidies); entrepreneurship (support for start-up, financing and subsidisation of companies, business parks); research and science (researcher mobility, scholarships in research support) and innovation. The department implements measures to regulate the labour market and to facilitate and regulate the entry, re-entry, or exit into the labour market and mobility on the labour market. There is an emphasis on the exchange of knowledge between entrepreneurs and researchers and efforts to raise awareness concerning all things social economy. Within WEWIS, the Department of Social Economy and Workable Work manages support projects and co-ordinates and manages the disbursement of subsidies. Advisory bodies, such as the Flemish Advisory Council for Innovation and Entrepreneurship, formulate recommendations, conduct research and give advice on any matter in the field of science and innovation policy (Flemish Government, 2025[19]).
In Wallonia, social economy support is administered by the Directorate of Social Economy. This Directorate falls under the SPW Economy, Employment, Research (SPW EER) and it executes the "Social Economy" framework decree (last modified on April 6, 2023) (SPW Wallonia, n.d.[20]). It approves initiatives in this area and manages subsidies to integration companies, social economy consulting agencies or employment development initiatives in the social services sector (IDESS). The social economy has developed in various sectors, such as housing, food, reuse, energy and culture, through discretionary subsidies or pilot projects. An Advisory and Accreditation Commission for Social Economy Enterprises (COMES) exists to issue a reasoned, advisory opinion on the granting, renewal, suspension or withdrawal of the approval of social economy enterprises.
Following the Declaration of Regional Policy 2019-2024, Wallonia adopted a strategy for the development of the social economy and unveiled its “Alternativ'ES Wallonia” plan. The strategy emphasises the development of support, professionalisation and visibility and it prioritises five sectors: power supply and short circuits; green and renewable energy; social housing; culture; and the reuse of goods and materials (Social Economy Wallonia, 2023[21]). The Directorate of Social Economy evaluated the Alternativ’ES Wallonia Strategy. Based on the results of this analysis, a new strategy has been developed under the “Vision 2030” framework. The Regional Development Concept (REK) for the German-speaking Community of Belgium includes a project entitled “A strong social economy”, enhancing visibility of social businesses and creating a legal framework (German-speaking community of Belgium, 2025[22]).
There are no specific local frameworks for social economy activities as all directive occurs at a regional level. Local authorities and municipalities can receive support from regional authorities for social economy projects. However, municipalities have no competencies as such, but they may put in place social economy initiatives on their territory with two main objectives: to meet needs which are not currently fulfilled in the territory and to promote the local aspect of the initiatives such as local distribution channels (European Commission, n.d.[23]). For instance, the Brussels Agency for Entrepreneurship has developed the Coopcity project, funded by the European Union, aiming to support and provide trainings on social entrepreneurship (Coopcity, 2019[24]). Another example is the “Social Economy: A Win-Win for My Municipality” (L'Economie Sociale: Tout Bénef Pour Ma Commune) initiative. This project is an awareness campaign about the social economy aimed at local elected officials, public administrations and public centres for social welfare (centres publics d'action sociale, or CPAS) in French-speaking Belgium.
As with legislation and policy, the primary impetus for co-operation is at a regional level. Several organisations exist within each region to co-ordinate various stakeholders. There are a few efforts which have begun to facilitate cross-regional collaboration.
Across multiple public authorities and/or levels of government
Some cross-region initiatives exist to promote and strengthen the social economy. Since 2017, across Brussels-Capital Region and Wallonia, four key co-ordination organisations have been brought together under a singular “Acteur de l’Économie Sociale” (ES) platform (Social Economy Wallonia, 2025[25]). These organisations are ConcertES (ConcertES, 2019[26]), SAW-B (SAWB, 2020[27]), Le Centre d’Économie Sociale (Centre d'Économie Sociale, 2017[28]) and Step Entreprendre (Step Entreprendre, 2023[29]). Other cross-regional organisations include FEBECOOP, the Belgian Federation of Social and Co-operative Economy – which defends, promotes and supports co-operatives and social economy enterprises – and Financité, a Belgian non-profit organisation and citizens' movement which promotes responsible, solidarity-based finance. The platform provides a range of support services, including training, guidance, and assistance with funding. It aims to help social economy enterprises navigate both regional frameworks and access the necessary resources.
With social economy representatives
Across all three regions different councils provide representative and consultative mechanism:
In the Brussels-Capital Region, several contributors are involved in supporting social entrepreneurship partnerships. Under the purview of the Secretary of State of the Brussels-Capital Region, responsible for Economic Transition and Scientific Research, the following partners are recognised: Brupartners, Hub.brussels, Brussels Economy and Employment, Citydev.brussels, Net Brussels, Leefmilieu Brussels, Port.brussels, the Advisory Council for Social Entrepreneurship. There are additional consultative bodies in this region, such as the Economic and Social Council of the Brussels-Capital Region (CESRBC), and confederations, such as BRUXEO, which represent social benefit enterprises as well as of organisations of employers, the self-employed and employees.
In Flanders, the Social and Economic Council of Flanders (SERV) is the main advisory body to the Flemish government on Flemish socio-economic policy. It represents trade unions and employer associations on four policy areas, one of which is work and social economy (SERV, n.d.[30]). In addition to the advisory role, the SERV also supports and assists the trilateral discussions between trade unions, employer’s associations and the Flemish government within the Flemish Economic and Social Consultative Committee (VESOC). SERV houses the Committee on Social Economy which consults on and monitors existing or future policies in the field of social economy (SERV, n.d.[30]). Digital platforms, such as Doeners exist in the region to connect companies and citizens to the social economy sector (Doeners, 2025[31]).
In Wallonia, the Economic, Social and Environmental Council of Wallonia (CESE Wallonie) is the regional advisory body for representatives of employer associations, trade unions and environmental associations. Within this sits the Walloon Council of the Social Economy (CWES) which advises the government on social economy matters and is responsible for preparing an annual evaluation report on the implementation of the decree on social economy (CEWES Wallonia, 2025[32]).
At the French-speaking level, ConcertES is the consultation platform for representative organisations of the social economy in French-speaking Belgium. It plays a key role in representing the social economy in Wallonia and Brussels.
Note: An OECD survey on institutional arrangements circulated in 2024 with national and regional social economy representatives contributed to the findings of this country note.
Belgium's support for the social economy is structured across national and subnational levels, reflecting its federal governance model. At the national level, the sector operates within a diverse legal framework encompassing co-operatives, associations, foundations, and social enterprises. At the subnational level, each region has developed its own strategies, legal instruments, and support measures tailored to their specific socio-economic contexts. These include regional accreditation systems, financial tools, and advisory bodies that promote social innovation and entrepreneurship. Complementary support is provided by private actors and networks operating at both national and regional levels, offering capacity-building, advocacy, and tailored financing solutions to social economy stakeholders.
Strategies, plans and legal framework
Belgium does not have a single national legal framework dedicated exclusively to the social economy (European Commission, n.d.[23]). This is largely due to Belgium’s federal structure, under which most relevant competences are devolved to regional governments (Nyssens and Huybrechts, 2020[33]). Over time, the regions have developed their own policy frameworks, legal definitions, and support instruments tailored to their own socio-economic contexts. At the federal level, however, social enterprises are recognised under the Code on Companies and Associations, in particular Article 8:5 which allows co-operatives to be considered as “social enterprises” if they meet several requirements regarding their social purpose, governance, and profit distribution.
In the absence of a single national strategy for the social economy, co-ordination is maintained through co-operation agreements and intergovernmental platforms (European Commission, n.d.[23]). These agreements aim to harmonise goals across federated entities and to enhance the visibility and coherence of social economy policies. The federal government also recognises the importance of the sector through instruments such as the National Council for Co-operation, which accredits co-operatives and advises on policy (Nyssens and Huybrechts, 2020[33]).
Support from the public sector
The federal level has been involved in supporting inter-regional co-ordination, ensuring international representation, and promoting coherence across entities (Nyssens and Huybrechts, 2020[33]). After the successive state reforms of 2014, some federal instruments remained in place, including the Social Integration Economy measure and certain support functions within the federal Public Planning Service for Social Integration (PPS IS), which oversees social integration, poverty reduction, and support for large cities.
The federal government facilitates co-ordination among regional entities, through interministerial conferences and working groups on the social economy. The PPS IS has some transversal competences and supports various initiatives in the social economy, including through EU-funded programmes. Moreover, federal authorities continue to represent Belgium at international level, vis-à-vis the European Commission and the OECD, for instance at the European Commission’s Expert Group on Social Economy and Social Enterprises (GECES).
Support from the private sector
Several private actors are active throughout Belgium to promote and support the social economy. FEBECOOP, the Belgian Co-operative Federation, is active at national level, providing operational support, research, and advocacy for co-operative and social economy projects. It aims to make the co-operative model known to policymakers and civil society, promotes co-operative principles at various levels and offers tailor-made support to new and existing initiatives (Peiren, 2023[34]).
Some incubators and accelerators include social enterprises in their portfolio, although most are regionally based. At the national level, actors such as Funds for Good offer inclusive finance solutions, in particular “loans of honour”, to aspiring entrepreneurs without guarantees, combined with tailored support (Funds for Good, 2024[35]). MicroStart, an inclusive microfinance institution, provides business support services and loans to micro-entrepreneurs across the country, including those from vulnerable groups (European Commission, n.d.[23]). Triodos Bank and crowdfunding platforms such as Lita.co and Koalect also support the financing of social enterprises with a national scope. Although these organisations operate nationally, they work closely with region-specific legal frameworks, financial instruments, and support structures, reflecting the decentralised nature of the Belgian social economy.
Strategies, plans and legal framework
In Wallonia, the Minister of Economy has taken a leading role in promoting what is known as the “market-based social economy” (économie sociale marchande). This shift has brought most regulatory and support functions into the domain of economic policy. However, social enterprises operating in less market-oriented sectors, such as education, health or culture, remain under the responsibility of the respective sectoral ministries. The 2008 Decree on the Social Economy remains the legal backbone of the sector (Parlement wallon, 2008[36]), while the five-year strategic plan Alternativ’ES Wallonia (2020–24) promotes visibility, scaling, and social innovation. Following the 2024 elections, the Walloon government issued a “Regional Policy Statement” declaring that the social economy would be “well supported” during its term of office (2024–29).
In Flanders, social enterprise lies at the intersection of “Labour and Social Economy” and “Economy, Science and Innovation” (Nyssens and Huybrechts, 2020[33]). The sector falls under the responsibility of the Minister of Local and Provincial Government, Civic Integration, Housing Equal Opportunities, and Poverty Reduction. Recently, decrees have been adopted to better align support with emerging priorities, such as the Decree on the Local Service Economy, which focuses on employment integration through local services. These measures are managed by the Department of Labour and Social Economy, in particular by the Social Economy and Sustainable Business Unit, which is responsible for both advising policy advice and implementation.
In the Brussels-Capital Region, social economy is at the intersection of the Economy and Employment portfolios, both under a single ministerial mandate. Since 2019, social enterprises have been able to apply for official regional accreditation under the 2018 Ordinance on the Approval and Support of Social Enterprises. Accreditation allows access to specific financial instruments and higher subsidies from the Region.
In the German-speaking Community, responsibility for the social economy lies with the Minister of Social Affairs, with administrative support from the Ministry of Employment. The Regional Development Concept includes a strategic project entitled “A Strong Social Economy”, which aims to raise the profile of the social economy and develop a dedicated legal framework.
Support from the public sector
The Walloon Council for the Social Economy, embedded within the Economy and Social Council of Wallonia, plays an advisory role and contributes to the evaluation of public policy. Financial tools are provided by W.alter, the Walloon public investment company, which offers tailored funding instruments for social enterprises. An accreditation commission supports the implementation and monitoring of social economy policy. To promote entrepreneurship in the social economy, the Walloon Region has developed its own social economy incubator, iES!, which serves as the main point of contact for the social economy in Wallonia. It provides aspiring social economy entrepreneurs with access to information and training.
In Flanders, the Department of Labour and Social Economy manages support instruments, co-ordinates implementation and advises regional policy makers, in particular the unit responsible for sustainable entrepreneurship and social economy.
In Brussels, the administration Bruxelles Economie et Emploi, under the Ministry of Employment and Vocational Training, channels financial instruments through Finance&Invest.Brussels, with its sub-unit Brusoc, which offers specific products for social enterprises (Hoogers and Manço, 2022[37]). It targets (1) start-ups, scale-ups and SMEs, and (2) micro-enterprises, social enterprises, and co-operatives. For the latter, the current financing offer includes nine financial instruments, which can also be combined if necessary. For example, the “COOP US” loan supports the creation and development of co-operatives. Hybrid instruments combining loans and equity are also available.
Support from the private sector
Private sector actors provide complementary support to regional initiatives. In Wallonia and Brussels, ConcertES is an important platform for dialogue between social economy actors and public authorities (DigitalEES, 2022[38]). FEBECOOP Wallonie-Bruxelles provides specific support services for co-operatives and is involved in advocacy. SAW-B provides social economy enterprises in Wallonia and Brussels with support in the form of advisory services, training and advocacy. In Flanders, Coopkracht plays a central role in supporting co-operatives through capacity building, advocacy, and training (Rijpens and Mertens de Wilmars, 2015[39]). It manages the MeMO Guide, a searchable database of responsible businesses in Flanders and Brussels.
Providing tailored advice and training at subnational level is key to align social economy development with local needs. In Liège region, for example, STEP Entreprendre supports job creation by empowering individuals through entrepreneurship. It offers comprehensive support, from feasibility assessment to post-launch follow up, for both for-profit and non-profit ventures. Its methodology promotes co-operative and solidarity-based entrepreneurship, providing participants with personalised advice, training, and the opportunity to test their business models in a low-risk environment.
Definition of public interest
A public interest organisation (PBO) in Belgium is defined as an entity that pursues charitable, philanthropic, or social purposes that benefit the public. For example, activities related to protecting professional interests, supporting education, helping families and the elderly, and similar disinterested objectives are considered to be of public interest. The criteria are outlined in Article 181 of the Income Tax Code (Service Public Fédéral Finances de Wallonie, 1992[40]).
Economic activities
PBOs in Belgium may engage in economic activities, both related and unrelated to their public benefit purpose. However, these activities must remain secondary to the organisation’s primary non-profit mission. For non-profit organisations, economic activities should be occasional or exceptional, involve investing funds to support their main mission, or be minor industrial, commercial, or agricultural activities that do not rely on typical business practices. Economic activities are subject to limitations as they must not overshadow the non-profit purpose of the organisation. This is regulated under Article 182 of the Income Tax Code (Service Public Fédéral Finances de Wallonie, 1992[40]).
Non-profit organisations in Belgium must adhere to reporting and transparency requirements to maintain their tax-exempt status. These requirements are laid out in the Income Tax Code, specifically under Articles 181 and 182, which mandate proper documentation of the public-interest activities and prohibit the distribution of profits (Service Public Fédéral Finances de Wallonie, 1992[40]). Additionally, entities must provide certificates to individual and corporate donors as evidence of the donation to ensure tax deductions are granted.
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