52. Must reports from political parties and/or candidates reveal the identity of donors?

Article16bis of the Act of 4 July 1989 on the limitation and control of election expenses, amended in 2015

Art. 16bis. Without prejudice to the registration obligation as specified at article 6, paragraph 2, and article 116, § 6, subparagraph 2, of the Election Code, the identity of natural persons making donations, in any form, equivalent to 125 euros and more to political parties and their components, lists, candidates and political representatives shall be annually registered by the beneficiaries.

 "while it is clear that all donations in excess of EUR 125 and the identity of the donor must be recorded (in connection with party financing and election campaigns of parties and candidates), there is no provision for donations below this sum to be registered individually and for a receipt to be issued.‌" (p.‌ 19) (GRECO (2009), Evaluation Report on Belgium, Transparency of Political Party Funding (Theme II))

Donors of all donations equivalent to EUR 125 or more must be disclosed. Parties must have a register of donations received.