Policy Guide on Legal Frameworks for the Social and Solidarity Economy

Annex E. National legal frameworks for the social and solidarity economy

The table provides an overview of national legal frameworks for the social and solidarity economy, including framework laws, specific laws on the social and solidarity economy entities and national action plans and strategies.

 

	Framework laws on the SSE	Specific laws on the SSE entities	Strategies and Action plans
EU Member States
Austria		Cooperative Law (1873) Limited Liability Company Act (1906) – Public-benefit limited companies Federal Act on Associations (2002)
Belgium		Law on mutual societies and national unions of mutual societies (1990) Code on Companies and Associations (2019) that integrates the former Law on Associations and Foundations, the revised book on cooperatives as well as the legal status of “social enterprise” available for cooperatives
Bulgaria		Cooperatives Act (1999) – Cooperatives for people with disabilities Act on Integration of people with disabilities (81/2004) Act on Enterprises of Social and Solidarity Economy (240/2018). Act on Non-Profit Legal Entities (81/2000) Act on Public Cultural Associations (89/1996)	Bi-annual Social Economy Action Plans, which establish cross-government objectives to promote the development of the social economy in Bulgaria
Croatia		Act on Trusts and Foundations (OG 36/1965, 64/2001) Act on Institutions (OG 76/1993, 29/1997, 47/1999, 35/2008) Act on Cooperatives (OG 34/2011, 125/2013, 76/2014) Act on Vocational Rehabilitation and Employment of people with disabilities (OG 157/2013, 152/2014) Act on Associations (OG 74/2014, 70/2017) Act on Credit Unions (141/2006, 25/2009, 90/2011)	Strategy for Social Entrepreneurship Development (April 2015)
Cyprus*		Cooperative Societies Law (22/1985) Law on Associations and Foundations (104(I)/2017) Social Enterprise Law (2020) Companies Law (Cap 113/1968)	National Action Plan for the Development of Social Enterprise Ecosystem (2018)
Czech Republic		Business Corporations Act (90/2012) – Cooperatives, Social Cooperatives Civil Code (89/2012) – Associations, Institutes, Foundations	Strategy for the Support of Small and Medium Entrepreneurs 2014–2020, which includes social enterprises
Denmark		Act on Registered Social Enterprises (2014)
Estonia		Apartment Ownership Act (1995) – Commercial Associations Foundations Act (1995) Commercial Code (1995) – Private Limited Company Non-Profit Associations Act (1996)	National Development Plan for Civil Society 2015-2020 National Development Plan for Civil Society 2021-2030 (under development)
Finland		Act on Social Enterprises (1351/2003) (revised in 2012) Cooperatives Act (22/1901) Associations Act (1/1919) Foundations Act (109/1930) Insurance Companies Act (174/1933)
France	Framework Law on the Social and Solidarity Economy (2014)	Law on the contract of association (1901) – Associations Mutuality Code (revised in 2019) – Mutuals Law 47-1775 (1947) – Cooperatives Law 87-571 (1987) – Foundations Law 91-3 (1991, revised in 2018) – Insertion Enterprises Law 2001-624 (2011) – Collective interest cooperatives (SCIC) Framework Law on Social and Solidarity Economy (2014) – Solidarity Enterprises of Social Utility (ESUS), Cooperatives of Activity and Employment (CAE)	Growth Pact for SSE (2018)
Germany		German Cooperatives Act (revised in 2006) Public benefit legislation (2013) German Civil Code (2002) – Associations, Foundations German Commercial Code (1897) Fiscal Code (1977, revised in 2002) Limited Liability Companies Act (1892, last amended in 2021)
Greece	Law on Social Economy and Social Entrepreneurship (4019/2011) Law on Social and Solidarity Economy (4430/2016)	Law on Mental Health Services (2716/1999) – Limited Liability Social Cooperatives (KoiSPE) Law on Civil Cooperatives (1667/1986) Law 602/1915 - Agricultural Cooperatives Law 3190/1955 - Limited Liability Companies Law 921/1979 - Women's Agrotourism Cooperatives Law 4430/2016 - Social Cooperative Enterprises, Workers Cooperatives
Hungary		Act 141 on Cooperatives (2006) – Social cooperatives and sub-types such as school cooperatives or employment cooperatives Act CLXXV on the Freedom of Association, Non-profit Status and the Operation and Support of Civil Organizations (2011) – NGOs with economic activities Act V of the Civil Code (2013) Business Associations Act (4/2006)
Ireland		Companies Act (1963-2013) – Company Limited by Guarantee New Companies Act (2014)	National Social Enterprise Policy 2019-2022
Italy	Law 106/2016 for the Reform of the ‘Third Sector’, social enterprise and universal civil service Legislative Decree 117/2017, Code of third sector entities	Law 3818/1886 – Mutual benefit societies Law 381/1991 – A-type social cooperatives engaged in social, health and educational services and B-type social cooperatives engaged in work integration Legislative Decree 112/2017 – Revision of the Social Enterprise Law
Latvia		Commercial Law (2002) Association and Foundations Law (2004) Public Benefit Organisation Law (2004) Social Enterprise Law (2018)
Lithuania		Law on Social Enterprises (2004) Decree No.4-20 (2015) – Social Business Law of Associations (1969) Law on Cooperative Societies (1993) Law of Charity and Sponsorship Foundations (1996) Law on Public Establishments (1996)
Luxembourg	Act on Societal Impact Companies (2016)	Law on Non-Profit Associations and Foundations (1928) Law on the Restoration of Full Employment (41/2009) - Work Integration Social Enterprises Law on Commercial Societies (1915, revised in 2017 and 2021) – Cooperatives, Limited Liability Companies
Malta		Social Enterprise Act (2022) which seeks to offer both a new legal form of ‘social enterprise company’ and a ‘social enterprise organisation’ label Cooperatives Societies Act (2002) Voluntary Organisations Act (2007)
Netherlands		Civil Code – Associations, Foundations, Public Limited Companies, Private Limited Companies
Poland	Act on the Social Economy (2022)	Act on Vocational and Social Rehabilitation and Employment of Disabled Persons (1997) – Professional activity establishments (ZAZ) Law on Social Cooperatives (2006) Code of Commercial Companies (2000) Act on Foundations (1984) Act on Associations (1989)	National Programme for Social Economy Development
Portugal	Social Economy Framework Law (2013)	Decree-Law No. 72/90 (1990) – Mutual Associations Code (51/1996) Law on Private Institutions of Social Solidarity (IPSS) (172-A/2014) Cooperative Code (2015) Decree-Law 7/98 (1998) - Social Solidarity Cooperatives Framework Law on Foundations (24/2012) Code of Mutual Associations (190/2015)
Romania	Law on Social Economy (219/2015)	Law on Protection of People with Disabilities (448/2006) - WISEs Government Ordinance 26/2000 - Associations, Foundations Law 540/2002 - Mutual Aid Associations of Retirees (RMAA) Law on the Organisation and Functioning of Cooperatives (1/2005)	National Strategy for Social Inclusion and Poverty Reduction 2014-2020
Slovakia		Act on the Employment Services (5/2004, amended in 2008) Act on Social Economy and Social Enterprises (112/2018) Act on Public Association (83/1990) Commercial Code (513/1991) Act on Small Business (455/1991) Act on Non-Profit Organisations (213/1997) Act on Foundations (34/2002) Act on the Commercial Register (530/2003)
Slovenia		Act on Institutes (1991) Act on Cooperatives (1992) Act on Foundations (1995) Act on Work Rehabilitation and Employment of People with Disabilities (2004) - Limited Liability Companies with status of companies for people with disabilities, Institutes and Cooperatives with employment centre status Act on Associations (2006) Social Entrepreneurship Act (2011, revised in 2018) Act on Non-Governmental Organisations (2018)	Strategy for the Development of Social Economy from 2021-2031
Spain	Law 5/2011 on the Social Economy	Royal Decree 1776/1981 – Agrarian Transformation Societies Law 27/1999 – Cooperatives, Social Initiative Cooperatives, Mixed Cooperatives Law 1/2002 – Associations Law 50/2002 – Foundations Royal Decree 1420/2002 – Mutuals Law 44/2007 – Social Integration Enterprises Law 3/2011 – Fishermen’s Guild Law 44/2015 – Labour Societies Law 21/2015 – Employment Integration Enterprises Special employment centres (1/2013, revised 9/2017) Royal Decree 1/2013 on the Rights of Persons with Disabilities and their Social Inclusion Royal Decree 1993/1995 – Mutual Societies for Work Accidents and Occupational Diseases of the Social Security	Strategy on Social Economy 2017-2020
Sweden		Economic Associations Act (1987, revised in 2018) Foundation Act (1994)	Strategy for Social Enterprise and Social Innovation (2018)
Non-EU countries
Brazil		General Law of Cooperatives (1971) Federal Constitution (1988) Law No. 9.637/1998 – Social Organisation (OS) Law No. 9.790/1999 – Public Interest Civil Society Organisation (OSCIP) Law No. 9.867/1999 – Social Cooperatives Civil Code (2002) – Associations, Foundations, Cooperatives Law No. 12.101/2009 – Nonprofit Organisations granted with a Certificate of Beneficent Social Assistance Entity (CEBAS) Law 130/2009 – Credit Cooperatives Law 12.460/2012 – Worker Cooperatives Law 13.019/2014 – Civil Society Organisations	National Strategy of Impact Investment and Social Business ENIMPACTO (2017) National Policy for Solidarity Economy (Bill 6606/2019, not approved yet) – defines the status of Economic Solidarity Ventures.
Canada		Insurance Companies Act (1991) – Mutuals Credit Unions and Caisses Populaires Act (1994) Canada Cooperatives Act (1998) Not-for-profit Corporations Act (2009) – Associations Non-profit Law (2012) – Non-for profit Organisations, Charitable Organisations, Foundations Community economic development (CED) charities (2012, revised 2017)
India		Societies Registration Act (1860) Indian Trusts Act (1882) Waqf Act (1995) The Multi State Co-operative Societies Act (2002) Companies Act (2013) – Section 8 companies Foreign Contribution Regulation Act (FCRA) (2020)
Korea		Agricultural Cooperatives Act (1957) Fishery Cooperatives Act (1962) Credit Union Act (1972) Consumer Cooperative Act (1999) Social Enterprise Promotion Act (SEPA) (2007) Special Act on the Improvement of Quality of Life for Rural Communities (2011) - Rural Community Enterprise Scheme Framework Act on Cooperatives (2012) National Basic Living Security Act (2012) – Self-reliance Enterprises Special Act on Promotion and Support for Urban Regeneration (2013) – Community Enterprises
Mexico	Social and Solidarity Economy Law (2012, latest revision in 2019)	Federal Civil Code (1928, revised in 2021) – Civil Societies and Associations Law of Limited Liability Societies of Public Interest (1934, revised in 2012) Law of Social Solidarity Societies (1976, revised in 2018) Social Assistance Act (2004, revised in 2021) and Law for the Promotion of the Activities carried out by the Civil Society Organisations (2004, latest revision 2018) – Foundations, Charities, and Trusts Law of Agricultural and Rural Insurance Funds (2005) General Law of Cooperative Societies (2009, latest revision in 2018) Agrarian Law (2012, latest revision in 2018) – Ejidos, Communities, Rural Production Societies, Rural Associations of Collective Interest
United Kingdom		Industrial and Provident Societies Act (IPSA) (1965) Co-operative and Community Benefit Societies Act (2014) Companies Act (2006) - Company Limited by Guarantee (CLG), Company Limited by Shares (CSL), Community Interest Company (CIC), Public limited company, Private limited company The Community Interest Company Regulations (2005) Charities Act 2011 - Charitable Incorporated Organisation (CIO)	Social investment: a force for social change - UK strategy 2016
United States		Statutory Public Benefit Limited Partnership (SPBLP)

*Note by Turkey: The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey recognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Turkey shall preserve its position concerning the “Cyprus issue”.

Note by all the European Union Member States of the OECD and the European Union: The Republic of Cyprus is recognised by all members of the United Nations with the exception of Turkey. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.

Source: Authors’ elaboration based on 2020 OECD mapping survey, 2020-2021 OECD focus groups, PLP background papers.