Entrepreneur for ABB purposes
You will be an entrepreneur for ABB purposes if you independently operate a company or pursue a profession on the BES islands, but also if you commercially operate an asset (such as an immovable property) to obtain revenue from this asset for a longer period of time.
Legal form
The legal form of your company or profession does not matter for ABB purposes. A foundation or an association can also be an entrepreneur for ABB purposes. It does not matter for ABB purposes whether you do or do not aim to make a profit.