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Limosa declaration

Limosa declaration

As soon as a traveller stays in Belgium on business purpose for more than 5 days a month without a Belgian contract of employment, the Belgium government needs to be informed. This rule applies as from April 1 2007.

UPDATE 10 October 2007:

Employees and self-employed persons are exempt if they attend meetings in a closed circle in Belgium. To enjoy exemption, they may not spend more than a total of 60 days per year at such meetings in Belgium. Furthermore, no such meeting may last longer than 20 consecutive calendar days. What is concerned here is a wide range of meetings: discussions on strategy, negotiations with a customer regarding a contract, evaluation interviews, etc.

As of 1 April 2007, certain foreign employees, self-employed persons and trainees will have to declare their activities in Belgium to the authorities.

1. Who must be declared?

The mandatory Limosa declaration applies to all employees and trainees who come to work in Belgium temporarily or partially and who, in principle, are not subject to the Belgian social security.

The mandatory Limosa declaration is also applicable to all self-employed persons and self-employed trainees who come to work in Belgium either temporarily or partially, irrespective of whether they are subject to Belgian social security.

Employees

Generally speaking, a declaration must be made for the employment of employees who

• normally work in a country other than Belgium;
• are recruited in a country other than Belgium.

In other words, the mandatory Limosa declaration applies to all employees who are employed in Belgium temporarily or part-time by a non-Belgian employer.

Self-employed persons

A declaration is required for a self-employed person who comes to Belgium temporarily to exercise a self-employed activity, but does not stay here permanently.

Trainees

Trainees are also obliged to declare their arrival if they do all or part of their traineeship in Belgium as part of a foreign study programme or vocational training.

2. When do you have to make the declaration?

For posted employees and self-employed persons, the declaration must be made before the commencement of the work on Belgian soil.
For posted (self-employed) trainees, the declaration must be made before the commencement of the training period in Belgium.

For more information, see the Limosa conditions here, or have a look on their website www.limosa.be

You can file the declaration via a web application at www.socialsecurity.be. You will receive your “Limosa-1” certificate immediately.