Come and work in Belgium

Economic and social life is increasingly played out at an international level. The enlargement of the European Union and the development of new information and communication technologies and means of transport are resulting in an increasingly mobile labour market. Perhaps you too are thinking about leaving your country and coming to work in Belgium, either temporarily or permanently.

These pages provide lots of useful links to help get you started, as well as the information you will need to understand your status.
Your status is determined by three main factors:

• your country of origin
• how long you stay
• your intended working status in Belgium.

Start by finding out what you need to do before you come to Belgium.

Then, find out about your rights and responsibilities and the things you need to do once in Belgium.
 

1. Before leaving

If you have decided to come and work in Belgium, there are a number of formalities you must complete before you arrive.

Firstly, you must possess a valid passport issued by your country of origin (an identity card will suffice in the case of some countries).

Secondly, you may need to obtain a visa from the Belgian embassy or consulate in your country. This will depend mainly on your country of origin and the length of your stay.

Thirdly, you may also need to obtain a work permit. This varies depending on whether you are self-employed or an employee.

1.1. Do you need a visa?

A Belgian visa is a sticker placed in your passport by a Belgian embassy or consulate. It authorises you to enter Belgian territory and stay in the country for a specified period.

The visa needed for a short stay (three months maximum) is different from the visa needed for a long stay (over three months).


1.2. Working as a self-employed person (professional card)

If you wish to exercise a self-employed activity in Belgium, you have to obtain a professional card authorising you to do so either as a natural person, a legal entity or a representative of a company or association (regardless of your being paid or not for this job). 

The professional card is required for any person who :

- does not have the Belgian nationality;
- does not have the nationality of one of the member states of the European Economic Area (EU countries + Iceland + Norway + Liechtenstein) or does not have the Swiss nationality;
- is not exempted from fulfilling this formality for other reasons.

However, the professional card is not the only requirement to be met.  Access to the profession is essential in order to be registered with the Crossroads Bank for Enterprises as a self-employed person. Such access can be gained by submitting evidence of your basic management knowledge to an authorised business one-stop shop. 

Besides, a person wishing to exercise one of the 42 regulated professions must also give evidence of specific professional skills.

Evidence of such skills can be provided in various ways :

1. by producing a valid degree or diploma: the equivalence of foreign degrees and diplomas must be obtained from the relevant authorities (the French Community for the Walloon and Brussels Regions and the Flemish Community for the Flemish Region).
2. by having sufficient professional experience.
3. by passing an examination with the FPS Economy, SMEs, Self-employed and Energy ( Central Examining Board for the Self-employed).
4. by having another person (spouse, partner, assistant, blue or white-collar employee) effectively in charge of daily management duties to demonstrate his/her entrepreneurial skills.
 

1.3. Working in Belgium as a salaried worker (work permit)

Nationals of the 15 Member States of the European Union before the enlargement of 1 May 2004 plus Iceland, Norway and Liechtenstein as well als Swiss nationals are not under the obligation to have a work permit in order to be able to work in Belgium.

Nationals of the new Member States of the European Union (apart from Cyprus and Malta) and foreign workers who wish to work in Belgium are obliged to have a work permit, regardless of the duration of their stay.

These specific clauses also concern au pair and students who want to work in Belgium during their holidays.

Workers sent to work in Belgium by their employer are subject to other regulations.


1.4. Journalists
 

2. In Belgium

Whatever your status or the length of your stay, certain formalities must be completed upon your arrival in Belgium, such as obtaining a residence permit.


2.1. Residence formalities

If you intend to stay in Belgium for a period not exceeding three months, you must report to the municipal authorities (commune/gemeente)of the place where you intend to reside within three days of your arrival (unless you intend to stay in a hotel).

If you wish to stay in Belgium longer than three months, you must report to the municipal authorities (in the place where you intend to reside) with your long-stay visa (if applicable) within eight days of your arrival in order to obtain a residence permit.

2.2. Social Security

2.2.1. Introduction

Individuals who come to work in Belgium have to cope with a number of issues relating to social security. Which social security legislation are they bound by? What benefits are they entitled to? Who will pay these benefits?

The answers to these questions depend on the international agreements that exist between Belgium and other countries.

For further information, please contact the International Relations Department of the Federal Public Service of Social Security.

Federal Public Service of Social Security
International Relations Department
Victor Hortaplein 40 bus 20, 1060 Brussels
+32 2 528 63 40
e-mail: hendrik.hermans@minsoc.fed.be
http://www.socialsecurity.fgov.be/
Working in Belgium: Limosa

2.2.2. Objectives

The international social security agreements to which Belgium is a contracting party generally share similar objectives:

- Guarantee equal treatment: nationals of the contracting countries have the same rights and responsibilities in a given situation.

- Establish which social security legislation applies.

- Maintain entitlements which have already been acquired or which are soon to be acquired: insurance periods spent in contracting countries are totalled up and taken into account when calculating benefit entitlement.

- Guarantee social security payments abroad: an individual no longer has to be resident in a country to receive benefits.

As a general rule, the international agreements ensure coordination between the national social security systems of the contracting countries. They may be concluded between two or more countries (bilateral or multilateral agreements respectively).

Multilateral agreements are generally concluded within international organisations. The most important agreements have been concluded within the European Union and the European Economic Area:

- Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to their families moving within the Community.

- Council Regulation (EEC) No 574/72 of 21 March 1972 laying down the procedure for implementing Regulation (EEC) No 1408/71. (Countries involved: Austria, Belgium, Denmark, France, Finland, Germany, Greece, Iceland, Ireland, Italy, Spain, Switzerland, Luxembourg, Liechtenstein, Norway, Netherlands, Portugal, Sweden, United Kingdom, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovenia and Slovakia).
Multilateral agreements have been concluded within other organisations such as the International Labour Organisation (e.g. European Convention on the Social Security of Workers engaged in International Transport)and the Council of Europe (e.g. European Convention on Social Security).

Bilateral agreements have been concluded between Belgium and the following countries: Algeria, Canada, Chile, DR Congo, Israel, Morocco, Poland, San Marino, Switzerland, Tunisia, Turkey, United States, Australia, the Philippines, Croatia, Bosnia-Herzegovina, Macedonia and Serbia and Montenegro. An agreement has been concluded with Japan, South Korea and Bulgaria, but this has yet to be approved by parliament.

International social security agreements can be applied at three levels:

a. territorial: the provisions set out in the agreements apply only to the territories of the contracting countries as defined in the agreement.

b. material: only the social security branches mentioned in the agreement are affected.

c. personal: international agreements normally apply to nationals of the contracting countries, stateless persons and refugees.

However, the European regulations mentioned above apply irrespective of nationality. For bilateral agreements, the best approach is to examine each one separately.

International agreements also contain provisions for determining the relevant legislation and allocating benefits, as well as rules aiming to prevent the unwarranted accumulation of identical benefits. To help illustrate this, we can take the case of the European Union. European regulations are mainly concerned with social security payments to employed persons, self-employed persons, civil servants, students and nationals of a Member State, as well as to refugees, stateless persons and their families.

2.2.3. Which legislation applies?

In general, international social security agreements enshrine the principle that workers are subject to the legislation of the country in which they work, even if they are resident in another contracting country or their employer or company's headquarters are located in another contracting country.

There is one important exception to this rule ¿ secondment. Workers who normally work in a particular country remain subject to that country's social security legislation if they are sent by their employer to the territory of another contracting country to work temporarily for that employer for a fixed period.

2.2.4. Allocation of benefits

The branches of Belgian social security covered by European regulations are:

a) Sickness and maternity benefits, which are subdivided into two categories:

- benefits in kind (medical and dental treatment, medication, hospitalisation, etc.) which are allocated under certain conditions by the country of residence in accordance with its legislation;

- cash benefits (compensation for loss of income or payment) which are allocated in accordance with the legislation of the country where tax is payable.

b) Benefits for work-related accidents and illnesses which, with a few exceptions, are allocated according to the same rules as those governing sickness/maternity insurance.

c) Disability benefits, which are paid out irrespective of the country of residence. Disability pensions in the Member States can be divided into two groups: those calculated according to the length of insurance periods and those not (e.g. in Belgium). Disability benefits are allocated either on the basis of the periods spent in each Member State or in accordance with the legislation of the Member State on whose territory the disability came about.

d) Old age pensions. Individuals who have worked in several Member States will receive a pension from each country based on the 'insurance periods' they spent there.

e) Survivors' pensions, which are allocated according to the same rules as those governing old age pensions.

f) Unemployment benefits. As a rule, individuals are not entitled to claim unemployment benefit in a country where they were not a taxpayer before they lost their job. Under certain conditions, they retain the right to claim unemployment benefits when looking for a job in another country.

g) Family benefits, which are paid by the country where contributions are made. Under certain conditions, supplementary benefits may be paid.

3. Taxation

Foreign nationals working in Belgium are subject to specific tax rules and regulations.

If your employer is unable to answer your questions on this subject or if you are self-employed and require information, then the following links and addresses should prove helpful:

- Your nearest tax office:
http://annuaire.fiscus.fgov.be/qw/index.php?lang=nl
http://annuaire.fiscus.fgov.be/qw/index.php?lang=fr

- FPS Finance, especially the following documents:

1) Taxation for non-residents who have earned or collected income in Belgium

2) Updated lists of double taxation agreements and notice on deducting tax at source from the income of residents of Germany and the Netherlands who work in Belgium.

3) FAQ - Customs and excise: I am moving to Belgium from abroad.

4) And finally, the on-line fiscal database where you will find all tax-related legislation and case law.