Beginning April 1, 2007, employers sending foreign national employees to Belgium on assignment must notify the Belgian Ministry of Social Security about the assignment before the employee arrives in Belgium. This requirement, called a Limosa declaration, applies to all foreign nationals (EU and EEA nationals included) that will work in Belgium without a Belgian employment contract, including self-employed persons, trainees, and business visitors who will be present in Belgium more than five working days in one month. Foreign employees working under an employment contract with a Belgian employer are already reported to the Belgian Ministry of Social Security.

The Belgian host company, if any, will be responsible for ensuring the foreign employer has made the required declaration. If the foreign employer has not done so, the Belgian host company must do so via the Ministry of Social Security website at http://www.socialsecurity.fgov.be. However, this does not exempt the foreign employer from the notification requirement.

Some exceptions to this general obligation exist.  Certain persons may be exempted, especially for short-term assignments.

For more information about the Limosa declaration, and how to proceed, visit:

www.limosa.be

Telephone:    +32 2 788 51 57

Fax:             +32 2 788 51 58

Address:        BP224, B-1050 Brussels – Belgium

For more information about working in Belgium, please read:

www.werk.belgie.be or www.emploi.belgique.be