Working in Belgium

Firstly, we have to establish your Nationality. EER member country nationals are free to work in Belgium. None EER member country nationals need to register under the Belgian Social Security System (LIMOSA) and may also require a work permit.

EER Members
Normally, a self-employed worker needs to be covered by the social security of the country he/she works in. In this case the country is Belgium.

Self-employed independent workers in the EER can in accordance to the general rules and in application of the EER treaties published in nr1408/71 and 574/72 obtain a deviation on this general rule. They can ask to remain under their current social security system in their home country.

When the self-employed worker has activities both in Belgium and in their EER home country there is no specific duration provided.

When activities are only provided in Belgium they can obtain an agreement up to one year and a prolongation for a second year. Afterwards, when remaining to work in Belgium they would have to register with the Belgian social security.

Your first consideration is whether you intend to remain within the social security system of your home country. If you do, you need to obtain the form E101 prior to leaving your home country. This is proof that you can continue paying social security contributions in your home country for up to one year. This also allows you to transfer your social security rights to the Belgian system. You can then register with any Belgian mutuality and receive health care as normal. The E101 lasts for one year and is renewable on form E102 for a further year. After the second year has expired you would be required to register into the Belgium Social Security system and is mandatory. You would be issued with a European Insurance Card. A form E106 is given to the self-employed worker who is also transferring his residence to Belgium. If you elect to pay Belgian Social Security you will be required to register immediately and we can arrange for this locally through our associates.

Non EER Members
As a non EER member you need to register under the Belgian Social Security system as an independent and will be required to obtain a permanent agreement for registration and residence in Belgium. This is because your home country social security will not be transferable to Belgium and you would not be covered for health care.

As a registered self-employed worker under the Belgian social security system you are not subject to a Limosa registration.

Limosa Registration
Limosa is mandatory if you are not paying Belgian Social Security contributions.
The Limosa registration is applicable for salaried and self-employed workers, temporarily working in Belgium, who are not affiliated to the Belgian Social Security System. All other EER legal requirements must also be taken care of (E101, etc.)

The Belgium co-contracting company needs to be aware that the consultant is Limosa registered. The proof is given by a document L1. The LIMOSA registration should be done before starting and can be done on-line through their website.

In the event that the self-employed worker remains under their home country social security system a Limosa registration must be done before starting in Belgium.

The Belgian end client company will require a copy of document L1 as proof of registration.

Taxation
If your home country has a double taxation treaty with Belgium the double taxation treaty and the internal tax legislation must be taken into account. In its simplest form this means that if your contract term is more than 183 days in country you will be regarded as tax resident Belgium and subject to income tax on all Belgian sourced income. In most cases, if your contract term is of less than 183 day duration you would still be subject to home country taxes.

Care must be exercised here and dialog is important at the beginning to ensure that we know all the facts about your intended contract and to provide the best possible advice and information before you accept the position on offer.

Self-Employed Status
We would engage you as a self-employed consultant of our in-house management company at the same rate you agreed with your agency. We would then exchange contracts with the agency to provide your services to their end user client in country.

We would invoice the agency monthly (unless otherwise advised) based on receipt of signed copy timesheets, collect the funds, make any necessary deductions and pay the balance to your nominated account(s) as instructed.

For additional information please contact the office where a member of staff will be happy to discuss the opportunities that working in Belgium has to offer.