Working in Belgium

There is a requirement in Belgium called Limosa declaration. In most cases registering for Limosa is mandatory for all self-employed persons going to work in Belgium.

You would only be exempt from Limosa if you are paying Belgian social security. This is done by registering your independent self-employed status with the authorities and paying Belgian tax and social security from the beginning of your contract.

Limosa Declaration
 - A declaration is required for each self-employed person who goes to work in Belgium on a temporary basis. Limosa declaration should be completed prior to entry in Belgium, and should be done in advance on-line, at www.limosa.be or www.socialsecurity.be. After completing the Limosa declaration you can print off a confirmation of registration ‘Limosa-1’ certificate, which you must provide to the client or your agency.

Limosa Declaration
- A declaration is required for each self-employed person who goes to work in Belgium on a temporary basis. Limosa declaration should be completed prior to entry in Belgium, and should be done in advance on-line, at www.limosa.be or www.socialsecurity.be. After completing the Limosa declaration you can print off a confirmation of registration ‘Limosa-1’ certificate, which you must provide to the client or your agency.

EU-EER members can elect to remain within their home country social security system and to make regular voluntary payments. You would need to obtain a form E101 from your local social security office before leaving to take up the contract abroad. You are still required to complete a Limosa declaration and print off the Limosa-1 certificate and to produce both the E101 and Limosa-1 to your place of work.

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 less than 183 days in 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. We would direct you to our selected associate in Belgium to assist with local registration and for information helpful to your stay in Belgium. They would also assist with end of year tax declaration and you would deal direct with them to finalise your affairs in country.

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