Regulations for Working in Belgium

Overview

German companies that temporarily send employees to Belgium are faced with an important task: submitting posting reports via the Limosa portal. This process is essential to meet legal requirements in Belgium. In addition, certain requirements must be met while working in Belgium.

EU Posted Workers Directive

Sending employees abroad, in particular to Belgium, is common practice in many industries. If your employees work temporarily in Belgium and continue to remain covered by social security in Germany, Germany is considered the country of posting. This has far-reaching effects on legal and tax obligations for both the employer and the employee.

What are the requirements?

Foreign employers who post workers to Belgium are required to register their employees in the register of foreign service providers (RUT register) at the latest when the posting starts. Any change to the posting must be reported in the RUT register by the first working day after the change comes into force.

Sending necessary documents

During the posting, foreign employers must keep the following documents:

employment contracts
Information about the conditions of posting
Timesheets
Evidence of actual payment of remuneration

These documents must be kept for one year after the posting is completed. At the request of the Belgian supervisory authorities, employers must provide translations of the documents into Dutch, French, German or English.

Contact person for posting

Foreign employers must appoint a contact person for the Belgian authorities to act as a point of contact. The contact person may be any authorized person who does not have to be domiciled in Belgium.

Exemptions when posting

Business travelers are exempt from the reporting requirement if:

they attend small group meetings lasting no longer than 20 consecutive calendar days
they participate in events with a pre-defined list of participants, provided that the total attendance does not exceed 60 calendar days per year or 20 consecutive days per meeting

Penalties for violation

Failure to comply with the previous posting notification (LIMOSA notification) is considered a level 4 penalty and may have the following consequences:

Imprisonment of 6 months to 3 years
Criminal fine of between €4,800 and €48,000
Administrative fine of between €2,400 and €24,000

Labor Law

Minimum wage

Minimum gross monthly wage: €2070.48/Month

Has been in force since October 1, 2024
for all employees aged 18 and over
However, most industries set their own minimum wages under collective agreements

Working time

Workers posted to Belgium are entitled to:

to work a maximum of 8 hours per day
to work a maximum of 40 hours per week

These limits can be exceeded under specific, well-defined circumstances and conditions. Certain industries have introduced reduced maximum working hours, which replace legal limits.

Important Hints

Failure to comply with regulations relating to minimum wages, maximum working hours, the appointment of a contact person, or the storage of documents is classified as a level 2 sanction. This can result in:

Criminal fine of between 400€ and 4,000€
Fines between 200€ and 2,000€

The fine is multiplied by the number of affected workers, but may not exceed 100 times the maximum fine.

Social Security

When a worker is posted to Belgium from an EU country, EU Regulation 883/2004 on the coordination of social security systems applies:

A1 certificate available: employee continues to be insured by the home country‍
without A1 certificate: The Belgian social security legislation, and the foreign employer must act like a Bulgarian employer.

Important Hints

The consequences of a violation may include extensive administrative obligations, back contributions (interest), increased audit costs and severe sanctions. In addition, significant reputation damage can occur in this context.

Income Tax

Income from work done in Belgium is generally taxable from day one
Belgium's taxation rights may be restricted by a double taxation agreement with the home country of the posted person (s)
If a tax liability arises, the foreign employer must ensure withholding of taxes and/or social security contributions and ensure timely transfer to the Commissioner for Taxation.

Important Hints

The consequences of a violation may vary depending on the situation, but there is often an immediate obligation to file a tax return in the destination country, which can have further, extensive consequences for employees and the company.

Immigration & Visas

International activities require exact compliance with international visa and entry requirements. The traveller, the type of activity, the purpose of stay and the duration are decisive for this, whether a business visa, a work visa or other special permits are required.

Important Hints

The consequences of a violation may include entry bans and associated loss of revenue, sanctions, fines and reputation damage.

Permanent Establishment

Employees working abroad can establish a permanent establishment through their activities in the target country and thus trigger a chain of financial and administrative consequences for companies.

Important Hints

The consequences of a violation may vary depending on the situation, but each establishment entails a significant administrative burden. In addition to registration, profit allocation and filing of the corporate income tax return, income tax obligations usually also arise.

Wichtige Hinweise

Important Hints