What is the Limosa declaration?

As of 1 April 2007, certain foreign employees, self-employed persons and trainees have to declare their activities in Belgium to the authorities.

Who must be declared?

• All employees and trainees who come to work in Belgium temporarily or partially and who, in principle, are not subject to the Belgian social security.
• All self-employed persons and self-employed trainees who come to work in Belgium either temporarily or partially, irrespective of whether they are subject to Belgian social security.

Exemptions are allowed for:

• Workers who come to Belgium in order to attend a scientific congress
• Workers who come to Belgium to attend meetings in a closed circle are exempt to the extent that this participation does not exceed 60 calendar days a year and that this activity does not take longer than 20 calendar days per meeting.

When do you have to make the declaration?

Before the commencement of work or training period in Belgium.

You can file the declaration via a web application at www.socialsecurity.be. You will receive your “Limosa-1” certificate immediately.

More information

For more information on Limosa, please contact the Belgian Council of Ministers in Brussels at +32 2 788.51.57 or limosa@eranova.fgov.be

Or see the website www.limosa.be