With globalisation becoming commonplace and many companies opting to grow their business through international operations, it is crucial to be aware of the compliance requirements that are in place across many jurisdictions.
Belgium is a country that recognises the increase in internationally mobile employees. The Belgian authorities introduced the Limosa declaration for individuals not subject to Belgian social security who go to work in Belgium on a temporary and/or part-time basis.
Not to be confused with the decidedly more exciting mimosa, the aim of the Limosa declaration is to simplify a company’s administrative burdens when sending workers to Belgium. It exempts them from the obligation of preparing several legal employment documents and registrations. Belgian employment records and payslips are no longer required, as long as the employer can demonstrate that equivalent employment documents are in place in the country of origin.
The Limosa declarations are submitted through an online portal which can be accessed by registering a user account. Critically, the declarations should be submitted before the work in Belgium begins and proof of the declarations should be presented to the Belgian client. The Limosa is a legal document and failure to complete and present it could expose a company to criminal or administrative sanctions.
At Anderson Anderson & Brown LLP, we are able to assist with the Limosa declarations and can provide guidance or submit the declarations on behalf of an employer.
If you would like to discuss the Limosa declarations or any other aspect of the Belgian compliance process, please get in touch with Kris Walker (email@example.com) or your usual AAB contact.
To find out more about Kris and the Payroll and Employment Taxes team, click here.