Before starting any activities as an employee or self-employed person, you must declare these activities. Apprentices who do all or part of their traineeship in Belgium must also declare their activities.
How? By filling in a document called the "Limosa" declaration on www.limosa.be. This declaration is mandatory and free of charge.
Who makes the declaration? If you are an employee, it is your employer or organisation who has to do it. If you are a self-employed person, you must fill the declaration yourself.
When? BEFORE your employment or traineeship in Belgium starts. After having filled in the document on the website, you will receive a Limosa declaration certificate (Limosa-1). Every employee, self-employed person or trainee must be able to produce this certificate once he has started his work in Belgium.
Who is exempt? Certain persons do not have to be declared due to the reasons and the length of their stay.
Some examples of workers that are exempt:
- employees of an international institution of public law established in Belgium;
- statutory or contractual employees of a foreign public service;
- students doing a traineeship in Belgium as part of their studies or vocational training.
Advantages? As employer, a Limosa declaration reduces the administrative burden. It also a very useful instrument for the Belgian social/fiscal services in their struggle against fraude.
Plus d’infos :
Centre de contact Limosa, BP 224, 1050 Brussels, phone 02 788 51 57 from Monday to friday from 7AM to 8PM, www.limosa.be