Carrying out work in Belgium, arrange everything in advance

As a Dutch entrepreneur you are allowed to work in Belgium as an independent contractor. Read what rules you must follow and what you need to arrange in advance.

Working in Belgium

In Belgium, you no longer need compulsory business management knowledge. In Brussels and Wallonia, you must demonstrate your professional knowledge for certain professions. For these regulated professions, you must prove that you have the appropriate professional skills. For example, whether you are suitable for your profession as a hairdresser or electrician. Flanders has no requirements for practising professions.

There are also specific rules for certain regulated professions, such as accountants or lawyers, that apply throughout Belgium. These say that you need to have certain degrees or accreditations to practice certain professions. The European Commission has published a list of regulated activities and professions.

Do you not meet the degree requirements? You can apply for an EU Declaration.

EU declaration

You apply for an EU declaration at KVK. Conditions apply. Your experience in the Netherlands and the diploma for your profession count toward these conditions. Do you have any questions about this? Then call the KVK Advice team: 088 585 22 22.

What to arrange in Belgium?

You can find more information about possible professional qualifications and the provision of services on the Belgian website business.belgium.be. You can apply for a licence or permit by contacting one of the approved business advice centres in the region in which you will be working.

There are more administrative obligations and things you need to arrange. For your social insurance and taxes, for example.

Register with Limosa

Are you going to be self-employed or are you detaching employees to work in Belgium temporarily? Then report this in advance to Limosa. This system provides insight into the presence of self-employed people, foreign workers and trainees in Belgium. Your notification is mandatory and makes your administrative tasks in Belgium easier. There are exemptions to the mandatory Limosa notification. These depend on the reason for your visit and how long you stay in Belgium. Check in advance with Limosa.

A1 certificate of coverage

If you work temporarily in Belgium, you can remain socially insured in the Netherlands. You can prove this with an A1/certificate of coverage. You will then not pay social insurance contributions in Belgium. You can apply for the certificate for free from the Social Insurance Bank, Bureau for Belgian Affairs (BBZ). This organisation will also help you with questions about social insurance. Bring your A1 certificate to your assignment in Belgium.

PDOK registration

Are you going to lend construction workers to Belgium? Then register these workers with the Office Patronal d'Organisation et de Contrôle des régimes de sécurité d'existence (OPOC, Patronal Service for Organisation and Control of the Subsistence schemes. This is a kind of holiday fund. Do you apply the Dutch collective labour agreement(CAO) for the construction industry? Then you do not need to register with OPOC.

ConstruBadge

Workers in the Belgian construction industry must carry a badge. This contains personal data, such as a passport photo with the name of the employee and employer. This badge is called a ConstruBadge (in Dutch). It is compulsory for employees of Belgian and foreign businesses, you apply for the badge via the Belgian sector organisation Constructiv.

Declaration of works

If you enter into a contract with a Belgian business in the construction or meat sector, you are required to register on the online Checkinatwork platform. This also applies to subcontractors. Failure to register on Checkinatwork is punishable by a fine (in Dutch).

Tax rules

If you provide services to Belgian consumers, you may have to pay VAT. This depends on the services you offer. For business customers, you may be allowed to reverse charge the VAT.

To find out where you have to pay tax, use the Netherlands Tax Administration's Overseas services tool (in Dutch).

Apply for a VAT number

Do you need a Belgian VAT number? Before you start, apply for it at the tax office (in Dutch) in the region where you will be working.

Income tax

Are you or your employees working in Belgium on a long-term basis? The 183-day rule and the concept of a permanent establishment (vaste inrichting) may apply. Whether you pay income tax in Belgium depends on the situation. You calculate this from the first day. 

In the case of a permanent establishment, for example, the Netherlands Tax Administration will check whether you have a long-term project or an office in Belgium. Storage displays or temporary outlets such as a market stall do not count as a permanent establishment.

Working conditions for your employees

Before your staff start the job, check the Belgian employment rules. For example, for minimum wage, health and paid holidays. There are also rules for safety and hygiene at work and the workplace.

Figuring out these rules is often complicated. Especially if you are hiring Belgian employees. Get help from a specialist. Try the Union of Social Secretariats, for example. 

More information is provided by the Federal Public Service Employment, Labour and Social Dialogue (in Dutch).

Avoid fines

The Belgian Social Intelligence and Investigation Service (SIOD) checks whether entrepreneurs meet all requirements. Stick to the rules. That way you avoid fines and delays.  

SIOD has an overview (in Dutch) per sector of the questions an inspector may ask you.