Belgium – LIMOSA Declaration
The Act of December 11, 2016 implementing the EU Directive 2014/67/EU regarding assignments has changed the process of the LIMOSA declaration as to the types of documents to be asked for and the person to liaise with.
The Belgian inspection services can ask the foreign posting undertaking to submit 4 types of documents, which can be modified by an implementing Royal Decree:
- Copy of employment contract (or a similar document)
- Miscellaneous information, such as foreign currency for payment of salary, the allowances or benefits in kind related to employment abroad, and the conditions for repatriation
- Overview of the working hours (start, end, and duration)
- Proof of salary payment
The documents may also require a translation of one of the Belgian official languages, such as Dutch, French, German, or English. An exemption or waiver is possible but is based on the limited duration and scope of activities in Belgium.
Once the posting is terminated, the documents should be retained for 1 year. During and after the 1 year assignment, the documents may be kept in an electronic or paper form.
The posting undertaking also has to designate a person to liaise with the Belgian inspection services, and he/she must forward the listed documents to the inspection services, if requested.
A Royal Decree dated September 14, 2017 will implement the change of including information regarding the person to liaise within the Limosa-declaration, which will take effect on October 1st, 2017.
The following information must be mentioned in the declaration:
- Name and date of birth
- Capacity of person to liaise
- Address (physical and email)
- Telephone number
The employer or a third person can be the liaison, who can also be outside of Belgium, as confirmed in parliamentary discussion of the Act.