A quick refresher: what is Limosa?

Any employer established abroad that posts employees to Belgium must, in principle, submit a Limosa declaration before the work starts. The declaration is filed electronically and generates a Limosa-1 certificate, which the Belgian client or principal must be able to verify. Working in Belgium without a valid declaration exposes both the foreign employer and the Belgian end user to criminal or administrative fines.

What changed on 1 July 2026?

• Self-employed service providers must declare again. Posted self-employed workers coming to Belgium are once again subject to the Limosa notification requirement. Foreign consultants, directors and independent contractors working temporarily in Belgium should build this step back into their onboarding process.
• A shorter data list. The list of information to be reported for both posted employees and self-employed workers has been condensed, reducing the administrative burden per declaration.
• The 12-month declaration remains, but not for everyone. Workers who regularly perform activities in Belgium can still file a single declaration valid for 12 months, renewable per 12 months. New, however: temporary agency workers and workers in the construction sector are excluded from this option and must file per posting.
• No more deadline to cancel. A Limosa declaration can now be cancelled without any time limit, giving more flexibility when assignments are postponed or called off.

What does this mean for your organisation?

If you post staff to Belgium, or engage foreign self-employed professionals, this is the moment to review your compliance workflow:

• Reactivate the Limosa step for self-employed service providers, including one-person consultancies and foreign directors performing duties in Belgium.
• Check running 12-month declarations for construction and temporary agency workers: these can no longer be relied upon and postings must be declared individually.
• Belgian clients and principals: keep verifying the Limosa-1 certificate before work starts. The verification duty (and the liability if it is skipped) remains fully in place.
• Update internal templates and instructions to the shorter data list, so declarations are filed quickly and correctly.

The bigger picture

The Limosa reform does not stand alone. At EU level, the revision of Regulation 883/2004 on social security coordination is in its final stage, and it will make prior notification of postings mandatory across the EU, alongside stricter A1 conditions. The direction of travel is clear: more digital, more verifiable, more enforcement. Companies that streamline their posting compliance now will be ready for what comes next.

Questions about posting staff to Belgium?

PKF BOFIDI team guides foreign employers through every step: Limosa declarations, A1 certificates, payroll registration and posted-worker compliance. Get in touch with our international mobility specialists.