Context

For persons working in Belgium within the framework of an assignment from abroad, the social security treatment and, more specifically, the question whether or not Belgian social security contributions are due is governed by the social security treaty between the assigning country and Belgium or, in the absence of such a treaty, by Belgian internal social security legislation.

Under this domestic legislation, a foreign company based in a country with which Belgium has not concluded any bilateral social security treaty and that sends employees to Belgium on an assignment, with these employees reporting directly to the foreign company and not being linked to a Belgian exploitation seat of the foreign employer, are generally exempted from paying Belgian social security contributions.

A confirmation of exemption can be applied for (and is often asked for when applying for a work permit).

News

According to our contacts, the Belgian Ministry would be considering to modify our internal legislation and to modify the exemption for the aforesaid foreign employees in Belgium.

If indeed and to the extent that domestic legislation should be amended, resulting in a requirement for these foreign companies to contribute to Belgian social security, it will be of great importance obviously for the countries / companies concerned to lobby for the conclusion of a social security treaty, on the basis of which a secondment to Belgium with secondees being subject to social security contributions in their home country remains possible.

In this respect, important to note is that the Ministry has confirmed the upcoming conclusion of a new bilateral social security treaty with India. We understand that negotiations already took place in June and that parties have come to an agreement. It is reportedly the intention to have the treaty signed in November of this year, at the time of the Prime Minister’s visit to India. The Treaty is said to provide for a maximum secondment period of 60 months.