LIMOSA declaration for Belgian end users endure European test

When seconded employees are not in the possession of a LIMOSA form, the Belgian end user must make the declaration with the NSSO himself. In its judgment of 3 December 2014, the European Court of Justice ruled that this LIMOSA declaration obligation for the end user can be justified.

Foreign employers of employees being posted to Belgium should first make a LIMOSA declaration with the National Social Security Office (NSSO). As proof of such act, the employees concerned receive a LIMOSA form which they must always carry with them. The Belgian end user in his turn should verify if the employees have such form. If they do not, the Belgian end user should make the LIMOSA declaration with the NSSO himself.

If this obligation is not respected, the end user is subject to a criminal penalty (sanction level 3).

The European Court of Justice was asked whether this obligation for the end user is compatible with the free movement of services which is applicable within Europe.

The European Court judged that the LIMOSA declaration obligation for the end user is compatible with the free movement of services in so far its goal is to protect the employees and to fight against social fraud. Also it should be sure that the measure is appropriate and that the measure does not go further than what is necessary to reach these goals. It is up to the Belgian judge to decide whether this is the case or not.

> Action point

As Belgian end user, you should check whether each employee posted from abroad is in possession of a LIMOSA form. If not you should make the necessary declaration yourself with the NSSO.