Newsflash
Mobility and immigration

The mandatory preliminary declaration for expat self-employed persons (i.e. Limosa declaration) is limited to a number of risk sectors. These risk sectors are now known.

The new regulation entered into force on 1 January 2019.

The Act of 16 November 2015 provided for the conversion of the general Limosa declaration obligation for self-employed persons into a declaration obligation for certain specific risk sectors, following a judgment by the Court of Justice.

However, the impact of this change was not immediate. The ‘sectors’ as well as the ‘procedure to determine these sectors’ had still to be further determined by royal decree.

The royal decree of 21 December 2018 finally provided for the following risk sectors:

  • Construction activities;
  • Activities in the meat industry;
  • Cleaning activities.

The new regulation entered into force on 1 January 2019.

> Key message

As from 1 January 2019 the Limosa declaration obligation for self-employed persons is limited to the risk sectors listed above.