Limosa revisited. With effect from 1 July 2013, the rules with respect to the Limosa declaration are refined.

Back
Date:
09 Apr 2013

<p>On 19 December 2012, the Limosa declaration for self-employed workers was declared incompatible with European law by the European Court of Justice. Because of this judgement, the relevant rules on the declaration are being refined.</p>

On 19 December 2012, the Limosa declaration for self-employed workers was declared incompatible with European law by the European Court of Justice. Because of this judgement, the relevant rules on the declaration are being refined.

In our Newsflash of 27 December 2012 , we already informed you of the fact that the European Court of Justice decided that the Limosa declaration requirement was incompatible with Europe's freedom of services.

As a result of this decision, the Limosa declaration requirement for self-employed workers was temporarily lifted.

The Royal Decree of 19 March 2013 now reintroduces the Limosa declaration requirement in a modified form, with effect from 1 July 2013. This Decree also makes some adjustments to the Limosa declaration requirement in general (also in relation to employees and trainees).

However, the changes are relatively limited and mainly relate to the information that must be provided to the authorities prior to employment. Some information regarding the temporary employment of employees, self-employed workers or trainees should from now on no longer be communicated. However, the information to be provided remains detailed.

Furthermore, the simplified notification is abolished, but on the other hand the possibility to make a single declaration for employees or self-employed workers who regularly work in different countries, valid for up to 12 months, is introduced (this possibility is not being offered to the construction and the interim sectors).

The question remains whether these changes are sufficient to stand the European law test.

> Action point:

From 1 July 2013, foreign self-employed workers must again make a Limosa declaration prior to starting work. From this date, more limited information should be communicated if foreign employees, self-employed workers or trainees temporarily come to work in Belgium.