Individual Tax Alert (05/04/2013)
Upcoming changes to the filing of a Limosa declaration
Since 1 April 2007, certain foreign employers (posting foreign staff members), foreign self-employed persons and trainees are obliged to declare their activities in Belgium to the Belgian social security authorities if their remuneration would not be subject to Belgian social security contributions. This is the so-called Limosa declaration, which must be made before the start of activities on Belgian soil.
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