At the end of April 2018, the Belgian Ministry of Finance announced it will carry out tax inspections focussing on employees seconded to Belgium for over 183 days. The authorities will use information from the Limosa application, filled in for employees working in Belgium but subject to foreign social security.

The authorities will focus on identifying seconded employees who should be taxed on their income in Belgium (based on the 183-day limit) and others who have become Belgian residents for tax purposes.

The tax inspections are part of a larger effort by the authorities to identify non-compliant employment with regard to tax, social security and labour law and are something employers should be aware of.

Olivier Debray and Jan Lein - Claeys & Engels