• Type: Publication series
  • Date: 1/4/2013

Belgium – European Court of Justice Issues Ruling on Belgium’s LIMOSA Program 

KPMG in Belgium reports the European Court of Justice has decided that Belgian provisions imposing a declaration requirement on self-employment service providers – which must be made prior to the commencement of services – established in other European Union (EU) member states in respect of their activity in Belgium constitute a discriminatory restriction on the freedom of self-employed workers to provide services. Although Belgian legislation currently still foresees the obligation for foreign self-employed service providers to file a LIMOSA-declaration prior to the start of their professional activities Belgium, this registration formality can now successfully be challenged.


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