Author: Karen Blereau

As from 2026, the legal framework governing international employment will undergo significant changes. Both in Belgium and at European Union level, adjustments will be made in the areas of social security, taxation, employment law, immigration and compliance. Below is an overview of the main developments.

BELGIUM - New measures

More attractive expat Regime
The Belgian expat regime will become more flexible:

• The minimum annual salary requirement will be reduced to €70,000.
• The tax-free allowance will increase to 35%, without any cap.
  
  

Stricter Chain Liability
As from 2026, the rules on chain liability will be tightened, particularly in high-risk sectors such as construction, cleaning, meat processing and courier services.

• Main contractors will be required to request and verify in writing the identification details and employment status of their subcontractors, in order to prevent illegal employment.
• A general duty of care will also apply outside these high-risk sectors.
  
  

International Business Travel
Since 1 January 2025 (with retroactive effect), the National Social Security Office (NSSO) accepts that employers may:

• Grant a daily allowance for one-day international business trips (departure and return on the same day), even if the trip lasts less than 10 hours.
• Grant a full daily allowance for departure and return days in the case of multi-day business trips (instead of 50%).

Point of Attention: Employer of Record (EoR)
Despite the summer agreement, there is still no specific legal framework governing Employer of Record services in Belgium. Such activities may only be carried out by officially recognised temporary employment agencies.

EUROPEAN UNION - Key Developments

Judgments of the Court of Justice

Judgment of 11 December 2025

• Activities performed outside the EU/EEA/Switzerland must be taken into account when applying the 25% rule. This rule determines whether an employee carries out a substantial part of their activities in their EU country of residence and, consequently, which social security legislation applies.

Judgment of 4 September 2025

• The application of the 25% rule must be assessed strictly on the basis of working time or remuneration (at least 25%). Other factors, such as residence, are not relevant.
  
  

Fair Labour Mobility Package (2026)

• European Social Security Pass (ESSP): a digital system enabling social security documents to be shared securely, reliably and in real time between Member States.
• Central e-declaration for posting: a European initiative aimed at creating a single digital notification procedure for employers posting workers to another EU Member State. This system is not yet operational.
• Simplified recognition of professional qualifications across EU Member States.
  
  

Point of Attention: ETIAS

• Introduction of an electronic travel authorisation for travellers from visa-exempt countries entering the Schengen Area (including Cyprus).
• Mandatory as from the end of 2026.
• Digital application (€20), valid for up to three years or until passport expiry.

What Does This Mean for You?

The upcoming changes bring not only clarifications but also substantial adjustments. Employers and employees involved in international mobility will be directly affected by new obligations and opportunities.

Crowe provides support with tax optimisation, compliance and the legal structuring of cross-border employment.
Feel free to contact us for further information or practical assistance.