A professional card is generally delivered for the duration of 2 years (renewable).
Frequently Asked Questions
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Preliminary remark
This document is based on the texts and interpretations currently available and can be subject to amendments when published in the Belgian Official Gazette.
Due to the fact that the different regions in Belgium are competent to also determine the rules for the authorizations to work (for those who mainly come to Belgium to work) including the exemptions, there can be differences between these regions.
Exemptions for obtaining an authorization to work for those who mainly come to Belgium to reside here (but will also work such as students or as a family member of a single permit holder based on work) are determined at a Federal level.
Immigration
The single permit application has to be filed 4 months prior to the actual start date of the relocation to Belgium.
The professional card application has to be filed at least 6 months prior to the intended start date of your activities in Belgium.
If you come to Belgium to work, your employer (or his mandate holder) needs to apply for your single permit. You must thus first find an employer who is willing to apply for the single permit on your behalf. Generally, the diploma and salary requirements have to be met. If you come to Belgium to study or be with family members, you can apply for the single permit at the local town hall, after having obtained the correct visa in your home country.
The application has to be filed at the Belgian Embassy in your home country. Your request will be forwarded to the authorities in Belgium who will assess the request. The actual professional card can be collected upon your arrival in Belgium.
A single permit can only be obtained after thorough labour market research (if no other person can be found for the job on the Belgian/EEA labour market) or for some privileged categories of employees.
A single permit or professional card is delivered to perform activities for a specific employer or industry. Changes always have to be reported to the authorities.
To obtain a single permit only one procedure needs to be followed whereas the EBC is to be obtained via different procedures. First the permission to work needs to be applied for at the regional administration. Secondly the visa can be applied for and once in Belgium, the procedure to obtain legal stay needs to be initiated with the Foreigners’ office.
A single permit is for employees or students etc. whereas the professional card is for self-employed people.
A combined work and residence permit for third-country nationals who work for a Belgian company in a highly-qualified role, have at least a Bachelor degree and meet the minimum salary requirement for European blue card holders. Belgian immigration law is federal law, not European law. Hence the EBC does not allow you to work in other EU-member states.
An electronic card, combining both the right to reside and to work in Belgium, delivered by the regional administration office and issued by the Foreigner’s office. Next to the single permit, you might also require visa to travel to Belgium. Some foreigners are exempt from a single permit.
Each foreign national who wants to perform a self-employed activity in Belgium, requires a professional card. Some foreigners are exempt from a professional card.
Social security
This Flemish care insurance contribution, is compulsory when living in the Flemish region. Please note that the contribution has to be paid even when you are not subject to Belgian social security. Persons over the age of 26 years and having their residence address in the Flemish Region are obliged to contribute to the Flemish Care Insurance. An exemption is only applicable for individuals assigned to Belgium from EEA-member states and who contribute in that state. In case of no-payment an administrative fine of 250 EUR can be imposed.
Same as the A1-form but this term is used for employment between countries who concluded a social security treaty.
A document confirming where an employee is covered for social security matters. The A1-form is used for employment within the EU and EEA and Switzerland.
An (upfront) electronic declaration towards the National Social Security Office whereby employers notify the start or end of an employment on the Belgian territory.
An (upfront) electronic declaration of a temporary or partial form of employment in Belgium.
Tax
Your gross salary less the social security contributions results in the taxable salary. Some benefits in kind need to be added to this taxable salary in order to calculate the exact amount of taxes due. After deduction of the taxes and other net deductions such as the special social security contributions, the net salary is known. 3 Different tax scales depending on personal situation (single vs married, spouse with or without income, non-residents without abode) are applicable in Belgium and each year new scales are published by Royal Decree in the Official Gazette.
As being a self-employed person: By submitting registration forms and affiliating with a social insurance fund and applying for a VAT-number. As being an employee, you have to visit the social insurance fund of your choice in Belgium and submit an affiliation form. If you pay Belgian social security contributions, this is an obligation.
As being a self-employed person, you are responsible for paying your own social security contributions and filing your company’s annual tax returns. In order to make sure you remain compliant with these formalities, we highly recommend that you work with an accountant.
If a foreign executive is temporarily assigned to work in Belgium or has been recruited directly abroad to temporarily work in Belgium, a special tax status can be applied whereby the so-called tax-free expatriate allowances and the salary relating to business abroad are taken out of the taxable income.
Some types of taxable remuneration can be exempt from withholding taxes (e.g. child benefits, or allowances that are not considered as salary i.e. costs proper to employer) or as an employer, you can be exempt from the deposit of withholding tax in specific situations (e.g. payment of overtime, remuneration of researchers).
Various
Under the lex loci laboris principle, employees working in Belgium are subject to Belgian social security, regardless of their nationality or where the employer is based.
Exceptions apply for temporary assignments. If the employee remains covered by a foreign social security system (e.g. via an A1 certificate in the EU or a bilateral agreement), Belgian contributions may not be due.
A Limosa declaration is typically required in such cases to notify the Belgian authorities of the temporary postingand confirm the applicable foreign system. A Limosa declaration does not replace social security obligations, it is only a notification tool.
The applicable social security regime must be assessed separately and incorrect assumptions can lead to significant fines and retroactive contributions.
Given the complexity, each situation should be reviewed case by case to ensure compliance and avoid risks.
The Single Permit is a combined work and residence permit required for non-EU nationals working in Belgium for more than 90 days. It allows non-EU/EEA nationals to live and work in Belgium.
Upon arrival in Belgium, the registration at the town hall is required to obtain a temporary document allowing you to start working.
The procedure is strictly document-driven—missing or incorrect documents can delay the process. The permit is typically issued for a limited duration.
Given the administrative complexity and tight timelines, proper preparation and follow-up are key to avoiding delays.
EU/EEA nationals do not need a work permit.
Most non-EU nationals need both a work authorisation (usually via a Single Permit), and a long-stay visa (Type D) to enter Belgium. The application is filed by the employer and once approved by both the immigration office and the regional authorities, the visa can be applied for at the Belgian Embassy in the home country. The processing time equals on average 5 to 6 months.
The exact process depends on nationality, duration of work, and type of employment.
Belgium offers an attractive special tax regime for inbound taxpayers and researchers (since 2022), designed to reduce the cost of international assignments.
Key benefits include:
- Up to 35% of gross salary tax-free as expatriation allowance
- Tax-free reimbursements for school fees, relocation and installation costs
- These allowances are also (mainly) exempt from Belgian social security contributions
- Possibility to exclude certain foreign workdays from Belgian taxation
- The regime remains applicable when changing employer (subject to conditions) and is valid for a duration of 5 years, with a possible 3-year extension (maximum 8 years)
To qualify, the inbound taxpayer is subject to a minimum gross salary threshold (for inbound researchers no salary threshold applied, but it requires a relevant degree (STEM) or 10 years’ experience). In both cases, strict conditions apply, including but not limited to recruitment from abroad and not living within 150km of the Belgian border during the 60 months prior to the start of the employment in Belgium. Timing is crucial: the application must be filed within 3 months of the start of employment.
Given the complexity and strict eligibility criteria, proper structuring and timely application are essential to fully benefit from the regime.
A foreigner is generally considered a Belgian tax resident when their main home or centre of economic interests is in Belgium. In practice, registering at the local town hall often triggers resident tax status, meaning worldwide income becomes taxable in Belgium.
However, this presumption can be challenged. If your stay is temporary and you can demonstrate that your personal and economic ties remain abroad, it may still be possible to qualify as a non-resident taxpayer—provided you have not yet filed a resident tax return. For non-residents, only Belgian-source income is taxable, such as:
- Employment income linked to Belgium (e.g. salary cost borne by a Belgian entity or presence exceeding 183 days in specific employment/treaty contexts)
- Income from a fixed base or business activity in Belgium
- Belgian real estate or local investment income
Important for married couples / legal cohabitants:
If you live together in Belgium, you will automatically be treated as Belgian tax residents. In this case, Belgium is considered your family residence, and non-resident status is no longer possible.
Given the complexity, a case-by-case assessment is essential to optimise your tax position.
