Corporate immigration

Get in touch

With the growth of international employment, sooner or later every company is confronted with issues related to corporate immigration of employees, self-employed persons and their family members. Compliance is crucial here, especially given the severe penalties for violations.

We support employers, entrepreneurs and private clients in applying for work and residence permits in Belgium. We also assist employers and entrepreneurs who wish to commence employment abroad and can draw on Baker Tilly’s strong international network.

What exactly is corporate immigration?

Corporate immigration includes the rules on the right to work and reside in the country of employment. This usually involves individuals who come to Belgium to work as employees or to start a self-employed activity.

The regulations surrounding corporate migration differ depending on the nationality of the worker.

EEA/Swiss citizens are subject to a favorable system whereby it is permitted to reside and work in Belgium.
In contrast, non-EEA workers (“third country nationals”) generally require a combined work and residence permit (single permit).

The employer is responsible for strict compliance with these rules.

Legal advice on corporate immigration and international employment

International employment in Belgium: application for single permit

Belgian legislation governing international employment is complex and the rules differ in Flanders, Brussels and Wallonia. Moreover, there is a multitude of categories in which a work and residence permit (“single permit”) can be applied for (highly skilled personnel, European Blue Card, ICT Permit, bottleneck professions, athletes, professional cards, etc.).

We advise you on the possibilities of employing foreign workers, directors or self-employed persons in Belgium and guide you through this legal tangle with pragmatic advice.

Compliance & social inspection

We support you with our employment practice throughout Belgian employment law. We take care of drafting employment contracts, secondment letters and policies regarding international employment. We also help you with questions concerning international social security, A1 declarations and LIMOSA notifications.

Accountability in corporate migration extends beyond your own employees. You may be liable for illegal employment of the workers of your subcontractors. We advise you in setting up control processes for employees and subcontractors. When things do go wrong, we support you during social inspections and procedures.

Multidisciplinary and international labor migration support

International employment often entails tax consequences for both employees and employers. On a regular basis, we therefore work together with the tax experts of Baker Tilly. They map out the impact on personal and corporate income tax and assist with implementation.

As part of the international Baker Tilly network, we can also support you with your international employment issues.

Visit the Baker Tilly International website

Central contacts

More about us

Frequently asked questions about corporate immigration

What are the requirements for foreign self-employed workers?2026-05-04T14:43:17+02:00

What are the requirements for foreign self-employed workers?

Foreign self-employed entrepreneurs must apply for a professional card. The applicable conditions vary across the different Belgian regions.

When applying for professional cards, we can collaborate with the financial experts and accountants within Baker Tilly to prepare the required business plan and financial plan.

What is a Limosa declaration?2026-05-04T14:43:20+02:00

What is a Limosa declaration?

When a foreign employee or self-employed person comes to work temporarily or partially in Belgium, a Limosa declaration must often be filed online. This must be done before the start of employment in Belgium.

This system allows the Belgian authorities to monitor workers who are not subject to Belgian social security but are active in Belgium.

Does the work permit still exist? How does it differ from a single permit?2026-05-04T14:43:25+02:00

Does the work permit still exist? How does it differ from a single permit?

A work permit authorizes a non-EEA employee to work in Belgium. This work permit is only applicable for:

frontier workers
au pairs
employment of less than 90 days.

A typical example is a short-term assignment of e.g. 2 months to Belgium. The work permit only covers the right to work in Belgium. It does not cover residency rights.

The work permit must be requested by the employer with the competent regional authority. We can submit this application on behalf of the employer and ensure the appropriate category for the application is selected.

I wish to hire a non-European employee. What permits do I need to apply for?2026-05-04T14:43:29+02:00

I wish to hire a non-European employee. What permits do I need to apply for?

In most cases, a single permit is required for non-EEA employees, unless a specific exemption applies. Different categories exist, depending on the situation and the region. Some examples:

If an employee is temporarily transferred from a company outside Europe to a Belgian branch of the same group, an Intra-Corporate Transfer (ICT) permit can be applied for. In principle, this permit is valid for 3 years.
The regime for highly skilled worker is the most common category, and to qualify the employee must meet a number of conditions:
- The employee must have obtained at least a Bachelor’s degree (including foreign degrees).
- The employee’s salary must meet specific salary thresholds, which are considerably higher than the sectoral pay scales.

It is also possible to apply for a single permit for shortage professions. In some cases, a relatively straightforward procedure applies. For other vacancies, the employer must first demonstrate that no suitable candidate was found on the labor market and will have to follow a more complex procedure.