Advisory firm Vandelanotte released a comprehensive briefing on 13 January that unpacks the wave of Belgian and EU-level changes affecting cross-border employment in 2026. For multinationals the headline news is a more generous special-expat tax regime: the minimum salary threshold drops to €70,000 and the tax-free allowance rises to 35 % with no ceiling, making Belgium a more attractive base for high-skilled staff compared with neighbouring France or Germany.
At the same time, compliance screws are tightening. Chain-liability rules are now stricter in traditionally high-risk sectors such as construction and meat processing, obliging prime contractors to verify subcontractor work-status documentation up-front or face joint-and-several penalties. The duty-of-care concept is also extended economy-wide, reflecting political pressure to curb undeclared labour.
In a welcome clarification for road-warrior staff, Belgium’s social-security office (NSSO) now accepts that employers can grant full per-diems for same-day foreign business trips of under ten hours—bringing practice in line with neighbouring countries and simplifying payroll.
![Belgium overhauls international-employment playbook for 2026: expat tax break sweetened, liability rules tightened]()
To streamline visa and work-permit formalities that often accompany cross-border staffing, firms can lean on VisaHQ’s Belgium desk (https://www.visahq.com/belgium/). The platform centralises application requirements, deadline tracking and courier logistics, letting HR teams focus on the tax and payroll angles outlined above while VisaHQ handles the paperwork.
EU jurisprudence feeds into the 2026 landscape as well: recent Court of Justice rulings tighten the 25 % rule for determining applicable social-security law, and the forthcoming European Social Security Pass promises digital, real-time exchange of A1 certificates. Employers must audit time-tracking data now to avoid breaches once the ESSP goes live.
Practical takeaway: mobility managers should re-run cost-projections for Belgian assignments factoring in the improved expat regime, update subcontractor vetting checklists, and brief travelling staff on per-diem eligibility. Early engagement with payroll providers is advisable to capture the new salary-threshold logic before the first 2026 filings.
At the same time, compliance screws are tightening. Chain-liability rules are now stricter in traditionally high-risk sectors such as construction and meat processing, obliging prime contractors to verify subcontractor work-status documentation up-front or face joint-and-several penalties. The duty-of-care concept is also extended economy-wide, reflecting political pressure to curb undeclared labour.
In a welcome clarification for road-warrior staff, Belgium’s social-security office (NSSO) now accepts that employers can grant full per-diems for same-day foreign business trips of under ten hours—bringing practice in line with neighbouring countries and simplifying payroll.
To streamline visa and work-permit formalities that often accompany cross-border staffing, firms can lean on VisaHQ’s Belgium desk (https://www.visahq.com/belgium/). The platform centralises application requirements, deadline tracking and courier logistics, letting HR teams focus on the tax and payroll angles outlined above while VisaHQ handles the paperwork.
EU jurisprudence feeds into the 2026 landscape as well: recent Court of Justice rulings tighten the 25 % rule for determining applicable social-security law, and the forthcoming European Social Security Pass promises digital, real-time exchange of A1 certificates. Employers must audit time-tracking data now to avoid breaches once the ESSP goes live.
Practical takeaway: mobility managers should re-run cost-projections for Belgian assignments factoring in the improved expat regime, update subcontractor vetting checklists, and brief travelling staff on per-diem eligibility. Early engagement with payroll providers is advisable to capture the new salary-threshold logic before the first 2026 filings.
