Engaging subcontractors—particularly foreign ones—can provide businesses in Belgium with flexibility and access to specialised expertise. However, managing subcontracting relationships comes with navigating a complex legal framework that includes employment law, tax regulations, social security obligations, and compliance with both Belgian and EU legislation.

Simont Braun can support businesses in structuring and managing subcontractor relationships, ensuring full legal compliance and minimising associated risks.

Our Services

1. Contract Drafting & Risk Management

  • Drafting and negotiating subcontractor agreements that clarify roles, responsibilities, and liabilities;
  • Ensuring contracts comply with Belgian employment laws;
  • Including clear liability and termination clauses;
  • Defining payment terms, intellectual property rights, and confidentiality obligations.

 

2. Compliance with Employment & Social Security Law

  • Advising on the risks of false self-employment (to avoid hidden employment relationships);
  • Understanding obligations under Collective Bargaining Agreements (CBAs) in specific industries;
  • Managing temporary agency work regulations and restrictions on labour leasing.

 

3. Working with Foreign Subcontractors: Immigration & Posting Rules

  • Providing guidance on the EU Posted Workers Directive and its Belgian implementation;
  • Handling LIMOSA declarations (mandatory for foreign subcontractors working in Belgium);
  • Assisting with work permits and visas for non-EU subcontractors;
  • Ensuring compliance with minimum wage and employment conditions under Belgian law.

 

4. Tax & Social Security Considerations

  • Ensuring proper withholding tax and VAT compliance for foreign subcontractors;
  • Advising on double taxation treaties and avoiding permanent establishment risks;
  • Handling social security obligations under European coordination rules or bilateral agreements.

 

5. Joint Liability & Chain Responsibility

  • Advising on joint liability for wages, social security, and tax debts in subcontracting chains;
  • Assisting in due diligence checks to mitigate risks when engaging subcontractors.

 

6. Dispute Resolution & Litigation

  • Handling disputes related to non-payment, contract breaches, or misclassification;
  • Representing companies in labour courts, tax disputes, or administrative proceedings;
  • Resolving conflicts over social security audits or employment status reclassification.

Lawyers

Alexis Ceuterick
Alexis
Ceuterick
Partner
Marie-Ysaline Lannoye
Marie-Ysaline
Lannoye
Associate