Brexit: negotiations still ongoing
March 2021
On 1 January 2021 the free movement of workers from the United Kingdom has ended.
A Briton who was recruited this year by an employer in Belgium therefore needs a work permit or a single permit. Likewise, a foreigner who wants to work in the UK as a salaried worker will also require a work visa.
However, the Trade Agreement should provide a relaxation of rules for employees who carry out temporary assignments in another country. It includes:
- employees who perform temporary services in the context of a (employment) contract;
- persons transferred within a company (ICT personnel);
- short stay business visitors.
The agreement also assures that one social security system will be applicable to workers who cross borders while working. That means that they will retain their right to social security and will not be taxed twice.
Keep in mind that this is only a very first discussion between the EU and the UK, and we currently do not have the answers to many other issues. We'll have to wait until the authorities make their plans more specific.
In the meantime, we bundled the most frequent questions and answers in an FAQ.
Any other Bexit-related questions? Our colleagues from International Employment are glad to help you. Send your questions to taxconsulting@sdworx.com or submit the form.
Consequences for the employer
For Britons who already live and work in Belgium, an employer will not have to take any steps.
As of 01/01/2021 action is required. For a British worker to be employed in Belgium, the Belgian employer must apply for a single permit or work permit. The Belgian employer must also fulfill additional formalities for a secondment or simultaneous employment in the UK.
Which social security will be applicable depends on the outcome of the negotiations.