Posting: prior Limosa declaration

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The foreign employer must declare the work subject to Limosa before work begins in Belgium.

The prior declaration produces an L-1 receipt. The employer must transmit it for presentation to the Belgian user before the work; inspection services may also request it.

The system targets notably employees who work temporarily or part-time in Belgium while normally falling under foreign occupation. Check exemptions on the Limosa portal before concluding that a mission escapes declaration. Limosa is not work or residence authorization. Reference: ONSS instructions 2026/3.