International employment in 2026: all new rules at a glance

1. Belgium

New measures

Expat regime made more attractive

• The minimum salary threshold is lowered to € 70,000.

• The exemption increases to 35% (no cap).

Stricter chain liability regulations

• From 2026, stricter rules apply in high‑risk sectors such as construction, cleaning, meat processing and courier services.

• Prime contractors must request/verify in writing the identification details and employment statuses of subcontractors to prevent illegal employment.

• A duty of care also applies outside high‑risk sectors.

Business travel abroad

As of 1 January 2025 (retroactively), the NSSO accepts that the employer:

• may grant a per diem for single‑day business trips abroad (out and back on the same day), even if those trips are less than 10 hours.

• may grant the full per diem for departure and return days of a multi‑day business trip (instead of the 50% rate).

Point of attention: Employer of Record (EoR)

Despite the summer agreement, there is still no legal framework for EoR services in Belgium. Only recognized temporary employment agencies may carry out such activities.

2. EU

Key developments

CJEU (11 December 2025)

• Activities outside the EU/EEA/CH count for the application of the 25% rule → as a threshold to determine whether someone carries out a substantial part of their activities in their EU country of residence, and thus which social security legislation applies.

CJEU (4 September 2025)

• The application of social security under the 25% rule must be strictly assessed based on working time or earnings (at least 25%). Other factors such as place of residence are not relevant.

Fair Labour Mobility Package (2026)

• Launch of the European Social Security Pass (ESSP): a digital project that allows social security documents to be shared securely, reliably and in real time between countries.

• Central e‑declaration for posting: a European initiative to create a central digital notification procedure for employers posting workers to another EU Member State. To date, this is not yet operational.

• Easier recognition of professional qualifications across EU countries.

Point of Attention: ETIAS (European ESTA)

• Electronic travel authorization for travelers from visa‑exempt countries to Schengen (+ Cyprus);

• Mandatory as of late 2026;

• Digital application (€20), valid for up to 3 years or until passport expiry.

What does this mean for you?

In addition to clarifications, there are also important changes. These have direct implications for employers and employees with international mobility. Vandelanotte provides guidance on tax optimization, compliance and legal structuring of cross‑border work. Contact us for more information and practical support.