Employee living across the border and working in Belgium. Upcoming changes to the cross-border worker status.

Who is a cross-border worker?

Those who work in Belgium do not necessarily have to live here. Cross-border workers are employees or self-employed persons who are professionally active in Belgium, but who retain their main residence in a neighbouring country and regularly return to that country of residence.

Because they live in one country and work in another, a separate regulation is needed. This determines the conditions under which they may enter and leave Belgium for their work and which documents are required for this. The cross-border worker status therefore gives them access to Belgium for professional activities, but does not create a Belgian right of residence.

This distinction is important for employers. They must check whether their cross-border workers are allowed to work in Belgium and whether they have the correct residence and entry documents. The concrete obligations depend i.a. on their nationality and the country of residence.

Cross-border work under new rules

Since 15 August 2026, companies that employ employees, self-employed persons or posted workers who live outside Belgium but carry out work here have been confronted with a renewed legal framework for cross-border workers. The Belgian government has adapted the existing rules to better reflect the current labour market, the evolution of international mobility and the consequences of Brexit.

The reform brings simplification for EU citizens, but at the same time introduces new administrative obligations for third-country nationals and British cross-border workers. Employers would do well to check in good time what impact these changes will have on their current and future workforce.

A broader definition of cross-border work

One of the most striking changes is the expansion of the definition of cross-border work. Where previously only employees were covered by this scheme, self-employed persons are now also explicitly included.

Cross-border workers are employees and self-employed persons who work in Belgium, whether or not in the context of a secondment, but who retain their main residence in a neighbouring country. In principle, they return to their country of residence every day. If the nature of the work does not allow this, it is possible to deviate from this. In that case, at least one weekly return will remain mandatory for third-country nationals.

In addition, the regulations explicitly clarify that the cross-border worker status does not create a Belgian right of residence. It only grants the right to enter and leave Belgium for professional purposes. The main residence must always remain outside Belgium.

Less administration for EU citizens

For citizens of the European Union, the administrative burden is significantly reduced. They no longer have to apply for a specific cross-border worker document (‘annex 15′) and no longer have to register with the Belgian municipality where they work.

It is sufficient that they can prove their identity and nationality in order to carry out professional activities in Belgium. The same simplified regime applies to nationals of Switzerland, Norway, Iceland and Liechtenstein.

This means less administration for both the cross-border worker and the employer, making cross-border work within Europe easier.

New obligations for third-country nationals in a neighbouring country of Belgium

For third-country nationals who are legally resident in the Netherlands, France, Luxembourg or Germany, the existing Annex 15 will be abolished and replaced by a new document: ‘Annex 64‘.

This document must be requested from the municipality where the person usually works in Belgium, and confirms the right to enter and leave Belgium for more than 90 days for professional purposes. The period of validity is linked to the duration of the employment and is a maximum of one year. After that, an extension can be requested as long as the conditions are met.

The applicant must demonstrate i.a. the lawful residence in the neighbouring country, the main place of residence and the right to work in Belgium. Depending on the situation, the latter can be done on the basis of a work permit, professional card or proof of secondment.

Separate procedure for persons residing in the United Kingdom

A separate procedure applies to British nationals and other third-country nationals who have their main residence in the United Kingdom. They can no longer obtain a cross-border worker document through the Belgian municipality. From now on, they must apply for a special visa for long-term cross-border work through the competent Belgian diplomatic or consular post in the United Kingdom. This visa gives the right to enter and exit for work purposes, but does not grant a Belgian right of residence.

There is no transitional period for this category (see below). Employers who employ British cross-border workers must therefore immediately check whether their employees meet the new conditions.

For example, a British project manager who is required to be regularly present at his British employer’s sites in Belgium and returns to the UK at least once a week will no longer have to apply for an Annex 15 from the municipality where the work is carried out. From now on, they will have to apply for the specific visa at the Belgian embassy in the UK.

When can the status be lost?

There are various grounds for refusal, termination and revocation.

The right to enter and leave Belgium as a cross-border worker remains closely linked to the conditions attached to the status. If the right to work in Belgium expires or if the residence permit in the country of residence is withdrawn, the cross-border worker status is also terminated immediately.

Using the status for other purposes, for example to actually settle in Belgium, can also lead to a refusal or withdrawal of the right. The same applies to fraud, misleading information or the use of forged documents.

If the cross-border worker poses a danger to public order or national security, this can also lead to the loss of the status.

Transitional arrangement for existing files

Employees who already have an old ‘Annex 15′ and live in a neighbouring EU Member State will be given a transitional period of twelve months to comply with the new system. They must  comply with the new administrative requirements by 14 August 2027.

Employers should therefore screen existing files in good time so that the necessary steps can be taken before the end of this transition period.

In practice: which scheme applies when?

A few examples make it clear which regulation applies in which situation:

A Dutch employee who lives in Maastricht and works in Belgium no longer needs a cross-border worker document.

A Moroccan employee who legally lives in France and works in Belgium needs an annex 64. A valid annex 15 will remain valid until 14 August 2027 at the latest.

A British employee who lives in London and regularly works in Belgium must apply for a specific visa for long-term cross-border work at the competent Belgian diplomatic or consular post in the United Kingdom.

Conclusion

The new regulations provide for a clear division between EU citizens, third-country nationals with a right of residence in a neighbouring EU member state and British cross-border workers. While EU citizens benefit from administrative simplification, new procedures are being introduced for third-country nationals that require more preparation and follow-up.

It is advisable for employers to identify their current and future cross-border workers in good time and to check whether the correct documents and procedures are being applied. A proactive approach reduces the risk of administrative problems and ensures that cross-border employment can continue to run smoothly under the new framework.