INTERVIEW – Foreign drivers in Belgium: Key Compliance Challenges for Transport Companies
Van Havermaet International guides companies that are active internationally on a daily basis. We notice that foreign transport companies often struggle with the rules around posting of drivers to Belgium. It’s a tangle of labour law, social security and taxation in which small mistakes can have big consequences.
Our specialists Anna Mordkowicz and Anouk Vanderwegen share in this interview their insights and experiences. They explain what companies need to watch out for, talk about concrete situations, and give practical tips to avoid problems and fines.
Why is this such an important topic now?
VH: We hear more and more that inspections of foreign drivers are becoming stricter. Why is this theme so relevant today?
Anouk: That’s correct. Since the implementation of the European Mobility Package, the rules have been tightened. Inspection services in the various member states cooperate more closely and exchange information more quickly. For foreign companies this means that the chance of being controlled is greater than before.
Anna: We also see this among our clients. Previously, sometimes ambiguities were overlooked. Today things like posting declarations, correct pay and driving & rest times are much more strictly inspected. And the fines are harsh. That’s why it is more important than ever for transport companies to have their affairs in order.
When do we speak of posting?
VH: Do foreign transport companies that drive in Belgium automatically have to follow Belgian rules?
Anna: That is often assumed, but it’s not true. Not every trip through Belgium means that Belgian labour conditions automatically apply. These labour conditions apply only if and as soon as a foreign transport company posts a driver to Belgium. Once the driver leaves Belgium, that posting ends—unless they are then posted to another country.
If the wage and working conditions in the member state where the employer is based are more favorable for the employee, then those conditions apply.
Anouk: The two most important cases of posting are cabotage and third-country transport. Cabotage is when a foreign carrier operates transport within Belgium, such as a Slovak company transporting goods from Ghent to Liège. Third-country transport refers to a foreign company that performs a trip between two countries where the employer is not based, for example a Romanian company driving from Belgium to France.
Anna: What is often forgotten are empty runs. A truck driving empty from Liège to Ghent to pick up its next load is also subject to posting.
VH: That sounds illogical for many companies?
Anouk: Absolutely. We recently assisted an Eastern European client who believed that empty trips did not count. When a driver was inspected in Belgium, he honestly reported he was driving empty. The company was surprised that this was still considered posting. That demonstrates how important it is to understand the distinction properly.
When does posting not apply?
VH: And in which cases do foreign companies not have to worry about posting?
Anna: There are two clear exceptions. The first is transit transport: Belgium is only transited without loading or unloading. Think of a trip from the Netherlands to Spain via Belgium.
Anouk: The second is bilateral trips: trips from the country of establishment to another country. A Polish company driving from Poland to Spain therefore does not have to worry. The difference with transit is that in bilateral activities certain operations may take place in the transit countries without this being considered posting. However, this only applies to vehicles equipped with smart tachographs.
So, for example, there is no posting in bilateral activities when a maximum of one loading and/or unloading activity takes place in the countries transited, provided that goods are not both loaded and unloaded in the same country. Nor is there any posting when a maximum of two loading and/or unloading activities take place on the return journey to the country of establishment, again provided that there is no loading and unloading in the same country. And no additional activities may have taken place on the outward journey.
Anna: In practice we see companies wanting certainty: “Does this fall under posting or not?” Our advice is: always document carefully and, when in doubt, do not assume—seek guidance.
Belgian labour conditions: many misunderstandings
VH: Suppose that posting does take place. What specific steps must a company take in that case?
Anouk: In that case, the Belgian wage and labour conditions must be respected. For example, the gross wage of the driver during the period in Belgium must at least meet the Belgian minimum wage requirements.
Anna: This is where things often go wrong. Many companies pay high daily allowances or expense reimbursements and assume that these are enough. But those allowances cannot be counted as wages. They are only meant to cover extra costs.
Anouk: Those expense allowances can be used however to meet mandatory Belgian allowances, such as a fixed rate accommodation allowance, ARAB or travel expenses.
VH: Does that occur often among your clients?
Anna: Yes. We had a client who paid drivers €70 daily allowance per day. That seemed generous, but the gross wages were too low. This was discovered during an inspection. Fortunately, we were able to make quick adjustments and avoid a heavy fine.
Anouk: It shows how important it is not only to have good intentions, but also correct knowledge.
Documents and administration: the biggest pitfalls
VH: Which documents must foreign companies provide?
Anouk: In advance there always must be a posting declaration submitted through the European IMI portal. That posting declaration replaces the former Limosa notification.
Anna: For employers established in a country that is not an EU member or the United Kingdom, this is not done via IMI but via the Belgian Labour Inspectorate. They must supply the required data via a specific application.
Anouk: It’s important that the employer always keeps the posting declaration up to date in the IMI database or via the application of the Belgian Labour Inspectorate.
Anna: Besides, the employer is required to inform the posted driver in writing in advance about the applicable wages. For Belgium these can be consulted via the official website of the Federal Public Service for Employment, Labour and Social Dialogue.
VH: And what happens during inspections?
Anna: During a road check the driver must be able to show the declaration, together with freight letters and tachograph data. If these documents are missing, the fine in Belgium can amount to more than €50,000 per employee.
Anouk: And that’s not the end. Even afterwards the Belgian labour inspectorate may request documents, such as employment contracts, payslips and working time records. Everything must be delivered digitally within eight weeks.
Anna: We often see companies underestimate how much administration is involved. One Spanish client once said they only realized what was needed when the inspection was already there. That caused not only stress but also extra costs.
Driving and rest times: more than a formality
VH: How strictly are driving and rest times monitored?
Anouk: Very strictly. The rules are European and always apply, regardless of whether posting is involved. They are designed to protect the safety and health of drivers.
Anna: The core is clear: maximum of 9 hours driving per day (twice a week 10 hours), after 4.5 hours a mandatory break of 45 minutes, maximum 56 hours per week and 90 hours over two weeks. In addition a driver must take at least 11 hours daily rest and 45 hours weekly rest. It is important to know that weekly rest may not be taken in the vehicle. There must be access to suitable accommodation with sleeping facilities and sanitary installations.
VH: In practice drivers often sleep in their cab. Is that allowed?
Anouk: For the weekly rest that is prohibited. Still we see it often because it’s practical. But inspections act firmly. We had a client who systematically let their drivers sleep in the truck. That immediately caused a fine during inspection.
Anna Mordkowicz (l) en Anouk Vanderwegen (r)
Countering unfair competition
VH: How can one prevent foreign companies from unfairly competing with local businesses?
Anouk: That’s what the cooling‐off period is for. After a maximum of three cabotage trips in seven days, the same truck must wait four days before it may perform cabotage again in that country.
Anna: Within the Benelux there is an exception: cabotage trips may be unlimited. But that does not mean there is no posting. It means that driving and rest times of the country where the cabotage occurs must be respected, as well as all other obligations from the posting directive. The aim is really to keep cabotage temporary and thus protect the local market. Many companies misunderstand this.
Social security: choosing one system
VH: How about social security for drivers?
Anna: A driver may only fall under one social security system. The basic rule is that only one system applies, even if someone works in multiple countries.
Anouk: Via so‐called designation rules it is determined which country that is, so that there are no double contributions and the social rights of the employee are protected. A driver who works for a Dutch transport company and drives in several countries is, in principle, covered by Dutch social security. But if that same driver lives in Belgium and/or has another job there, Belgian social security may apply.
Anna: Mistakes lead to double contributions or loss of social rights for the driver. That is not only financially heavy, but also harmful to the employee.
Revenue: avoiding double taxation
VH: What about taxes?
Anouk: The basic principle is that the country where the work is performed may tax the wages attributed to those days. But there are exceptions, such as the 183‐day rule.
Anna: Certainly. For foreign transport companies employing workers in multiple countries, it’s important to know which country may tax the labour income. And also what fiscal obligations apply: does the employer have to withhold wage tax? Must the employee file an income tax return? Can they use tax deductions?
What is often overlooked is that working in a country other than the employer’s place of establishment also has tax consequences. Take, for example, a driver who lives in Belgium and works for a Dutch transport company. He drives in Belgium on Monday and Friday (40%) and in the Netherlands on Tuesday, Wednesday and Thursday (60%). The Netherlands may then tax 60% of the income. The Dutch employer therefore must only withhold wage tax on that 60%.
If the employer still withholds 100% Dutch wage tax, the employee must file a Dutch return to reclaim the overpaid tax.
Anouk: In this context we always recommend keeping a so‐called travel calendar so it is clear for which days a country has taxing rights. Of course this can also be documented in other ways. But it is crucial to avoid disputes.
Prospects: what else will change?
VH: What should companies expect in the coming years?
Anna: From 2026, the rules will be extended to light trucks from 2.5 tonnes in international transport. Many smaller transport companies are not yet aware of this, but from then on even they will have to comply with the same obligations.
Anouk: That means not only large players, but also smaller transport companies must prepare in good time. The Mobility Package thus is far from “finished.”
Our advice
At Van Havermaet International we see every day how complex posting is in the transport sector. Foreign companies active in Belgium must take into account not only labour law, but also social security and taxation.
Anna: Our advice: arrange everything properly in advance. Correcting afterwards is more difficult and more expensive.
Anouk: And don’t underestimate the details. A driver who takes rest in the truck, or an employer who thinks travel allowances can replace gross wages, can easily get into trouble.
With the right preparation and guidance, companies avoid not only fines but also unnecessary stress. That is exactly what we help our clients with.