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29.05.2024

Social Insurance Fund affiliation in Belgium: also mandatory for foreign companies?

If you are a foreign entrepreneur providing services in Belgium, it is quite possible that you received a letter from the Social Insurance Fund for Self-Employed Entrepreneurs (RSVZ) in connection with joining a Social Insurance Fund and paying company contributions. Possibly even with a retroactive effect to 2021.  

Are foreign companies also obliged to join? We are happy to explain. 

A Social Insurance Fund (SVF) in Belgium is an institution that manages social security for the self-employed and employees. These funds ensure the payment of benefits in various situations such as illness, disability, unemployment and retirement. 

In certain situations, when a foreign company carries out activities in Belgium, it is also obliged to join the said fund. This is always in the case when a so-called permanent establishment arises in Belgium, but also when the foreign company is subject to Belgian corporate income tax (also when carrying out non-taxable activities). 

The (foreign) company can choose which Belgian Social Insurance Fund to join. If affiliation does not follow on time, the company will automatically be affiliated to the National Auxiliary Fund (Social Insurance Fund of the NSSO). 

Once the affiliation is in order, the company must pay an annual company contribution to the Fund. This only applies for the years in which activities took place. 

Do you have questions about a letter received from the NSSO, the obligation to affiliate or possible exemption from contribution obligations? Feel free to contact us! Our experts will be happy to assist you in this regard. 

© Van Havermaet International 2024

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