Who is considered a cross-border worker?
A cross-border worker is someone who works professionally in Belgium but does not live there. They come to Belgium to work but keep their main home in a country neighbouring Belgium.
This definition is broad. The worker can carry out their activity in Belgium:
- As an employee
- As a self-employed person
- Within the framework of a posting in Belgium
What changes for cross-border workers?
The new framework explains the formalities for workers living in the Netherlands, France, Luxembourg, Germany or the United Kingdom. For these rules, the United Kingdom is treated as a neighbouring country.
The reform clearly separates Union citizens and those treated as such from third-country nationals. The formalities depend on both the worker’s nationality and their country of residence.
Union citizens benefit from a simplified procedure
Union citizens and nationals of Switzerland, Liechtenstein, Norway and Iceland may enter and leave Belgium during their employment by showing the required documents, namely a valid identity card or a valid passport. They do not need to complete extra administrative formalities related specifically to their status as cross-border workers.
Third-country nationals must request a specific document
Third-country nationals living in a neighbouring country of Belgium must request a right of entry and exit lasting more than 90 days. If conditions are met, this right is given as annex 64.
Third-country nationals living in the United Kingdom follow a different procedure. They must apply for a long-stay visa without residence at the competent Belgian diplomatic or consular office.
Which document is required for a third-country national living in an EU neighbouring country?
A third-country national living in France, the Netherlands, Luxembourg or Germany and working in Belgium for more than 90 days must apply for annex 64, the document for cross-border workers.
The request must be made to the municipality where they usually work, within eight working days after their first entry into Belgium.
They must show, among other things, a valid travel document and a valid residence permit, as well as proof of their authorisation to work in Belgium and their address in the neighbouring country. In case of posting, specific supporting documents are also needed.
Annex 64 is valid for the duration of the permitted work, with a maximum of one year. It must be extended between the 60th and 30th day before it expires.
Example
A Moroccan worker legally living in the Netherlands and commuting daily to Belgium for work can get an annex 64 to officially regulate this cross-border work. This allows them to enter Belgium to work but does not give any residence rights there.
What formalities apply to a cross-border worker living in the United Kingdom?
A separate procedure applies to third-country nationals whose main home is in the United Kingdom. The application must be made at the competent Belgian diplomatic or consular office.
The document is a long-stay visa without residence. It allows entry to and exit from Belgium to work but does not create residence rights.
Among other things, an extract from the criminal record or an equivalent document less than six months old is required. The validity is linked to the work duration and limited to one year, with the possibility of extension.
What must you check as an employer?
Even though some formalities are done by the worker, it is in your interest to protect the file properly. Check, among other things:
- The worker’s country of main residence
- Their nationality and, for a third-country national, the validity of their residence permit in the neighbouring country
- Their right to work in Belgium and the duration of the authorisation
- The existence and validity of annex 64 or the visa when these are needed
- That they retain their main residence in the neighbouring country and, for third-country nationals, comply with the rule of regular return
These new rules mainly concern access to the territory. Depending on the situation, other obligations may apply regarding work permits, social security, Limosa, labour law or taxes.
What about workers who already had annex 15?
A transitional measure is provided for cross-border workers who already had annex 15. This document, issued by the municipality, allowed them to prove their status as cross-border workers and their right to enter Belgium to work without living there.
These workers do not have to switch immediately to the new system. They have twelve months from the entry into force of the new rules to regularise their situation.
In practice, they must take the necessary steps to get the new document by 15 August 2027 at the latest.
What happens if the conditions are no longer met?
The right of entry and exit may be refused, interrupted or withdrawn if the person no longer meets the definition of cross-border worker, uses their document for other purposes, or wants to live in Belgium.
The right also ends automatically when:
- The work card, work permit or professional card is withdrawn or expires
- The worker can no longer carry out their activity in Belgium
- The residence permit issued by the neighbouring country is withdrawn or expires
- Fraud, a false declaration or a forged document has been used
The authorities may also refuse or withdraw the right of entry and exit if there is a risk to public order or national security.
Therefore, inform your worker quickly of any changes to their labour contract, work permit, posting or residence permit. The end of the authorisation to work in Belgium may lead to the automatic end of their right of entry and exit.
Fiscal impact?
Although the new rules do not directly change the fiscal regime for French cross-border workers, they may be indirectly relevant in practice. The new regulations clearly state that a cross-border worker must keep their main residence outside Belgium and must not settle in Belgium.
For employers of French cross-border workers, this highlights the importance of correctly documenting the worker’s place of residence and proving that the worker actually lives in the border region.
However, the royal decree does not change the fiscal formalities or the use of form 276 cross-border-
Read more: “French cross-border workers: new administrative obligations”
Entry into force?
The new rules are final. They are included in the royal decree of 19 July 2026, published in the Moniteur belge on 14 August 2026, and came into force on 15 August 2026.
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