What documents must you send by March 31?
By March 31 each year, you must provide the tax authorities with the following documents regarding the income of your French cross-border workers from the previous income year:
- A correctly completed copy of form 276 Front./Cross-border (see the downloads on this page), along with documents that prove the actual residence in the border area.
- A certificate confirming that the employees did not work for more than 30 days outside the Belgian border area (or 15 percent of the working days for seasonal cross-border workers).
- A list of the exact dates on which the employee left the border area, regardless of whether it was related to their work, along with the reasons for this.
- A list of the employees who, during the income year, first claim the cross-border worker scheme.
By March 31, 2026, you must send the above documents regarding the income year 2025. You should provide these to the relevant documentation centre. You can find this information on your income tax form. For more details, you can also contact the general contact centre.
Severe penalties for non-compliance with obligations
As an employer, it is in your best interest to send the above documents on time and correctly. The penalties for non-compliance can be quite severe:
- You will lose the exemption from withholding advance tax.
- The tax authorities can increase your taxes by at least 10% and at most 200%. The exact percentage depends on whether the violation was unintentional or intentional and whether there have been previous violations in prior years.
- The tax increase is 100% for a first violation and 200% for a second violation if intentional:
- Submitting form 276 Front./Cross-border after March 31 of the year following the income year.
- Or if you provide incomplete or incorrect statements about the number of times your employees have left the border area.
- Finally, you risk a fine of 50 to 1,250 euros, depending on the severity and repeated nature of the violation.
Keep your proof of dispatch safe
The cross-border worker status is a beneficial tax regime. To prevent abuse, the tax authorities regularly check employers. They will verify whether the mandatory documents (see above) have been sent correctly and on time.
Therefore, it is advisable to keep a proof showing that you have effectively and timely provided those documents to the relevant documentation centre.
Keep Securex informed
Have you missed the March 31, 2026 deadline? Or is there any other change in your cross-border worker(s) file? If so, please inform your Securex Client Advisor promptly via myHR@securex.be. We will then make the necessary adjustments to your file.
Example
If the obligations regarding form 276 Front./Cross-border have not been met, or have only been met after March 31, 2026, withholding and remitting advance tax will be required. Be sure to inform us, and Securex will adjust your file accordingly.
