Sinterklaas and his assistants are back in the country, what about limosa and dimona?

Sinterklaas and his assistants are back in the country, what about limosa and dimona?

Sinterklaas and his assistants recently arrived in Belgium by boat from far away Spain. All the little kids have been good but has Saint Nicholas been good with his Limosa and Dimona declarations?

Limosa

Since April 1, 2007, employers of foreign workers on temporary or part-time assignments in Belgium have been required to file the Limosa notification. The Sint must complete the Limosa declaration of his assistants at the National Office for Social Security (NSSO) before they start handing out presents. He should not forget to provide Minister Magie De Block with the following information: the identification data of his assistants, of his own Spanish company and of the Belgian user(s). He will also have to reveal the start and end dates of the posting, the nature of the services and the place where the services are provided.  

St. Nicholas could escape the dance. His assistants could be labeled as international artists of renown which would eliminate the mandatory Limosa notification. This is one of the categories exempt from the mandatory Limosa notification.   

The assistants will only be able to legally hand out presents in Belgium if they also have a residence permit/permit to work.

Dimona

In principle, every employer, Saint Nicholas or not, must electronically notify the NSSO of all employee hires and departures. This is the famous Dimona declaration or Déclaration IMmédiate - Immediate Declaration. 

Sinterklaas should file this declaration before his assistants start clambering onto the rooftops with presents. Still, Sinterklaas should not worry about Dimona. Employees posted to Belgium from a foreign-based company are excluded from the Dimona declaration, provided they remain subject to a foreign social security system during their employment in Belgium pursuant to an international agreement.

Assuming that NV Sinterklaas&co is based in Spain, the assistants are covered by Spanish social security and the Dimona declaration is waived.  

Sinterklaas can hop across the rooftops on his horse with confidence. If you prefer not to get the ropes, get proper guidance on the declarations.  

Would you like more information on this topic? Mr. Maxim KORTHOUDT is happy to answer all your questions.

Maxim Korthoudt