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24 August 2026 Belgium expands frontier worker rules and updates entry procedures for non-EU nationals Effective 15 August 2026, Belgium has modernized its frontier worker regime. The new framework broadens the definition of a "frontier worker", introduces different procedures based on the worker's nationality and country of residence, and establishes new documentation requirements for certain non-EU nationals. A 12-month transitional period applies to frontier workers residing in France, the Netherlands, Germany or Luxembourg who currently hold an Annex 15 issued under the previous rules. During this period, their existing Annex 15 will remain valid. Employers should, however, prepare for the transition of impacted employees to the new Annex 64 regime. A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details. Document ID: 2026-1807 |
