A Limosa declaration is required for every self-employed worker who comes to Belgium to pursue temporarily or partially a self-employed activity in the cleaning industry, but who does not reside permanently or is not settled in Belgium.
Which activities in the cleaning industry are involved?
Any activity whose purpose is to make clean, such as:
- the internal or external cleaning of movable or immovable properties or installations;
- the washing of rolling stock;
- the sweeping of chimneys;
- the removal of graffiti;
- any activity whose purpose is to make clean, which does not involve:
- any repair work and/or any pieces replaced (except for dry technical filters (filter cloths) and/or grids);
- any repair, inspection or adjustment work;
- nor assembly or dismantling, except for activities which are necessary (during the preparation or after the treatment) to clean machines, devices or installations or after the cleaning to make ready for work again and as far as the pre- and post-treatment period is subsidiary to the treatment period dedicated to the cleaning.
Also include the following:
- the disinfection of movable or immovable properties;
- the rat or other pests control;
- the operation of swimming pools, except for ancillary services in hotels, restaurants or bars, the operation of baths, showers or toilets;
- the activities regarding the repair, restoration or optimisation of the working environment in companies, schools, hospitals, public bodies and similar establishments, except when the above mentioned activities are pursued within the framework of a removal;
- the activities regarding the repair or restoration of public rooms or spaces in hotels, restaurants and similar establishments, except when the above mentioned activities are pursued within the framework of a removal;
- the operation of waste incineration plants;
- the operation of privately accessible container parks, except for the transport of containers; the operation of landfills, except for the transport of containers;
- the door-to-door collection: a collection activity carried out at a certain frequency, determined by a schedule set by the State, a parastatal, a province, an intermunicipal cooperation, a city or a municipality and therefore not at the request of private individuals or companies.
Some categories of posted self-employed workers are exempt from the mandatory Limosa declaration.