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      Belgium has introduced new immigration rules and procedures for frontier workers as part of the ongoing modernisation of its economic migration framework.

      The recently published Royal Decree replaces rules that had remained largely unchanged since 1981. It establishes a clearer, standalone framework that distinguishes between EU/EEA and Swiss nationals, third-country nationals residing in neighboring EU Member States, and individuals residing in the UK. The new rules took effect on 15 August 2026.1,2

      WHY THIS MATTERS

      The changes affect workforce mobility, international recruitment strategies and immigration compliance obligations for employees and employers operating in Belgium.

      These developments directly affect employers managing frontier workers, cross-border commuters, posted workers and other internationally mobile employees and independent professionals into Belgium.

      Employers could consider reviewing their current population of mobile employees to identify who is affected by the new rules and determine whether any additional immigration formalities will be required. This is particularly relevant for UK-based frontier workers, for whom the new framework introduces a specific visa procedure without transition period.

      Early assessment and proactive planning will be essential to help maintain continued workforce mobility, maintain compliance and reduce unnecessary delays.

      Key Highlights

      Belgian Authorities Introduce New Frontier Worker Framework

      Frontier worker overview

      The Belgian Immigration Office has introduced a new framework governing frontier worker. A frontier worker is a person who:

      • Maintains their principal residence outside Belgium;
      • Carries out professional activities in Belgium either as a local or seconded employee or as a self-employed;
      • Regularly travels between their country of principal residence and Belgium for professional purposes;
      • Returns to the home country, in principle, daily but at least once a week.

      If these conditions are not met, the individual will not qualify as a frontier worker, and other immigration processes will apply.

      The new framework applies to foreign nationals whose principal residence is in France, Germany, Luxembourg, the Netherlands or the UK, and who carry out an economic activity in Belgium as an employee, self-employed person or posted worker, without establishing residence in Belgium.

      The framework distinguishes between three categories:

      • EU/EEA/Swiss national;
      • Third-country nationals residing in a neighboring EU Member State (i.e. France, Germany, Luxembourg or the Netherlands); and
      • Third-country nationals residing in the UK

      Different Procedures for Frontier Workers Depending on Nationality and Country of Residence

      EU/EEA and Swiss nationals – Annex 15 abolished

      • EU/EEA and Swiss nationals working in Belgium as frontier workers may enter and leave Belgium for the duration of their employment by presenting a valid identity card or passport only.
      • The formality to obtain a specific Belgian frontier-worker document (so-called Annex 15) has been abolished.
      • For EU/EEA and Swiss nationals working in Belgium as frontier workers currently holding an Annex 15, or their employers, there are no further actions to take.

      Third-country nationals residing in neighboring EU countries – new Annex 64

      • Third-country nationals whose principal residence is in France, Germany, Luxembourg or the Netherlands are required to apply for an entry and exit right with the municipality of the place where they usually work within 8 days of first entry.
      • The individual entry and exit right is documented in the Annex 64, which will be valid for maximum one year, renewable.
      • To be valid, the Annex 64 is required to be presented together with a valid identity card or passport.
      • The Annex 64:
        • confirms an entry and exit right for more than 90 days;
        • does not confer a right of residence in Belgium; and
        • does not itself constitute authorisation to carry out professional activities in Belgium.

      In addition to the Annex 64, the appropriate work authorisation is expected to be applied for or held separately.

      Third-country nationals residing in France, Germany, Luxembourg or the Netherlands who currently hold a valid Annex 15, and their employers, do not need to take immediate action. A 12-month transitional period applies, during which the Annex 15 is required to be replaced by an Annex 64.

      applies, during which the Annex 15 is required to be replaced by an Annex 64.

      Third country nationals residing in the UK – New Visa D “B63 – Frontier Worker”

      The newly introduced process is for UK-based frontier workers to apply for a Visa D (B63) with the Belgian diplomatic or consular authorities in UK They no longer need to obtain an Annex 15 from the Belgian municipality. The Visa D (B63) will be valid for maximum one year, renewable.

      The Visa D (B63):

      • confirms an entry and exit right for more than 90 days;
      • does not confer a right of residence in Belgium; and
      • does not itself constitute authorisation to carry out professional activities in Belgium.

      The appropriate work authorisation are expected to be applied for or held separately. UK-based frontier workers holding an Annex 15 could apply for the Visa D promptly as the new rules have come into effect on 15 August without transitional measures applying.

      Loss of frontier-worker status

      The right to enter and leave Belgium for stays of more than 90 days ceases if the individual:

      • no longer meets the frontier-worker definition or qualifying conditions;
      • takes up residence in Belgium;
      • loses the right to reside in their country of principal residence;
      • no longer holds the required Belgian work authorisation; or
      • obtains or uses frontier-worker status fraudulently.

      KPMG INSIGHTS

      In light of the changes, employers might wish to consider the following:

      • Map the affected population. Identify employees and other professionals who live in France, Germany, Luxembourg, the Netherlands or the UK and regularly work in Belgium without residing there.
      • Validate each employee’s status. Confirm nationality, country of residence, existing Annex 15, work authorisation and supporting documents before deciding which procedure applies.
      • Prioritise UK-based cases. As no transition period applies, review existing Annex 15 holders promptly and plan Visa D (B63) applications around passport availability, travel commitments and document lead times.
      • Use the transition period effectively. For eligible third-country nationals residing in neighboring EU countries, schedule the replacement of Annex 15 by Annex 64 within the 12-month transition period rather than waiting until expiry.
      • Communicate with stakeholders and the affected population. Inform relevant HR, mobility and business stakeholders, as well as affected workers, about the new requirements, applicable timelines and any actions expected from them.
      • Build the new rules into mobility processes. Update recruitment, onboarding, assignment and renewal workflows so that immigration requirements are assessed before cross-border work begins or continues.
      • Employers using frontier-worker arrangements could assess the impact of the new framework now. The priority is to identify affected employees, confirm the correct immigration route and plan any required applications around operational and travel needs.

      A structured review now can help employers protect business continuity, reduce last-minute travel or onboarding disruption and support compliance with applicable cross-border requirements. KPMG can support employers with population screening, case-by-case assessments, application planning and updates to mobility processes.

      If assignees and/or their program managers have any questions or concerns about the scope of the update, its application and potential impacts, and appropriate next steps, they should consult with their qualified professional or a member of the GMS team with KPMG in Belgium (see the Contacts section).

      ENDNOTES:

      1  Belgische Federale Overheidsdiensten (in Dutch), “Grensarbeiders.”

      2  Belgische Federale Overheidsdiensten (in Dutch), “Belgisch Staatsblad,” published on 18 July 2026.

      Contacts

      nele-godefroid
      Nele Godefroid

      Director, Global Mobility Services

      KPMG in Belgium

      premila-autar
      Premila Autar

      Supervisor

      KPMG in Belgium

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      * Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.

      The information contained in this newsletter was submitted by the KPMG International member firm in Belgium.

      GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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