At the end of 2025, the Flemish government approved amendments to its Decision of 7 December 2018 (the “Decision”) on the employment of foreign workers.1 The amendments implement proposals from a concept note issued on 9 May 2025, outlining a more refined and integrated labour‑migration policy for the Flanders region.2
WHY THIS MATTERS
The reforms introduce stricter eligibility conditions, enhanced labour‑market testing, expanded documentation requirements, and a new regional application fee, with most provisions in force from 1 January 2026. Employers hiring non‑EU nationals in Flanders should expect tighter evidentiary standards and potentially longer lead times, while the framework prioritises highly skilled roles and structural‑shortage occupations.
Key Highlights
The Flemish government has approved substantial changes to the foreign‑employment framework, effective 1 January 2026. Key updates include:
Highly skilled workers – Stricter conditions
- A Single Permit may only be granted where the role requires at least a higher‑education degree.
- A Single Permit is no longer available for roles that do not qualify as highly skilled.
- For highly skilled workers, the Belgian employment contract should primarily include: (1) employer and employee personal details; (2) duration and place of employment; (3) wage; (4) the number and name of the competent joint committee; and (5) the employee’s position and its classification.
- Authorities may request certification from a governmental or diplomatic institution confirming the authenticity of the higher‑education degree.
Medium‑skilled workers – Structural shortages
- When assessing a structural labour‑market shortage, the Minister may consider: (1) the number of unfilled vacancies; (2) the cause and duration of the shortage; and (3) the available labour reserve.
- The availability of vocational training and the geographical distribution of shortages may also be taken into account.
- Where a sector is found to be subject to a higher‑than‑average rate of abuse, functions in that sector may be excluded from the shortage‑occupations list.
List of shortage occupations – Revision
- The shortage‑occupations list for medium‑skilled workers, effective 1 January 2026, has been substantially revised: the 2026 list is significantly shorter; 14 functions have been removed and 6 have been added.
- Employers may still apply under the “Other” category for roles removed from the list, provided all conditions are met.
Category “other” – Pathway restricted
- For functions that do not meet the highly-skilled or medium‑skilled requirements, an application under the “Other” category may be submitted, which requires labour‑market research. This pathway applies only when all of the following conditions are met:
- Function appears on the shortage‑occupation list published annually by VDAB3;
- Position requires a qualification at level three or level four (functions requiring level one or two are excluded);
- Vacancy has been posted on both VDAB and EURES4 platforms for a continuous period of at least nine weeks during the four months immediately prior to filing the application.
- A rebuttable presumption of available labour‑market reserve is introduced. Employers may present evidence to counter this presumption; otherwise, decisions may rely on labour‑market indicators and VDAB advice. Employers may provide documentation showing unsuccessful attempts to recruit suitable candidates.
Retribution for Flanders – Introduction
- The Decision introduces a new mandatory fee for each Single Permit application. Proof of payment is supposed to accompany the submission. Where proof is missing or incomplete, the employer will have 15 days to provide the required information. If not corrected, the application will be closed without further action and without entitlement to refund.
- The retribution is expected to apply from the second quarter of 2026 and is expected to be set at EUR 250.005 per application. The fee will be indexed annually on 1 January.
Additional grounds for refusal
The Decision introduces additional grounds for refusing a work authorisation. These include:
- Where more than 80 percent of the employer’s workforce consists of foreign workers holding work authorisations for limited duration;
- Where the employer, host entity, representative, or employee has submitted incorrect, falsified, or unlawfully obtained information in any work‑authorisation application within the three years preceding the current application. Previously, the period was one year.
KPMG INSIGHTS
As per KPMG in Belgium, in light of the upcoming changes for organisations, employers, and entities:
- Employers might consider planning their hiring processes earlier, as hiring non‑EU nationals in Flanders from 1 January 2026 may involve stricter procedural steps and additional documentation. It may be helpful to check whether targeted roles continue to qualify under the revised shortage‑occupation lists.
- Employers might consider being aware of new refusal grounds, the regional application fee, and the expanded employer‑side responsibilities, as these elements may increase the risk of delays or denials when applications contain gaps or inconsistencies.
- Employers might consider monitoring future updates that could help reduce processing times. These changes might influence factors, such as hiring eligibility, processing timelines, overall costs, and employers’ legal or reputational exposure.
- Employers might consider ensuring that their recruitment efforts within Belgium and the EU are well‑documented, as enhanced scrutiny of evidence may apply. Consulting with qualified immigration professionals might help employers navigate the changes effectively and remain aligned with the new requirements.
- Organisations might consider reviewing employment contracts and qualification documents to confirm they meet the updated verification requirements.
If assignees and/or their programme 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 immigration professional with KPMG in Belgium (see the Contacts section).
FOOTNOTES
1 Vlaanderen, official announcement (in Dutch), “Wijziging tewerkstellingsbesluit buitenlandse werknemers: verscherpt en geïntegreerd arbeidsmigratiebeleid”, published on 28 November 2025.
2 Vlaanderen (in Dutch), “Approved policy.”
3 Vlaanderen (in Dutch), “VR 2025 2811 DOC.1095/2 – Amendment – Employment – Foreign Workers.”
4 Vlaanderen (in Dutch), “Advice from the council of state”, published on 28 October 2025.
5 Belgian official Gazette (in Dutch), “New list of medium-skilled workers effective as from 1 January 2026,” published on 8 December 2025.
Contacts
Disclaimer
* 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.
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