Belgium: (Tele-)work Performed Simultaneously Within the European Economic Area – What Changes with the Moguntia Ruling?

Why It Matters

The ruling forces Belgian firms to re‑evaluate social‑security obligations for multi‑state remote workers, potentially raising compliance costs and affecting labor mobility. It also sets a precedent that could reshape telework policies across the EU.

Key Takeaways

• CJEU includes non‑EU work in social‑security jurisdiction
• Belgian NSSO must align telework rules with Moguntia ruling
• Employers must recalculate contributions for multi‑state remote workers
• Cross‑border telework compliance now more complex for EU firms
• Framework Agreement on Telework interpretation broadened EU‑wide

Pulse Analysis

The EU’s coordinated social‑security system was designed to prevent double contributions and gaps in coverage for workers who move freely across borders. Since the 2023 European Framework Agreement on Telework, member states have been adapting national rules to accommodate employees who split their time between locations. Belgium, through its National Social Security Office, has taken a relatively narrow view, limiting the scope to activities performed within the European Economic Area. This approach has provided certainty for employers but left a gray area for work conducted outside the bloc.

The recent CJEU judgment in Moguntia (C‑743/23) overturns that narrow interpretation by stating that every professional activity, irrespective of geographic location, influences the applicable legislation. The court emphasized the principle of equal treatment and the need for a holistic assessment of an employee’s duties, even when part of the work occurs in a third country. For Belgium, the ruling means the NSSO must align its telework guidelines with a broader definition, effectively expanding the jurisdictional analysis to include non‑EU work periods.

Practically, Belgian companies with remote teams spread across the EEA—and occasionally beyond—must audit payroll records, re‑classify work locations, and possibly renegotiate collective agreements to reflect the new jurisdictional calculus. Failure to adjust could result in retroactive contributions, penalties, or disputes with social‑security institutions. The decision also signals to other EU members that similar expansions are likely, prompting a continent‑wide review of telework compliance frameworks. Firms that proactively adapt will safeguard against costly adjustments and gain a competitive edge in the increasingly borderless talent market.