From 2026, certain employers in Flanders will be subject to an "appropriate duty of care"

Appropriate duty of care 

Until now, contractors could simply request a written statement from subcontractors confirming that they did not employ any foreign workers residing illegally in the country. Soon, however, they will be required to demonstrate that they have exercised due diligence. Professional principals are also subject to this new obligation. 

In practical terms, the contractor or principal will ask their direct subcontractor for: 

• Their identification details and contact information; 
• Personal data, as well as data relating to the right of residence and employment of foreign workers (employees or self-employed). 

In the event of refusal, they must repeat their request. If they do not receive this information, the contractor will report it to the social law inspection services via a portal provided by the Flemish regional administration. 

The documents collected must be kept for as long as necessary to achieve the control objectives set by law, with a maximum period of 10 years after the end of the subcontractor's appointment. 

Sectors covered 

The scope of application is aligned with the federal framework for work declarations, except for the security sector.  

The following are therefore covered: 

• Real estate work, including cleaning; 
• The delivery of ready-mixed concrete; 
• Certain activities in the meat sector; 
• Postal services using subcontracted parcel delivery drivers. 

The exceptions provided for in the declaration of works also apply here.  

The following are therefore not covered: 

• Work costing less than €30,000 excluding VAT carried out by a contractor without subcontractors; 
• Work costing less than €5,000 excluding VAT involving a single subcontractor. 

Penalties  

If illegal occupation is found during an inspection and the contractor or subcontractor has not fulfilled their obligations, a criminal penalty may be imposed. This penalty will also apply when the illegal occupation was known before the offense and the duty of care had been apparently fulfilled. 

Takeaway 

From 2026 onwards, companies operating in Flanders in certain so-called "high-risk" sectors will no longer be able to limit themselves to simply declaring their (sub)contractors.  

They will have to be able to demonstrate that they have effectively exercised control and applied "appropriate diligence." 

A six-month transition period is provided for in order to adapt contracts and procedures to the new requirements. After that, failure to comply with these obligations may result in criminal penalties. 

Source: Decree of June 27, 2025, amending Articles 12/3 and 12/4 of the Act of April 30, 1999, on the employment of foreign workers, and Article 13/6 of the Decree on the enforcement of social legislation of April 30, 2004, M.B., July 16, 2025.