WRITTEN QUESTION No. 1937/97 by Charles GOERENS to the Commission. Belgian special social security contribution and cross- border workers
Date: 1997-06-04
Institutions: European Parliament, GOERENS
Subjects: Belgium, Luxembourg, double taxation, frontier worker, social security, social-security contribution













EUR-Lex - 91997E1937 - EN






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91997E1937

WRITTEN QUESTION No. 1937/97 by Charles GOERENS to the Commission. Belgian special social security contribution and cross- border workers  


Official Journal C 373 , 09/12/1997 P. 0159 





WRITTEN QUESTION E-1937/97 by Charles Goerens (ELDR) to the Commission (4 June 1997)Subject: Belgian special social security contribution and cross-border workersBelgian cross-border workers in Luxembourg continue to be liable to the special social security contribution introduced in Belgium in 1994. Whilst it is reasonable enough that this charge should apply to households in receipt of income from both Belgian and foreign sources, the liability of persons insured under a social security scheme who only have foreign-earned income but do not on that account receive additional social protection, seems highly questionable inasmuch as they come under the social security of the Member State in which they work and are required to pay their social security contributions there. Following numerous individual complaints and trade-union representations, the Belgian authorities have finally recognized that this practice could be in breach of the principles regulating double taxation and the relevant Community legislation, though they have not yet rectified their administrative procedures.What is the Commission's attitude towards this problem?Is this practice in conformity with Council Regulation No 1408/71, Article 13 of which stipulates that it is the social legislation of the Member State in which a worker exercises gainful employment which governs that worker's social security rights and obligations?Is this practice not an instance of flagrant discrimination under Community legislation and case law?If so, does the Commission not agree that Community provisions should prevail in this case and that solely the Luxembourg social legislation is applicable?Answer given by Mr Flynn on behalf of the Commission (26 June 1997)The Commission considers that payment of the Belgian special social security contribution by Belgian cross-border workers in Luxembourg, whose situation is as described by the Honourable Member, contravenes the provisions of Regulation (EEC) No 1408/71 on the coordination of Member States' social security schemes ((The updated version of this Regulation was adopted by Regulation (EC) No 118/97 of 2 December 1996: OJ L 28, 30.1.1997. )).Following the Commission's intervention, the Belgian authorities have promised to adapt their legislation to the effect that, when a worker is employed abroad and subject to the foreign social security scheme for employees, no account will be taken of the worker's foreign-earned income for determining the amount of the special social security contribution.The Belgian law governing this matter, effective retroactively from the date of entry into force of the contested measure, will be published shortly.