Our article “Binding value of A1 Certificates-impact on employment related breaches” released on June 14, contains reference to the Belgian Court of Cassation ruling in VERBRAEKEN EN ZONEN BVBA (P.21.0738.N of 19 October 2021).
In VERBRAEKEN EN ZONEN BVBA, confirming its previous position, the Court of Cassation held that the Dimona (immediate declaration of employment) is intended to apply the Belgian social security provisions, and therefore does not apply to workers with an A1 Certificate.
On 19 April 2022, in FONAK EOOD (P.21.1232.N), the Court of Cassation reversed its jurisprudence, and ruled that the Dimona declaration is not only intended to ensure affiliation to a social security system and compliance with the relevant regulations, but also an instrument in the context of labour law.
For more details:
https://www.lexology.com/library/detail.aspx?g=e51eed4c-5b54-4b8c-812e-9f260c0ddaed