Landenoverschrijdend Informatiesysteem Migratie Onderzoek Sociaal Administratief (Limosa) is a mandatory declaration for foreign employees, self-employed persons and apprentices in Belgium, including those working on a temporary basis. As of July 1, 2013, all foreign selfemployed workers must make a Limosa declaration prior to starting work. Limosa is used to fight against fraud and the unfair competition of foreign workers who accept work at below-market wages and disregard Belgian labor laws and regulations. Failure to follow Limosa legislation correctly can lead to sanctions against the employee and the employer.