Belgium Closes Tax Loophole Exploiting Bike Couriers

Belgian companies can no longer classify bike couriers as “side hustlers” under a tax loophole that allowed delivery platforms like Uber Eats and Deliveroo to avoid paying social security contributions for their riders. The change, effective June 8, 2026, means thousands of couriers will now be recognized as regular employees with proper labor protections.

Finance Minister Jan Jambon (N-VA) confirmed to parliament that the tax rulings permitting bike couriers to work under the P2P (peer-to-peer) status — a regime originally designed for occasional services between private individuals — will not be renewed. The last ruling expired on Sunday, June 7, according to VRT NWS.

What Was the P2P Loophole?

The P2P status was created for the “sharing economy” — think mowing a neighbor’s lawn or babysitting. Workers earning up to €7,890 per year (2026 limit) across recognized platforms are exempt from self-employed social security contributions and pay an effective tax rate of roughly 10.7%. The system was never intended for full-time commercial delivery work.

Yet more than 85% of bike couriers in Belgium were working under this status, allowing multinational delivery companies to:

• Avoid paying employer social security contributions
• Deny workers sick pay, holiday pay, pension contributions, and unemployment insurance
• Classify regular commercial deliveries as “occasional services between private individuals”

A Long Legal Battle

Belgian courts had repeatedly ruled against the practice. In December 2021, the Brussels Labour Court found that Deliveroo’s use of P2P status for couriers was improper. The Brussels Labour Court of Appeal confirmed in December 2023 that Deliveroo couriers must be reclassified as employees. A similar ruling in June 2025 required Uber to classify its drivers as employees.

Despite these judicial decisions, the tax rulings — separate administrative permissions — continued to allow the practice until now. A parliamentary resolution by Vooruit MP Anja Vanrobaeys, approved in January 2026, explicitly called on the government to address the abuse, as reported by the socialist trade union BTB-ABVV.

Political and Union Reactions

Vanrobaeys welcomed the decision as a long-overdue victory for workers’ rights. “Done with underage bike couriers or people without papers who are underpaid and unprotected on the road delivering meals. Done with multinationals making profits at the expense of bike couriers by using loopholes,” she said, as quoted by BRUZZ.

“Today we make it clear: no one in this country may be exploited, including bike couriers. This is an important step forward for the protection of our bike couriers,” Vanrobaeys added.

Frank Moreels, chair of the socialist transport workers’ union BTB-ABVV, said the decision confirms what the union has been denouncing for years. “Meal delivery is not a favor between friends, but real work. Those who daily deliver meals under time pressure create economic value for large platform companies and are entitled to the same protection as any other employee.”

Brussels MP Ilyas Mouani (Vooruit) also emphasized the significance of the change. “Countless bike couriers ride around the streets of Brussels. People who often do heavy work in difficult conditions. They are exploited very often and have nothing to fall back on. That these unfair working conditions are finally being addressed is truly important.”

Broader Implications

The decision aligns Belgium with the broader European trend toward regulating platform work. The EU Platform Work Directive (2024/2831), which came into force in December 2024, requires member states to reclassify platform workers as employees when certain control criteria are met.

For delivery companies operating in Belgium, the change means significantly higher labor costs. They must now classify couriers as employees or legitimate self-employed workers, paying employer social security contributions and providing statutory benefits.

What Comes Next

While the closure of the tax loophole marks a significant victory, Vanrobaeys made clear the fight is not over. “That the rulings disappear is an important step forward. But I will keep fighting until meal couriers receive full social protection like all other employees.”

Key questions remain about enforcement, including how the government will ensure compliance and whether companies like Uber Eats and Deliveroo will challenge the decision legally. The union has called for inspection services to audit courier status and for control mechanisms to prevent future abuse of the P2P system.

The change affects thousands of couriers across Belgium who were working without basic social protections — a milestone in the country’s ongoing reckoning with the gig economy.