Brussels Couriers Face Uncertain Future as Tax Deal Ends

Thousands of food delivery couriers working for Uber Eats and Deliveroo in Brussels are confronting an uncertain future after a long-standing tax arrangement that allowed them to work under the collaborative economy regime expired on June 7, 2026. The expiration of the so-called “ruling” — a tax agreement that had been in place since 2018 — has reignited a fierce debate over whether couriers should be classified as independent contractors or employees, with profound implications for their labor rights and social protections.

The End of a Controversial Regime

Since 2018, a majority of couriers for Deliveroo and Uber Eats operated under Belgium’s peer-to-peer (P2P) collaborative economy regime, which allowed them to pay minimal taxes of just over 10% and no social security contributions. The system, however, was designed for occasional, peer-to-peer transactions between private individuals — not for organized food delivery by multinational platforms.

As reported by RTBF, Finance Minister Jan Jambon (N-VA) confirmed that the rulings would not be extended. “No new applications have been submitted. The last ruling ended on June 7,” his cabinet stated. The annual earning cap under the P2P regime was set at €7,890 in 2026, including tips, and couriers who exceeded this amount risked retroactive reclassification as independent income.

Platform Strategy Raises Concerns

Unions have observed that Uber Eats appears to be already steering couriers toward independent contractor status. Martin Willems, a representative of the CSC/ACV union who closely follows the file, told RTBF that “Uber Eats is giving almost no more delivery missions to P2P couriers and is favoring those with independent status.” Willems added that “this status must be a choice, not a constraint imposed on you if you want to continue working for a platform.”

The concern is that independent status offers no social protections and may be financially unviable for many couriers. Unlike genuine independent contractors, platform couriers do not set their own prices and operate under algorithmic management — a relationship that labor courts have increasingly recognized as constituting a “lien de subordination” (bond of subordination) characteristic of employment.

Legal Battles Intensify

The timing of the ruling’s expiration is particularly significant. On June 8, 2026 — just one day after the P2P regime ended — the Brussels Labor Court was expected to deliver its judgment in a closely watched case involving three former Uber Eats couriers seeking employee status. The court had postponed its ruling from an earlier date of May 20.

This case follows a landmark December 2023 ruling in which the Brussels Labor Court determined that Deliveroo’s relationship with its couriers should be reclassified as an employment relationship. In the Uber Eats case, the Labor Relations Commission (CRT) issued an opinion in May 2024 calling for the three couriers to be recognized as employees, a position supported by Belgium’s social security agency (ONSS) and the labor auditor.

During a March 2026 hearing, the labor auditor delivered a scathing critique of Uber Eats’ business model, stating that “Uber Eats does everything it can to have all the financial advantages without any of the drawbacks. It would be the death of social security if all employers acted this way,” as reported by RTBF.

A Model That Already Exists

Not all delivery platforms in Belgium oppose the employee model. Takeaway.com, a third major platform operating in the country, already employs its couriers under standard employment contracts (CDD or CDI), demonstrating that the model is viable. Uber Eats, however, argues that it is merely an intermediary — “a marketplace” — and that forcing employee status on couriers would be unaffordable.

Uber has cited internal data suggesting that 69% of couriers indicated they would seek other work if the P2P regime disappeared, arguing that couriers value the flexibility of the current arrangement. Critics counter that this statistic may simply reflect that the work is only financially viable under the favorable tax treatment of the P2P regime, not that couriers prefer independent status.

What Lies Ahead

The convergence of the P2P regime’s expiration and the pending court ruling creates a pivotal moment for the gig economy in Belgium. If the Brussels Labor Court rules in favor of employee status for the three Uber Eats couriers, it could set a binding precedent affecting thousands of workers across the sector.

For now, couriers face an unenviable choice: accept independent contractor status with no social protections and potentially insufficient income, push for employee status that platforms claim is unaffordable, or leave the sector entirely. The outcome will be closely watched not only in Belgium but across Europe, as the EU Platform Work Directive — aimed at improving conditions for 28 million platform workers — continues to make its way through the legislative process.

As the debate unfolds, one thing is clear: the era of the P2P tax ruling has ended, and the future of food delivery work in Brussels hangs in the balance.