Smart ("Société Mutuelle pour Artistes") is a social enterprise created in 1998. Since January 2017, it is a cooperative. Smart offers its members a solution to create their salaried employment as well as a range of shared services in various fields. Smart offers advice, training and tools to accompany the development of the professional activity of self-employed workers. Following its arrival in Belgium in 2015, Deliveroo used Smart as an intermediary to organise couriers' employment status. SMart then negotiated with Deliveroo and Take Eat Easy a joint agreement that standardised pay structures and introduced some worker protection in those platforms. However, in respect to changes in Belgian Law (tax relief for platform workers), Deliveroo terminated its agreement with Smart in October 2017.