Law On Measures Concerning The Strengthening Of The Creation Of Jobs And Purchasing Power (1)

Original Language Title: Loi relative aux mesures concernant le renforcement de la création d'emplois et du pouvoir d'achat (1)

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2015206007&caller=list&article_lang=F&row_id=100&numero=146&pub_date=2015-12-30&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2015-12-30 Numac: 2015206007 FEDERAL CHANCELLERY of the Prime Minister 26 December 2015 PUBLIC SERVICE. -Law on measures concerning strengthening the creation of jobs and purchasing (1) PHILIPPE, King of the Belgians, to all, present and to come, hi.
The House of representatives has adopted and we sanction the following: title 1.
-Available general Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
TITLE 2. -Social provisions Chapter 1.
-Amendments to order royal No. 38 of 27 July 1967 organizing the social status of the self-employed Section 1st. -Reduction of premiums in 2016 s.
2A article 12 of royal decree No. 38 of 27 July 1967 organizing the social status of the self-employed, as last amended by the Act of 22 November 2013, the following changes are made: 1 ° in the § 1, paragraph 1, 1 °, "22.00 BW" shall be replaced by the words "21.50 p.c.";
2 ° in the § 2, paragraph 2, 1 °, "22.00 BW" shall be replaced by the words "21.50 sq.ft.".
S. 3A article 13, § 1, paragraph 2, 1 °, of the arrested, as last amended by the Act of 21 December 2007, "22.00 BW" shall be replaced by the words "21.50 sq.ft.".
S. 4. This section enter into force 1 January 2016.
Section 2. -Reduction in contributions by 2017 s. 5A article 12 of royal decree No. 38 of 27 July 1967 organizing the social status of the self-employed, as last amended by article 2, the following changes are made: 1 ° in the § 1, paragraph 1, 1 °, "21.50 BW" shall be replaced by the words "21.00 p.c.";
2 ° in the § 2, paragraph 2, 1 °, "21.50 BW" shall be replaced by the words "21.00 sq.ft.".
S. 6 A article 13, § 1, paragraph 2, 1 °, of the arrested, as last amended by section 3, "21.50 BW" shall be replaced by the words "21.00 sq.ft.".
S. 7 A of article 13bis, § 2, of the arrested, inserted by the Act of 21 December 2007 and as last amended by the Act of November 22, 2013, "21.50 BW" are each time replaced by the words "21.00 sq.ft.".
S.
8. This section enter into force 1 January 2017.
Section 3. -Reduction in contributions in 2018 s. 9A article 12 of royal decree No. 38 of 27 July 1967 organizing the social status of the self-employed, as last amended by section 5, the following changes are made: 1 ° in the § 1, paragraph 1, 1 °, "21.00 BW" shall be replaced by the words "20.50 p.c.";
2 ° in the § 2, paragraph 2, 1 °, "21.00 BW" shall be replaced by the words "20.50 sq.ft.".
S. 10 A article 13, § 1, paragraph 2, 1 °, of the arrested, as amended by article 6, the words "21.00 sq.ft.". are replaced by the words "20.50 sq.ft.".
S. 11A article 13bis, § 2, of the same arrested, inserted by the Act of 21 December 2007 and as amended by section 7, the words "21.00 sq.ft.". each time replaced by "20.50 sq.ft.".
S. 12. This section enter into force 1 January 2018.
Section 4. -Disposition transitional art. 13 social contributions relating to civilian quarters of coverage under the social status of self-employed persons prior to the respective dates of entry into force of the sections of this chapter, are calculated and collected in accordance with the provisions in force the day before of these respective dates of entry into force.
CHAPTER 2. -Initial commitments s.
14. in article 342 of the programme law (I) of 24 December 2002, amended by the law of 26 December 2013, the word 'five' is replaced by the word "six".
S. 15. in article 343 of the same Act, replaced by the Act of 22 December 2003 and amended by laws of December 26, 2013 and 20 July 2015, a 3/3 paragraph worded as follows is added: "§ 3/3. Is considered to be new employer of a sixth worker, the employer who, for at least four consecutive quarters preceding the quarter of the commitment of a sixth worker, was not submitted to the aforementioned law of June 27, 1969, due to the occupation of more than five workers other than apprentices, domestic workers, workers subject to attend school part-time and casual workers referred to in article 2/1 of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers. ».
S. 16. This chapter enter into force 1 January 2016.
CHAPTER 3. -Competitive Section 1st. -Amendments to the law of 29 June 1981 laying down the General principles of social security for employed persons subsection 1. -Period 2016 - 2017 s. 17 A section 38, § 3A of the Act of 29 June 1981 laying down the General principles of social security for wage-earners, as last amended by the Act of April 25, 2014, the following changes are made: 1 ° 1st paragraph "due contributions" shall be replaced by the words "employer contribution due basis";
2 ° the second subparagraph is replaced by the following: "the rate obtained pursuant to paragraph 1 is increased by 0.40 pct. If the worker falls under the application of the laws on annual vacation, coordinated on June 28, 1971. »;
3 ° paragraph 9 is replaced by the following: "for the purposes of this paragraph, the targeted contribution to § 3, paragraph 1, 9 °, and the contribution for the closure of companies are added to the employer contribution of base. ''
S. 18. this subsection comes into force April 1, 2016.
Sub-section 2.
-Period 2018 - 2020 s. "19. A section 38, § 3A of the aforementioned law of June 29, 1981, such as amended by article 17, the following changes are made: 1 ° in paragraph 2, the words" which does not belong to the category 1 as that defined in article 330 of the programme law (I) of 24 December 2002,"shall be inserted between the words"the worker"and the words" (, falls under the application";
2 ° a paragraph worded as follows is inserted between paragraphs 2 and 3, which becomes paragraph 4: "for category 1 as defined in article 330 of the programme law (I) of 24 December 2002, the wage moderation contribution is equal to the sum of 4.27% of the amount of the remuneration of the worker and 4.27% of the amount of the employer contribution of basic due from 1 January 2018.";
3 ° in paragraph 4 which becomes paragraph 5, the words "paragraph 3" shall be replaced by the words 'paragraph 4';
4 ° 9 paragraph, now paragraph 10 is supplemented as follows: "decrease the rate referred to in paragraph 3 is not applicable to those contributions.".
S.
20. this subsection comes into force January 1, 2018.
Section 2. -Modifications of the programme law (I) of 24 December 2002 subsection 1.
-Period 2016 - 2017 s. 21A article 330, paragraph 1, of the programme law (I) of 24 December 2002, as amended by the Act of 22 December 2003, the definition of "Category 1" is replaced by the following: "category 1: occupations worker subject to all the schemes referred to in article 21, § 1, of the law of 29 June 1981 and which is not covered in another category as well as the occupations as bound by a contract worker from. work with the Théâtre royal de la Monnaie or Palace of fine arts, public interest organizations referred to in category B of article 1 of the Act of 16 March 1954 concerning the control of certain public interest organizations. For this category the assessment referred to in article 38, § 3, paragraph 1, 1 °, is capped at 22.65% from April 1, 2016 and the assessment referred to in article 38, § 3, paragraph 1, 2 °, is capped at 22.65% from April 1, 2016. ».
S. 22. at article 331 of the Act, as amended by the law of December 19, 2014, the following changes are made: 1 ° in paragraph 2, the phrases "from January 1, 2017, F is still increased by an amount of 14,00 EUR for a worker of category 1. From January 1, 2019, F is still plus an amount of EUR 14,00 a worker to category 1."are repealed;
2 ° paragraph 2 is supplemented by the following sentence: "April 1, 2016-December 31, 2017, F rises 438.00 EUR for a worker falling within category 1.";
3 ° paragraphs 8 to 10 are repealed.
S. 23. this subsection comes into force April 1, 2016.
Sub-section 2. -Period 2018 - 2020 s. 24. in article 330, paragraph 1, of the programme law (I) of 24 December 2002, as amended by article 21, category 1 is supplemented by the following sentence: "for this category the assessment referred to in article 38, § 3, paragraph 1, 1 °, is capped at 19,88% from 1 January 2018 and the assessment referred to in article 38, § 3, paragraph 1 , 2 °, is capped at 19,88% from 1 January 2018 '. "
S. 25A article 331 of the Act, as amended by article 22, the following changes are made: 1 ° in the paragraph 1, the sentence "For a quarterly salary above a certain salary threshold S1, a supplement is added to F evolving linearly according to the difference between the quarterly wage and salary cap and the slope is determined by the coefficient d." is repealed;
2 ° paragraph 2 is supplemented by the following sentence: "from January 1, 2018, the F amount 0.00 EUR for a worker of category 1.
».
S. 26. this subsection comes into force January 1, 2018.
Sub-section 3. -Construction art. 27. the King determined by royal decree deliberated in the Council of Ministers,

after consultation with the representative organizations of employers and workers running mainly or among other activities in the construction, the way in which employer contributions are reduced for a total amount of EUR 604,9 million for companies that perform activities in construction.
The authorization conferred to the King in the 1st paragraph shall expire June 30, 2018. Orders made under paragraph 1 shall cease to have effect at the end of the sixth month following their entry into force if they were not confirmed by law before that date and, in any case, December 31, 2018 at the latest.
The orders confirmed by law within the meaning of paragraph (2) may be repealed, amended, supplemented or replaced by a law.
CHAPTER 4. -Financing Section 1st. -Reduction of alternative financing 2016 s. 28. article 66 of the programme law of January 2, 2001, as last amended by the law of August 10, 2015 is supplemented by paragraph 3nonies as follows: "§ 3nonies." For the year 2016, the amounts set according to the specified method to the § 1 and distributed on the scale laid down in § 2, are: 1 ° minus 5.048.666 thousand euros in what concerns the overall management ONSS;
2 ° decreased by 222.991 thousand euros in what concerns the overall financial management in the social status of self-employed persons.
».
Section 2. -Financing of health art. 29. article 24, § 1bis, of the law of 29 June 1981 establishing the principles generals of social security for wage-earners, as amended by the law of August 10, 2015, is supplemented by a paragraph worded as follows: ' for the year 2016, by way of derogation from the preceding paragraphs, the amount is set at 19.925.021 thousand euros.»
S. 30. article 6, § 1bis, of the royal decree of 18 November 1996 introducing a financial global management in the social status of self-employed persons pursuant to chapter I of title VI of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension schemes, as amended by the law of August 10, 2015 , is supplemented by a paragraph worded as follows: ' for the year 2016, by way of derogation from the preceding paragraphs, the amount is fixed at 1.970.290 thousand euros. "
Section 3. -Impact of the sixth reform of the State on alternative financing and special assignments s. 31. at article 66 of the programme law of January 2, 2001, as last amended by the law of August 10, 2015, the following changes are made: 1 ° in the 1st paragraph, paragraphs 6, 7, 10 and 12 are repealed;
2 ° in paragraph 2, 2 °, 7 °, 8 °, 11 ° and 13 ° shall be repealed;
3 ° paragraph 3D is repealed.
S. 32. article 9A, paragraph 2, of the Act of 20 July 2001 to promote the development of services and use of proximity, inserted by the law of 27 December 2006, is repealed.
S.
33. article 211 of the programme law (I) of 24 December 2002, as amended by the Act of 9 July 2004, is repealed.
S. 34. article 38, paragraph 1, of the programme law of July 20, 2006 is repealed.
S. 35. article 63 of the programme law of 27 April 2007, amended by the law of June 17, 2009, is repealed.
S. 36. in article 25 of the law of 5 September 2001 to improve the rate of employment of workers, 1 is repealed.
S. 37. in the table annexed to the law of 24 December 1993 creating budgetary funds and amending the organic law of 27 December 1990 creating budgetary funds, amended by the law of 5 September 2001, in section 23-employment, labour and social dialogue, under the name of the budgetary funds organic 23-9-Fonds of professional experience, the words "-proceeds from the contributions of employers and workers go to the national agency social security whose amount is determined" annually by the budget", are hereby repealed.
S. 38. article 309 of the programme law (I) of 24 December 2002, as amended by the law of 23 December 2005, is hereby repealed.
S. 39. article 310/1 of the programme law (I) of 24 December 2002, inserted by the law of December 29, 2010, is repealed.
Section 4. -Alternative financing of the tax shift in 2016 s. 40. in the programme act of 2 January 2001, article 66, § 15, repealed by the law of August 10, 2015, is restored in the following wording: "§ § 15 15 ' For the year 2016 amount of 1.256.039 thousand euros is taken from check-off furniture and is granted to overall management ONSS, to finance the tax shift.
This amount will be paid in nine equal monthly instalments beginning in April 2016.
For the year 2016 amount of 48.679 thousand euros is taken of check-off furniture and is granted to the overall social status of the self-employed financial management, to finance the tax shift.
This amount will be paid in twelve equal monthly instalments beginning in January 2016. ».
Section 5. -Alternative financing related to the decrease in VAT on electricity s. 41. in article 66, § 1, of the programme law of January 2, 2001, paragraphs 16, 17, 18 and 19 are repealed.
Section 6. -Entry into force art. 42. This chapter enter into force January 1, 2016, with the exception of section 3, which takes effect January 1, 2015.
TITLE 3. -Tax provisions Chapter 1. -Taxes on income Section 1. -Tax speculation s.
43. in article 44, § 2, of the 1992 income tax Code, the words "in article 90, 8 °." are replaced by the words "in article 90, paragraph 1, 8 °.".
S. 44. in article 46 of the same Code, as last amended by the Act of May 12, 2014, the following changes are made: 1 ° in the paragraph 1, paragraph 5, the words "in article 90, 8 °", are replaced by the words "in article 90, paragraph 1, 8 °.";
2 ° in paragraph 2, paragraph 1, the words "of article 90, 8 °", are replaced by the words "of article 90, paragraph 1, 8 °.".
S. 45. in article 54, paragraph 1, of the same Code, as last amended by the law of December 15, 2004, "Interests, allowances referred to in article 90, 11 °" shall be replaced by the words "the interests, allowances referred to in article 90, paragraph 1, 11 °.".
S. "46. in article 87, paragraph 1, of the same Code, as last amended by the law of May 8, 2014, the words"and 90, 6 ° and 9 °,"are replaced by the words" and 90, paragraph 1, 6 °, 9 ° and 13 °, "and the words"of article 90, 1 °", are replaced by the words" of article 90, paragraph 1, 1 °. "."
S.
"47. in article 88, paragraph 2, of the same Code, as last amended by the law of May 8, 2014, the words"and 90, 6 ° and 9 °,"are replaced by the words" and 90, paragraph 1, 6 °, 9 ° and 13 °, "and the words"of article 90, 1 °", are replaced by the words" of article 90, paragraph 1, 1 °. "."
S. 48. in article 90 of the 1992 income tax Code, replaced by the law of December 11, 2008 and as last amended by the Act of December 13, 2012, the following changes are made: 1 ° article is supplemented by a 13 °, as follows: "13 ° the capital gains on shares traded, options traded. warrants listed in stock exchange or other financial instruments traded by way of derogation from paragraph 1, 9 °, are carried out, apart from the exercise of a professional activity, on the occasion of the transfer for consideration of shares or shares traded, options traded whose underlying asset consists exclusively of one or several shares traded defined (, warrants traded whose underlying asset is composed exclusively of one or more shares or shares listed in determined scholarship, or other financial instruments traded whose underlying asset is composed exclusively of one or more shares or shares traded defined and acquired as expensive less than six months prior to their transfer, being understood that: a) for the purposes of this provision , means "shares or shares, options, warrants or other financial instruments traded": shares, options, warrants or other financial instruments which are admitted to trading on a Belgian regulated market or overseas in the meaning of article 2, paragraph 1, 3 °, or admitted to trading on a multilateral trading system within the meaning of article 2, paragraph 1 4 °, of the Act of 2 August 2002 on the supervision of the financial sector and financial services, insofar as this system operates based on a minimum daily trading and a central order book, or on a trading platform established in a third country which fulfils a similar function;
(b) for the purposes of this provision, means "shares or" traded: shares listed on stock exchange companies and other securities traded equivalent to shares traded companies as well as the certificates of shares or shares, quoted on the stock exchange, except shares or shares of undertakings for collective investment as referred by the law of August 3, 2012, relating to collective investment undertakings that meet at the conditions of Directive 2009/65/EC and to the investment in debt claims, by the law of April 19, 2014 on organizations of hedge funds and their managers or similar provisions of foreign law, and shares or shares in regulated real estate companies;
(c) for the purposes of this provision, means

by 'option' traded: a standardized bilateral contract listed by which one of the two Contracting Parties acquires through payment of a premium, the right to buy (call option) or sell (put option) one or more shares or shares traded previously determined and specific at a pre-determined price (strike price) during or at the expiration of the time limit;
(d) for the purposes of this provision, means "warrant" listed: a title listed by which an issuer issues a right of subscription for a price determined on new shares or shares traded issued by the same issuer;
e) are also covered, the capital gains realised on other financial instruments traded by means of which the investor, using or not the leverage effect, invests in the evolution of the value of an underlying asset, provided that it is established that the underlying asset is composed exclusively of one or several shares traded determined;
((f) are also covered, capital gains when selling within the meaning of article 2, paragraph 1, b) of the Regulation (EU) No. 236/2012 of the European Parliament and of the Council of 14 March 2012 on the short sale and some aspects of swaps on credit risk on shares or units, options, warrants or other financial instruments traded;
(g) are also covered, capital gains realised when stocks or shares, options, warrants or other sides financial instruments traded above were acquired by way of a donation between sharp and which are disposed of within six months from the date of acquisition for value;
3 ° it is complemented by two paragraphs worded as follows: "for the calculation of the period of detention of less than six months from the date of acquisition under paragraph 1, 13 °, it considers that action or share, option, warrant or another financial instrument listed in ceded respectively is the last action or hand, last option, last warrant or last other side acquired traded financial instrument." In the case of a short sale, the period of detention is counted between the date of the last sale and the date of purchase of the shares, options, warrants or other financial instruments traded.
All transactions which fall under the application of paragraph 1, 13 °, do not fall under the application of the provisions of paragraph 1, 1 °. ».
S. 49. in article 91 of the Code, replaced by the royal decree of 20 December 1996, the words "in article 90, 10 °", are replaced by the words "in article 90, 10 °", and the words "of article 90, 8 °." are replaced by the words "of article 90, paragraph 1, 8 °.".
S. 50. in article 93 of the Code, as last amended by the Act of March 17, 2013, "Notwithstanding article 90, 8 °," shall be replaced by the words "Notwithstanding article 90, paragraph 1, 8 °".
S. 51. in article 93bis, of the same Code, as last amended by the law of May 8, 2014, "by way of derogation from article 90, 10 °,' shall be replaced by the words" Notwithstanding article 90, paragraph 1, 10 ° ".
S. 52. in article 94 of the same Code, replaced by the law of December 11, 2008, the words "in article 90, 9 °", are replaced by the words "in article 90, paragraph 1, 9 °".
S. 53. in article 95, paragraph 1, of the same Code, replaced by the law of December 11, 2008, the words "Notwithstanding article 90, 9 °", are replaced by the words "Notwithstanding article 90, paragraph 1, 9 ° and 13 °".
S. 54. in article 96 of the Code, replaced by the law of December 11, 2008, the following changes are made: 1 ° in the paragraph 1, the words "articles 90, 9 °, 94 and 95 ' shall be replaced by the words 'articles 90, paragraph 1, 9 ° and 13 °, 94 and 95'.
2 ° in paragraph 2, the words "of article 90, 9 °", are replaced by the words "of article 90, paragraph 1, 9 ° and 13 °".
S. 55. in title II, chapter II, section V, it is inserted an article 96/1, as follows: «art.» 96/1. Notwithstanding article 90, paragraph 1, 13 °, are not taxable: 1 ° capital gains on shares or shares, options or warrants traded by someone who acquired the shares or shares, options and warrants traded concerned in the context of his professional activity and the acquisition of which gave place, where appropriate, consideration of taxable professional income pursuant to the provisions of this Code, to legal provisions of domestic laws or similar provisions of foreign law;
2 ° the capital gains realised on the occasion of the transfer for consideration of shares, options, warrants or other financial instruments traded, which takes place exclusively at the initiative of the issuer and for which the taxpayer has no possibility to choose. ».
S.
56. in article 97, § 1, of the same Code, replaced by the Act of April 25, 2007, the words "in article 90, 1 °", are replaced by the words "in article 90, paragraph 1, 1 °,".
S. 57. in article 98 of the same Code, as last amended by the law of December 20, 2012, the following changes are made: 1 ° in the paragraph 1, the words "in article 90 (2)" shall be replaced by the words "in article 90, paragraph 1, 2 °,".
2 ° in paragraph 2, the words "Income referred to in article 90, 5 ° to 7 ° and 11 °" are replaced by the words "The earnings referred to article 90, paragraph 1, 5 ° to 7 ° and 11 °".
S.
58. in article 99 of the Code, "in article 90, 3 ° and 4 °,' shall be replaced by the words" article 90, paragraph 1, 3 ° and 4 °".
S. 59. in article 100, paragraph 1, of the same Code, as last amended by the Act of December 13, 2012, the words "in article 90, 5 °', are replaced by the words" in article 90, paragraph 1, 5 °, ".
S.
60. in article 101 of the Code, as last amended by the Act of April 14, 2011, the following changes are made: 1 ° in the introductory sentence of paragraph 1, the words "in article 90, 8 °", are replaced by the words "in article 90, paragraph 1, 8 °";
2 ° in the introductory sentence of paragraph 1, 2 °, the words "in article 90, 8 °", are replaced by the words "in article 90, paragraph 1, 8 °";
3 ° in paragraph 2, the words "in article 90, 10 °", are replaced by the words "in article 90, paragraph 1, 10 °";
4 ° in paragraph 2 (2), the words "of article 90, 10 °", are each time be replaced by the words "of article 90, paragraph 1, 10 °".
S.
61 section 102 of the same Code, as amended by the law of 10 August 2001 and December 22, 2009, the following changes are made: 1 ° "in article 90, 9 °", shall be replaced by the words "in article 90, paragraph 1, 9 °";
2 ° article is supplemented by three paragraphs, worded as follows: ' capital gains referred to in article 90, paragraph 1, 13 °, is defined as the difference between: 1 ° the price received, in cash, securities or in any other form, in consideration for shares, options, warrants or other financial instruments traded sold for remuneration, reduced, where appropriate, the amount of tax on securities that the taxpayer has supported on the transaction and ". , 2 ° the price paid in cash, securities or any other form in which the taxpayer, or a predecessor on the occasion of a donation donate manual or donations or successive manual donations, acquired, for remuneration, such shares, options or such warrants or other financial instruments quoted on the stock exchange, increased, where applicable, of tax on stock exchange transactions which it has been proven that it was supported on the occasion of this acquisition transaction for remuneration.
For the purposes of the preceding paragraph, in the case of successive acquisitions of shares or shares, options, warrants or other financial instruments traded, identified by the same ISIN code, in the six months preceding a same particular transaction, capital gains referred to in article 90, paragraph 1, 13 °, means the total net amount of the results determined in accordance with the preceding paragraph for each of the shares or options, warrants or other financial instruments, counted as earned according to the order of allocation provided for in article 90, paragraph 3. The total net amount cannot be less than zero.
If the price of purchase referred to in paragraph 2, 2 °, is not determined on the basis of evidence, the chargeable gain is the price determined under paragraph 2, 1 °.
».
S. 62. in article 103 of the same Code, as last amended by the royal decree of 20 December 1996, the following changes are made: 1 ° in paragraph 1, the words "in article 90, 1 °", are replaced by the words "in article 90, paragraph 1, 1 °,";
2 ° in paragraph 2, the words "in article 90, 8 °." are replaced by the words "in article 90, paragraph 1, 8 °.";
3 ° in operative paragraph 3, the words "in article 90, 10 °." are replaced by the words "in article 90, paragraph 1, 10 °.".
S.
63. in article 127, 2 °, of the same Code, as amended by the law of December 22, 2009, "in article 90, 1 ° to 4 ° and 12 °' shall be replaced by the words" article 90, paragraph 1, 1 ° to 4 ° and 12 °,".
S. 64. in article 143, 6 °, of the same Code, inserted by the law of August 10, 2001, the words "in article 90, 3 °", are replaced by the words "in article 90, paragraph 1, 3 ° '.
S. 65. in article 14533, § 1, paragraph 4, of the same Code, inserted by the law of December 13, 2012 and amended by the law of May 8, 2014, "article 171" shall be replaced by the words "articles 171 and 171/1".
S. 66. in article 170, paragraph

1, of the Code, the words "in article 90, 3 °", are replaced by the words "in article 90, paragraph 1, 3 °,".
S. 67A article 171 of the Code, as last amended by the law of August 10, 2015, the following changes are made: 1 ° in the introductory sentence, the words "in articles 17, § 1, 1 to 3 ° and 90 °, 6 ° and 9 °" are replaced by the words "in articles 17, § 1, 1 ° to 3 ° and 90, paragraph 1, 6 ° and 9 °" "and the words"of article 90, 1 °", are replaced by the words" of article 90, paragraph 1, 1 °, ";
2 ° to 1 °, a, the words "article 90 1 °, 9 °, first indent, and 12. ' shall be replaced by the words"article 90, paragraph 1, 1 °, 9 °, first indent, 12 ° and 13 °";
3 ° to 1 °, b, the words "article 90, 8 °, 'shall be replaced by the words"article 90, paragraph 1, 8 °";
4 ° to 3 °, the words "article 90, 5 ° to 7 °"; are replaced by the words "article 90, paragraph 1, 5 ° to 7 °;";
5 ° to 3 ° ter, the words "in article 90, 11 °", are replaced by the words "in article 90, paragraph 1, 11 °," and the words "in article 90, 6 °", are replaced by the words "in article 90, paragraph 1, 6 °,";
6 ° to 4 ° c, the words "article 90 (2)" shall be replaced by the words "article 90, paragraph 1, 2 °,";
7 ° to 4 °, (d), the words "article 90, 8 °", shall be replaced by the words "article 90, paragraph 1, 8 °";
8 ° to 4 °, e, the words "article 90, 9 °, second indent, and 10 °;" shall be replaced by the words "article 90, paragraph 1, 9 °, second indent, and 10 °;";
9 ° to 6 °, third indent, the words "article 90, 4 °", are replaced by the words "article 90, paragraph 1, 4 °,".
S. 68. in the title, chapter III, section II, subsection II, of the same Code, it is inserted an article 171/1 as follows: «art.» 171/1 by way of derogation to articles 130 to 145 and 146 to 156, miscellaneous income referred to in article 90, paragraph 1, 13 °, are taxed separately at a rate of 33 sq. ft.».
S. 69. in article 172 of the Penal Code, amended by the acts of 28 December 1992 and 8 may 2014, the following changes are made: 1 ° in paragraph 1, the words "referred to in article 171," shall be replaced by the words "referred to in articles 171 and 171/1,";
2 ° in paragraph 2, the words "in article 90, 8 °", are replaced by the words "in article 90, paragraph 1, 8 °".
S. 70. in article 178/1, § 1, paragraph 1, of the same Code, inserted by the law of August 10, 2015, the words "and 90, 6 ° and 9 °," are replaced by the words "and 90, paragraph 1, 6 °, 9 ° and 13 °," and the words "of article 90, 1 °", are replaced by the words "of article 90, paragraph 1, 1 °,".
S. 71. in section 221, paragraph 1, 2 °, of the same Code, as last amended by the law of August 10, 2015, the words "in article 90, 5 ° to 7 ° and 11 °." are replaced by the words "in article 90, paragraph 1, 5 ° to 7 ° and 11 °.".
S. 72. in article 222 of the Code, as last amended by the Act of December 19, 2014, the following changes are made: 1 ° to 4 °, the words "in article 90, 8 °"; are replaced by the words "in article 90, paragraph 1, 8 °;";
2 ° to 5 °, the words "in article 90, 9 °"; are replaced by the words "in article 90, paragraph 1, 9 °";
3 ° to 6 °, the words "in article 90, 10 °"; are replaced by the words "in article 90, paragraph 1, 10 °;".
S. 73A article 228, § 2, 9 °, as amended by the Act of April 25, 2007, the following changes are made: 1 ° in the introductory sentence, the words "in article 90, 1 ° to 12 °", are replaced by the words "in article 90, paragraph 1, 1 ° to 13 °";
2 ° it is inserted an l), read as follows;
«(l) of capital gains referred to in article 90, paragraph 1, 13 °.»
S. 74A article 261 of the Penal Code, as last amended by the royal decree of March 3, 2011, the following changes are made: 1 ° in the paragraph 1, 1 °, the words "in article 90, 6 ° or 11 °", shall be replaced by the words "in article 90, paragraph 1, 6 ° or 11 °", and the words "in article 90, 6 ° and 11 °;"
are replaced by the words "in article 90, paragraph 1, 6 ° and 11 °;";
2 ° in the introductory sentence of paragraph 1, 2 ° and in the paragraph 1, 2 °, (c), the words "in article 90, 6 ° and 11 °;" every time are replaced by the words "in article 90, paragraph 1, 6 ° and 11 °;";
3 ° in the paragraph 1, there shall be inserted a 2 ° ter, as follows: '2 ter ° notwithstanding 1 ° and 2 °, through intermediaries established in Belgium involved in any capacity whatsoever in the operations referred to in article 90, paragraph 1, 13 °;';
4 ° in paragraph 3, the words "in article 90, 11 °", are replaced by the words "in article 90, paragraph 1, 11 °".
S. 75. in article 262 of the Code, as last amended by the Act of July 28, 2007, the following changes are made: 1 ° in the introductory sentence of the 1 ° "in article 90, 6 ° and 11 °." shall be replaced by the words "in article 90, paragraph 1, 6 ° and 11 °.";
2 ° in 3 °, the words "in article 90, 5 °." are replaced by the words "in article 90, paragraph 1, 5 °.";
3 ° in the introductory sentence of 4 °, the words "in article 90, 11 °." are replaced by the words "in article 90, paragraph 1, 11 °.";
4 ° in the introductory sentence of 6 °, the words "article 90, 6 ° and 11 °." shall be replaced by the words "in article 90, paragraph 1, 6 ° and 11 °.".
S.
76. in article 263, paragraph 1, of the same Code, as last amended by the law of 15 December 2004, the words "in article 90, 11 °." are replaced by the words "in article 90, paragraph 1, 11 °.".
S. 77. in article 265, paragraph 2, 1 ° and 2 °, of the same Code, replaced by the Act of April 25, 2006, the words "in article 90, 11 °." are each time replaced by the words "in article 90, paragraph 1, 11 °.".
S. 78. article 267 of the same Code, as amended by the Act of July 28, 2011, is supplemented by a paragraph, as follows: "is also considered in licensing, acquisition of income referred to in article 90, paragraph 1, 13 °, resulting either from the sale of shares or shares, options, warrants or other financial instruments traded, or the acquisition of shares or units. , options, warrants or other financial instruments traded in the case of short sale. ».
S.
79. in article 269, § 1, of the same Code, replaced by the law of 27 December 2012 and amended by the laws of the 28 June 2013, December 21, 2013, December 26, 2013, December 19, 2014, 10 August 2015 and 18 December 2015, the following changes are made: 1 ° to 1 °, the words "in article 90, 5 ° to 7 °"; are replaced by the words "in article 90 1st paragraph, 5 ° to 7 °; ";
2 ° to 6 °, the words "in article 90, 11 °", are replaced by the words "in article 90, paragraph 1, 11 °," and the words "in article 90, 6 °", are replaced by the words "in article 90, paragraph 1, 6 °,";
3 ° paragraph is supplemented by a 9 °, as follows: «9 ° to 33 per cent, miscellaneous income referred to in article 90, paragraph 1, 13 °.»
S. 80. in article 271 of the Code, as last amended by the law of December 22, 2008, the words "in article 90, 1 ° to 4 ° and 12 °." are replaced by the words "article 90, paragraph 1, 1 ° to 4 ° and 12 °.".
S. 81. in article 284, 1 °, of the same Code, as last amended by the Act of 6 July 1994, the words "in article 90, 5 ° to 7 °." are replaced by the words "in article 90, paragraph 1, 5 ° to 7 °."
S. 82. in article 285, paragraph 1, of the same Code, replaced by the law of 6 July 1994, the words "in article 90, 5 ° to 7 °." are replaced by the words "in article 90, paragraph 1, 5 ° to 7 °."
S.
83A article 313, paragraph 1, of the same Code, as last amended by the law of August 10, 2015, the words "referred to in article 90, 6 ° and 11 °, for which" shall be replaced by the words "referred to in article 90, paragraph 1, 6 °, 9 °, 11 ° and 13 °, for which".
S. 84. article 466, paragraph 2, of the same Code, inserted by the law of April 14, 2011 and replaced by the law of December 13, 2012, is supplemented by the words ", and various income referred to in article 90, paragraph 1, 13 °".
S. 85. articles 43 to 84 shall apply to realized capital gains on shares or shares, options, warrants or other financial instruments traded acquired against payment from 1 January 2016 or in the case of sale short, sold from January 1, 2016.
Section 2. -Deduction for investment - percentage of base art.
86. in article 69, § 1, of the 1992 income tax Code, replaced by the law of 28 July 1992, amended by the Act of 20 December 1995, renumbered by Act of 4 May 1999 and amended by the law of 8 April 2003, December 27, 2004, December 7, 2006, April 25, 2007, may 6, 2009, 22 December 2009 , December 23, 2009 and August 10, 2015, the following changes are made: 1 ° in 1 paragraph (1) is replaced by the following: "1 ° the percentage of deduction base is set to 8 sq. ft. ';
2 ° in the paragraph 1, 2 °, the introductory phrase is replaced by the following: "2 ° in derogation from the 1 °, in the cases listed below, the percentage of deduction base is equal to the increase, expressed in percent, of the average of the indices of prices for consumption of the Kingdom of the penultimate year preceding that in which the vintage means the tax year to which is attached the taxable period during which the investment is made compared to the average of the previous year's consumption price indices, rounded to the unit more or less depending on whether the fraction reaches or 50 per cent, and increased by 1.5 points, while the resulting percentage cannot be less than 3.5 sq. ft.
or greater than 10.5 sq. ft. "This base percentage is increased by 10 points in relation to: ';
3 ° in the paragraph 1, 2 °, the e) is repealed;
4 ° in the paragraph 1, 3 °, "the base percentage" shall be replaced by the words "the base percentage referred to the 2 °".
S.

87 article 69 of the same Code, paragraph 2, inserted by the law of May 4, 1999, is repealed.
S.
88. in article 185quater of the Code inserted by the Act of June 16, 2008 and amended by the law of December 22, 2009, the words "to companies resident referred to in article 201, paragraph 1, 1 °, and" are repealed.
S. 89. in article 201 of the Code replaced by Act of 28 July 1992 and amended by the laws of the May 4, 1999, July 20, 2000, 13 July 2001, April 8, 2003, December 27, 2004, 22 June 2005, 23 December 2005, December 27, 2006, December 22, 2009, December 26, 2013, 19 December 2014 and August 10, 2015, the following changes are made (: a) the current text form, paragraph 1;
(b) in paragraph 1, paragraph 1 and paragraph 2 are replaced by the following: "§ 1.» In the cases referred to in article 69, § 1, paragraph 1, 1 °, the base of the investment allowance percentage is set at: 1 ° for fixed assets acquired or formed by a society that, based on article 15, §§ 1 to 6, of the Code of corporations, is considered as small company for the tax year related to the taxable period during which it has made these investments , 8 per cent of the value of investment or returns new capital assets tangible or intangible provided that these assets are directly linked to existing or planned economic activity which is actually exercised by the company;
2 ° for fixed assets acquired or formed by a company not included in the 1 °, 0 BW.';
(c) in paragraphs 5 and 6 of subsection 1, which become paragraphs 4 and 5, the words "in article 2" are replaced by the words "in 1st paragraph";
(d) paragraphs 7 to 9 of paragraph 1 which had become paragraphs 6 to 8, are repealed;
(e) in article 11, paragraph 1, which becomes paragraph 7, the words "resident referred to in paragraph 1, 1 °, and" are repealed;
(f) in article 12, paragraph 1, which becomes paragraph 8, the words "paragraph 1" are replaced by the words "paragraph 3";
(g) in article 13, paragraph 1, which becomes paragraph 9, the words "in articles 69, § 1, paragraph 1, 2 °, has and b and 70, paragraph 2," are replaced by the words "in articles 69, § 1, paragraph 1, 2 °, has and b and 70, paragraph 1, 1 °,";
(h) article is supplemented by a paragraph 2, to read as follows: ' ' § § 2 2 By way of derogation to the § 1, paragraph 1, the investment allowance is equal to 3 p.c., when it comes to tangible capital assets exclusively aimed at ensuring the process of production of reusable containers containing beverages and industrial products, as referred to in Book III "Eco-taxes" of the ordinary law of 16 July 1993 aimed at completing the Federal State structure.
This percentage also applies to tangible capital assets exclusively designed to ensure recovery in points of sale, temporary storage, routing to bottling or line to a central distribution to a yard and a cleaning and sorting and cleaning to transfer referred to in paragraph 1 of the reusable containers to bottling facilities respective.
The King determines the modalities of application of the investment allowance referred to in paragraphs 1 and 2, the obligations which taxpayers must satisfy to qualify, as well as criteria which assets must meet to give right to the deduction and it specifies that there is to be understood by production process.
».
S. 90. articles 86 to 89 shall apply to investment acquired or formed from 1 January 2016.
Section 3. -Withholding furniture art. 91. in article 171 of the 1992 income tax Code, as last amended by section 31 of this Act, the following amendments are made: 1 ° in 3 °, the words "at the rate of 25 p.c.," are replaced by the words "at the rate of 27 p.c.," and the words "3 ° c to 3 ° f" are replaced by the words "3 ° d to 3 ° f"; ""
2 ° 3 ° c is repealed;
3 ° in the 3 ° f, the words "15 p.c." are replaced by the words "17 sq. ft.".
S. 92. in article 269, § 1, of the same Code, as last amended by section 35 of this Act, the following amendments are made: 1 ° in 1 °, "at 25 p.c. for revenues" shall be replaced by the words "to 27 p.c. for income";
2 ° in 1 °, the words 'referred to in the 2 ° to 4 °, 7 ° and 8 °' shall be replaced by the words "2 °, 4 °, 8 ° and 9 °";
3 3 ° ° is repealed;
4 ° 7 ° is repealed;
5 ° in 8 °, the words "15 per cent" shall be replaced by the words "17 sq. ft.".
S.
93. in article 537, paragraphs 7 and 8, of the same Code, inserted by the Act of June 26, 2013, "15 p.c." shall respectively be replaced by the words "17 sq. ft.".
S. 94. articles 91 to 93 apply to income paid or allocated from 1 January 2016.
Section 4. -Products of high technology arts. 95. article 70 of the 1992 income tax Code, amended by the Act of 16 April 1997, is replaced as follows: «art.» 70. the taxpayers can choose to spread out the deduction for investment over the period of amortization of capital assets acquired or formed, where the investment allowance to be allocated over the period of amortization of capital assets relates to: 1 ° the assets that tend to promote research and development of new products and advanced technologies not having any effects on the environment or to minimize the negative effects on the environment;
2 ° of the capital in means of production of high technology products provided that products whose production is new and that these products incorporate, directly or indirectly, the high expenditures in research and development at the time of their first in series production.
The deduction is in these cases uniformly fixed at the base percentage referred to in article 69, § 1, paragraph 1, 2 °, plus 17 points and calculated depreciation allowed for each taxable period contained in the depreciation period.
With respect to other assets, taxpayers who are less than 20 workers on the first day of the taxable period during which these assets are acquired or formed, may choose to spread the investment allowance on the depreciation period of these other fixed assets acquired or formed.
The deduction is in this case uniformly fixed at the base percentage referred to in article 69, § 1, paragraph 1, 2 °, plus 7 points and calculated depreciation allowed for each taxable period contained in the amortization period. "."
S. 96. article 77 of the same Code, as amended by the laws of the December 20, 1995, may 4, 1999, April 25, 2007 and August 10, 2015, is complemented by two paragraphs worded as follows: «the King determines, by Decree deliberated in the Council of Ministers:-the nature of fixed assets which are taken into account for the deduction increased in accordance with article 70, paragraph 1. , 2°;
-the criteria with which capital referred to in the first indent and high-tech products resulting therefrom must meet to give right to the increased deduction.
The King will capture the House of representatives immediately if it is assembled, otherwise the outset of its next session, a draft Act, confirmation of orders made pursuant to the preceding subparagraph, first indent.
Such orders shall be regarded as having had any effect if they have not been confirmed by Act no later than one year after the date of their entry into force. The confirmation has effect from that date. ».
S. 97. article 2755 of the same Code, inserted by the law of 23 December 2005 and amended by the laws of the March 27, 2009, 7 November 2011, December 26, 2013, 15 may 2014 and by the programme law of December 19, 2014, is supplemented by a paragraph 4 as follows: "§ § 4 4» Exemption from payment of the withholding tax referred to the § 1, paragraph 1, shall be increased by 2.2 points to companies that produce high-tech products, referred to in article 70, in the terms referred to the § 1.
This withholding tax exemption is granted to workers where they are actually engaged in the production of the products referred to in the preceding paragraph.
For workers who are also engaged in the production of products other than those referred to in paragraph 1, the increase is limited in proportion to the actual occupation of the production of the products referred to in paragraph 1. ».
S. 98. in article 528 of the Code inserted by the law of 22 June 2005, the words "article 201, paragraph 5," are replaced by the words "article 201, § 1, paragraph 8," and the words "in article 70, paragraph 1," shall be replaced by the words "in article 70, paragraph 3,".
S. 99. in section 530, §§ 1 and 2, of the same Code, inserted by the law of 23 December 2005, the words "article 70, paragraph 2," every time are replaced by the words "article 70, paragraph 1, 1 °,".
S.
100. articles 95, 96, 98 and 99 are applicable to investment acquired or formed from 1 January 2016 on condition that it comes out of a decision taken by the European Commission that the provisions of this section are not incompatible state aid referred to in article 107 of the Treaty on the functioning of the Union European.
The realization of this condition is the subject of a notice published in the Belgian Official Gazette by the Minister of finance.
S.
101. article 97 shall enter into force 1 January 2016 on condition that it comes out of a

decision taken by the European Commission that the provision referred to in this article is not incompatible state aid referred to in article 107 of the Treaty on the functioning of the European Union.
The realization of this condition is the subject of a notice published in the Belgian Official Gazette by the Minister of finance.
Section 5. -Amendments to the system of taxation applicable to article legal constructions 102. in article 2, § 1, of the 1992 income tax Code, as last amended by the programme act of August 10, 2015, the following changes are made: has) at 13 ° / 1 the e) is repealed;
(b) 13 ° / 1 is completed with two paragraphs, worded as follows: '1 paragraph applies in relation to institutions, entities and companies referred to in this paragraph, whose rights are owned by a person, or several related people between them, if considered separately by compartment.
For the purposes of paragraph 2, persons are related to other persons when:-one or more natural or legal persons exercising control over another legal person, as referred to in article 5 of the Code of corporations, or;
-These people are relatives or allies up to the fourth degree, or;
-These people are married to each other, live together legally, or have established their domicile or their seat of fortune at the same address; »;
(c) to 14 °, third indent, the words "(visée àle 13°, a)" are repealed.
S. 103. the article 5/1, § 3, of the Code, inserted by the programme act of August 10, 2015, is replaced by the following: "§ 3. Paragraphs 1 and 2 are not applicable for the year for which the founder or third party beneficiary: a) establishes that legal construction referred to in article 2 § 1, 13 °, b), is subject to an income tax amounting to at least 15 per cent of this legal construction taxable income determined in accordance with the rules applicable to determine the Belgian income tax on corresponding , or;
b) establishes in the annual income tax declaration and demonstrates on simple request that legal construction is an entity which is established in a targeted State in the § 1, paragraph 2, and that:-this entity operates an effective economic activity in the exercise of a professional activity in the place where this entity is established and, where appropriate , in the place where it has a permanent establishment, and that;
-the premises, staff and equipment which that entity has in the place where it is established and, where appropriate, in the place where it has a permanent establishment, is in proportion with the aforementioned economic activity that this entity carries. ».
S. 104. in article 18 of the Code, as last amended by the programme act of August 10, 2015, the following changes are made: has) 2 ° ter is replaced by the following: "2 ° ter are defined as dividends per articles 186, 187 and 209 in the event total or partial credit memo of a resident company or foreign or acquisition of shares by a company;
»;
(b) 3 ° is restored in the following wording: "(3 ° amounts, other than those referred to in 1 °, 2 °, 2 ° bis and 2 ter, assigned or put in payment by a legal construction referred to in article 2 § 1, 13 °, b), following its dissolution or the total or partial transfer which has not been concluded commutative manner of its assets for the part that exceeds the amount of the assets brought;
S. 105. in article 21, 12 ° of the Code inserted by the programme act of August 10, 2015, the words "other than those referred to in article 18 (2) ter, b)", are hereby repealed.
S.
106. article 220/1, § 3, of the Code, inserted by the programme act of August 10, 2015, is replaced by the following: "§ 3. Paragraphs 1 and 2 shall not apply in the cases referred to in article 5/1, § 3. ».
S. 107. in article 269, § 2, paragraph 1, of the same Code, inserted by the Act of June 28, 2013, the words "dividends referred to in article 18, paragraph 1, 2 ° ter" are replaced by the words "of the dividend referred to in article 18, paragraph 1, 2 ° ter and 3 °".
S. 108. in article 307, § 1, of the same Code, as last amended by the programme act of August 10, 2015, there shall be inserted a paragraph between paragraph 9 and paragraph 10, as follows: "where the existence of a legal construction is mentioned in the tax return to the tax of natural persons or legal persons by the founder or the third-party beneficiary tax". the full name, legal form, address and if necessary the identification of legal construction is mentioned. Dans_le_cas_ou legal construction referred to in article 2 § 1, 13 °, has), is concerned, whose existence is mentioned by the founder of the legal construction, are also mentioned the name and address of the administrator of this legal construction. ».
S.
109. the provisions of this section come into force from the 2016 tax year.
CHAPTER 2. -The value added tax on Section 1. -Cosmetic surgery interventions arts.
110. Article 44 of the Code of value added tax, replaced by the law of 28 December 1992 and last amended by the Act of May 12, 2014, the following changes are made: has) paragraph 1 is replaced by the following: "§ 1.»
Are exempt from the tax, the supply of services carried out in the exercise of their usual activity by the following persons: 1 ° the doctors, dentists and physiotherapists.
The exemption referred to in 1 °, does not supply for services performed by doctors with the object of interventions and treatments in aesthetic vocation: a) when these interventions and treatments are not included in the nomenclature of health benefits for compulsory insurance against disease and disability;
(b) when these interventions and treatments that included in the nomenclature of health mandatory insurance against sickness and invalidity benefits, do not meet the conditions to give right to a refund in accordance with the regulations for insurance compulsory health care and allowances;
2 ° midwives, nurses and orderlies.
3 ° the practitioners of a paramedical profession recognized and regulated, concerning their paramedical nature benefits that are included in the nomenclature of health benefits for compulsory insurance against disease and disability. »;
(b) in paragraph 2, 1 is replaced by the following: "1 ° a) hospitalization and medical care as well as the provision of services and the supply of goods closely linked thereto made in the exercise of their usual activity by institutions hospital and psychiatric clinics and clinics. ''
Are excluded from the exemption referred to in the a), hospitalization and medical care and the provision of services and supplies of biensqui them are closely related concerning interventions and treatments referred to in paragraph 1, 1 °, paragraph 2;
b) transport of sick and wounded by means of transport specially equipped for these purposes; ».
S. 111. article 110 comes into force January 1, 2016.
Section 2. -Confirmation of a royal decree made pursuant to section 37, § 1, Art. value-added tax code 112. the royal decree of December 14, 2015 amending royal decree No. 20 of 20 July 1970 fixing the rates of the tax on the value added and determining the distribution of goods and services based on these rates, is confirmed with effect from 1 January 2016.
CHAPTER 3. -Excise duty Section 1st. -Amendments of the law of December 21, 2009 on the arrangements for excise duty and non-alcoholic beverages the coffee art.
113. in article 13 of the Act of December 21, 2009 the arrangements for excise duty of non-alcoholic beverages and coffee, as amended by the programme act of December 19, 2014, paragraph 1 is replaced by the following: "§ 1.» When they are entered for consumption in the country, non-alcoholic beverages are subject to an excise duty fixed as follows: has) the products referred to in article 7, a): 0 euro per hectolitre;
(b) the products referred to in article 7 (b)): 6,8133 EUR per hectolitre;
c) products referred to in article 7, c): 3,7519 EUR per hectolitre;
(d) the products referred to in article 7 d): 3,7519 EUR per hectolitre;
e) the products referred to in article 7, e): 3,7519 EUR per hectolitre;
(f) the products referred to in article 7, f): 3,7519 EUR per hectolitre;
(g) the products referred to in article 7, g): 0 euro per hectolitre;
(h) the substances referred to in article 7, h):-liquid form: 40,8803 euros per hectolitre;
-presented in the form of powder, granules or other solid form: 68,1339 EUR per 100 kg net. ».
S. 114. in article 14, § 1, of the Act, the following amendments are made: 1 ° in the a), '0,1988 euro per net kilogram' shall be replaced by the words "0,2001 euro per net kilogram".
2 ° in b), '0,2486 euro per net kilogram' shall be replaced by the words "0,2502 euro per net kilogram".
3 ° c), '0,6960 euro per net kilogram' shall be replaced by the words "0,7004 euro per net kilogram".
S. 115. articles 113 and 114 come into force January 1, 2016.
Section 2. -Amendments of the law of 3 April 1997 on the taxation of manufactured tobacco s. 116. in section 3 of the Act of 3 April 1997 on the arrangements

taxation of tobacco products, as last amended by the Act of 18 December 2015, the following changes are made: 1 °, paragraph 2 is replaced by the following: "§ § 2 2» In addition to the ad valorem excise duty and excise duty special ad valorem duty provided for in the § 1, 2 ° and 3 °, cigarettes as smoking tobacco fine-cut for rolling of cigarettes and other smoking tobaccos, released for consumption in the country are subject to a specific excise duty and excise duty special specific fixed as follows (: a) for cigarettes: excise duty: 6,8914 euros per 1 000 pieces;
special excise duty: 32,6286 euros per 1 000 pieces;
(b) for smoking tobacco fine-cut rolled cigarettes and other smoking tobaccos: excise duty: 0.0000 euro per kilogram;
special excise duty: 23,7000 euros per kilogram.
»;
2 ° paragraph 3 is replaced by the following: "§ § 3 3» For cigarettes, the total excise duty and special excise duty levied according to the § 1, 2 °, and § 2, a), can in no case be less than 161,4645 euros per 1 000 pieces. »;
3 ° paragraph 4, paragraph 1, is replaced by the following: "§ § 4 4»
For smoking tobacco fine-cut rolled cigarettes and other smoking tobacco, the total duties of excise duty and special duty fees received pursuant to the § 1, 3 °, and § 2, b), can in no case be less than 59,0747 euros per kilogram. ».
S.
117. in section 3 of the Act of 3 April 1997 concerning the taxation of manufactured tobacco, as last amended by section 60 of this Act, the following amendments are made: 1 °, paragraph 2 is replaced by the following: "§ § 2 2» In addition to the ad valorem excise duty and excise duty special ad valorem duty provided for in the § 1, 2 ° and 3 °, cigarettes as smoking tobacco fine-cut for rolling of cigarettes and other smoking tobaccos, released for consumption in the country are subject to a specific excise duty and excise duty special specific fixed as follows (: a) for cigarettes: excise duty: 6,8914 euros per 1 000 pieces;
special excise duty: 35,7780 euros per 1 000 pieces;
(b) for smoking tobacco fine-cut rolled cigarettes and other smoking tobaccos: excise duty: 0.0000 euro per kilogram;
special excise duty: 32,3061 euros per kilogram.
»;
2 ° paragraph 3 is replaced by the following: "§ § 3 3» For cigarettes, the total excise duty and special excise duty levied according to the § 1, 2 °, and § 2, a), can in no case be less than 168,4645 euros per 1 000 pieces. »;
3 ° paragraph 4, paragraph 1, is replaced by the following: "§ § 4 4»
For smoking tobacco fine-cut rolled cigarettes and other smoking tobacco, the total duties of excise duty and special duty fees received pursuant to the § 1, 3 °, and § 2, b), can in no case be less than 66,0747 euros per kilogram. ».
S.
118. in section 3 of the Act of 3 April 1997 concerning the taxation of manufactured tobacco, as last amended by section 117 of the Act, the following amendments are made: 1 °, paragraph 2 is replaced by the following: "§ § 2 2» In addition to the ad valorem excise duty and excise duty special ad valorem duty provided for in the § 1, 2 ° and 3 °, cigarettes as smoking tobacco fine-cut for rolling of cigarettes and other smoking tobaccos, released for consumption in the country are subject to a specific excise duty and excise duty special specific fixed as follows (: a) for cigarettes: excise duty: 6,8914 euros per 1 000 pieces;
special excise duty: 39,4523 euros per 1 000 pieces;
(b) for smoking tobacco fine-cut rolled cigarettes and other smoking tobaccos: excise duty: 0.0000 euro per kilogram;
special excise duty: 42,3465 euros per kilogram.
»;
2 ° paragraph 3 is replaced by the following: "§ § 3 3» For cigarettes, the total excise duty and special excise duty levied according to the § 1, 2 °, and § 2, a), can in no case be less than 175,4645 EUR per 1 000 pieces. »;
3 ° paragraph 4, paragraph 1, is replaced by the following: "§ § 4 4»
For smoking tobacco fine-cut rolled cigarettes and other smoking tobacco, the total duties of excise duty and special duty fees received pursuant to the § 1, 3 °, and § 2, b), can in no case be less than 73,0747 euros per kilogram. ».
S.
119. in section 3 of the Act of 3 April 1997 concerning the taxation of manufactured tobacco, as last amended by section 62 of this Act, the following amendments are made: 1 °, paragraph 2 is replaced by the following: "§ § 2 2» In addition to the ad valorem excise duty and excise duty special ad valorem duty provided for in the § 1, 2 ° and 3 °, cigarettes as smoking tobacco fine-cut for rolling of cigarettes and other smoking tobaccos, released for consumption in the country are subject to a specific excise duty and excise duty special specific fixed as follows (: a) for cigarettes: excise duty: 6,8914 euros per 1 000 pieces;
special excise duty: 41,5519 euros per 1 000 pieces;
(b) for smoking tobacco fine-cut rolled cigarettes and other smoking tobaccos: excise duty: 0.0000 euro per kilogram;
special excise duty: 48,0839 euros per kilogram.
»;
2 ° paragraph 3 is replaced by the following: "§ § 3 3» For cigarettes, the total excise duty and special excise duty levied according to the § 1, 2 °, and § 2, a), can in no case be less than 182,4645 euros per 1 000 pieces. »;
3 ° paragraph 4, paragraph 1, is replaced by the following: "§ § 4 4»
For smoking tobacco fine-cut rolled cigarettes and other smoking tobacco, the total duties of excise duty and special duty fees received pursuant to the § 1, 3 °, and § 2, b), can in no case be less than 80,0747 euros per kilogram. ».
S.
120. in section 3 of the Act of 3 April 1997 concerning the taxation of manufactured tobacco, as last amended by article 119 of this Act, the following amendments are made: 1 °, paragraph 2 is replaced by the following: "§ § 2 2» In addition to the ad valorem excise duty and excise duty special ad valorem duty provided for in the § 1, 2 ° and 3 °, cigarettes as smoking tobacco fine-cut for rolling of cigarettes and other smoking tobaccos, released for consumption in the country are subject to a specific excise duty and excise duty special specific fixed as follows (: a) for cigarettes: excise duty: 6,8914 euros per 1 000 pieces;
special excise duty: 41,7409 euros per 1 000 pieces;
(b) for smoking tobacco fine-cut rolled cigarettes and other smoking tobaccos: excise duty: 0.0000 euro per kilogram right to excise special: 48,6003 euros per kilogram.
»;
2 ° paragraph 3 is replaced by the following: "§ § 3 3» For cigarettes, the total excise duty and special excise duty levied according to the § 1, 2 °, and § 2, a), can in no case be less than 189,4645 EUR per 1 000 pieces. »;
3 ° paragraph 4, paragraph 1, is replaced by the following: "§ § 4 4»
For smoking tobacco fine-cut rolled cigarettes and other smoking tobacco, the total duties of excise duty and special duty fees received pursuant to the § 1, 3 °, and § 2, b), can in no case be less than 87,0747 euros per kilogram. ».
S.
121. article 116 shall enter into force on January 1, 2016 and ceases to be in force on December 31, 2016.
Article 117 shall enter into force on January 1, 2017 and ceases to be in force on December 31, 2017.
Article 118 shall enter into force 1 January 2018 and ceases to be in force on December 31, 2018.
Article 119 shall enter into force on January 1, 2019 and ceases to be in force on December 31, 2019.
Section 120 comes into force January 1, 2020.
Section 3. -Modification of the programme act of 27 December 2004 article 122. Article 419), of the programme law of 27 December 2004, modified as last amended by the programme act of December 19, 2014, is replaced as follows: ' a) leaded petrol falling within CN codes 2710 11 31, 2710 11 51 and 2710 11 59: excise duty: 245,4146 euros per 1 000 litres at 15 ° C;
special excise duty: 369,3737 euros per 1 000 litres at 15 ° C;
energy levy: 28,6317 euros per 1 000 litres at 15 ° C; ».
S. 123. article 419, b), of the programme law of 27 December 2004, modified as last amended by the programme act of December 19, 2014, is replaced as follows: ' b) (falling within code 2710 11 49 NC unleaded petrol: i) high-sulphur and aromatic: excise duty: 245,4146 euros per 1 000 litres at 15 ° C; "
special excise duty: 360,1916 euros per 1 000 litres at 15 ° C;
energy levy: 28,6317 euros per 1 000 litres at 15 ° C;
(ii) for low sulphur and aromatic: excise duty: 245,4146 euros per 1 000 litres at 15 ° C;
special excise duty: 345,0563 euros per 1 000 litres at 15 ° C;
energy levy: 28,6317 euro per 1 000 litres at 15 ° C; ».
S. (124. article 419, c), of the programme law of 27 December 2004, modified as last amended by the programme act of December 19, 2014, is replaced as follows: ' c) unleaded petrol falling within CN codes 2710 11 41 and 2710 11 45: excise duty: 245,4146 euros per 1 000 litres at 15 ° C;
special excise duty: 345,0563 euros per 1 000 litres at 15 ° C;
assessment on l ' energy: 28,6317 euros per 1 000 litres at 15 ° C; ».
S. 125.

Article 419, d), of the programme law of 27 December 2004, modified as last amended by the programme act of December 19, 2014, is replaced as follows: "d) (kerosene falling within CN codes 2710 19 21 and 2710 19 25: i) used as fuel: excise duty: 294,9933 euros per 1 000 litres at 15 ° C;
special excise duty: 308,9057 euros per 1 000 litres at 15 ° C;
energy levy: 28,6317 euros per 1 000 litres at 15 ° C;
(ii) used as a fuel for industrial and commercial applications: excise duty: 18,5920 euros per 1 000 litres at 15 ° C;
special excise duty: 4,2925 euros per 1 000 litres at 15 ° C;
energy levy: 0 euro per 1 000 litres at 15 ° C;
(iii) used as fuel: * professional consumption: excise duty: 0 euro per 1 000 litres at 15 ° C;
special excise duty: 0 euro per 1 000 litres at 15 ° C;
energy levy: 19,5580 euros per 1 000 litres at 15 ° C;
* non-professional consumer: excise duty: 0 euro per 1 000 litres at 15 ° C;
special excise duty: 0 euro per 1 000 litres at 15 ° C;
energy levy: 19,5580 euros per 1 000 litres at 15 ° C; ».
S. 126. article 419, e), ii) and (iii)) of the programme act of 27 December 2004, as last amended by the programme act of December 19, 2014, is replaced as follows: ' ii) used as a fuel for industrial and commercial applications: excise duty: 18,5920 euros per 1 000 litres at 15 ° C;
special excise duty: 4,2925 euros per 1 000 litres at 15 ° C;
energy levy: 0 euro per 1 000 litres at 15 ° C;
(iii) used as fuel: * professional consumption: excise duty: 0 euro per 1 000 litres at 15 ° C;
special excise duty: 0 euro per 1 000 litres at 15 ° C;
monitoring fee: 10 euro per 1 000 litres at 15 ° C;
energy levy: 8,6521 euros per 1 000 litres at 15 ° C;
* non-professional consumer: excise duty: 0 euro per 1 000 litres at 15 ° C;
special excise duty: 0 euro per 1 000 litres at 15 ° C;
monitoring fee: 10 euro per 1 000 litres at 15 ° C;
energy levy: 8,6521 euros per 1 000 litres at 15 ° C; ».
S. 127. article 419 f), ii) and (iii)) of the programme act of 27 December 2004, as last amended by the programme act of December 19, 2014, is replaced as follows: "ii) used as a fuel for industrial and commercial applications: excise duty: 18,5920 euros per 1 000 litres at 15 ° C;"
special excise duty: 4,2925 euros per 1 000 litres at 15 ° C;
energy levy: 0 euro per 1 000 litres at 15 ° C;
(iii) used as fuel: * professional consumption: excise duty: 0 euro per 1 000 litres at 15 ° C;
special excise duty: 0 euro per 1 000 litres at 15 ° C;
monitoring fee: 10 euro per 1 000 litres at 15 ° C;
energy levy: 7,2564 euros per 1 000 litres at 15 ° C;
* non-professional consumer: excise duty: 0 euro per 1 000 litres at 15 ° C;
special excise duty: 0 euro per 1 000 litres at 15 ° C;
monitoring fee: 10 euro per 1 000 litres at 15 ° C;
energy levy: 7,2564 euros per 1 000 litres at 15 ° C; "."
S. (128. article 419 g), of the programme law of 27 December 2004, modified as last amended by the programme act of December 19, 2014, is replaced as follows: ' g) heavy fuel oil falling within codes 2710 19 61 to 2710 19 69 NC: * professional consumption (excluding consumption to produce electricity): excise duty: 13 euros per 1000 kg;
special excise duty: 3,3460 euros per 1000 kg;
energy levy: 0 euros per 1000 kg;
* non-professional consumer: excise duty: 13 euros per 1000 kg;
special excise duty: 3,3460 euros per 1000 kg;
energy levy: 0 euro per 1000 kg;
* consumption for generating electricity: excise duty: 13 euros per 1000 kg;
special excise duty: 3,3460 euros per 1000 kg;
energy levy: 0 euro per 1000 kg; ».
S. 129. article 419, h), of the programme law of 27 December 2004, modified as last amended by the programme act of December 19, 2014, is replaced as follows: "h) (liquefied petroleum gas falling within codes 2711 12 11 to 2711 19 00: i) used as fuel: excise duty: 0 euro per 1000 kg;
special excise duty: 0 euro per 1000 kg;
energy levy: 0 euro per 1000 kg;
(ii) used as a fuel for industrial and commercial applications: excise duty: 37,1840 euros per 1000 kg;
special excise duty: 7,4953 euros per 1000 kg;
energy levy: 0 euro per 1000 kg;
(iii) used as a fuel: * professional consumption: excise duty: 0 euro per 1000 kg;
special excise duty: 0 euro per 1000 kg;
energy levy: for butane CN code 2711 13: 18,6397 euros per 1 000 kg;
for CN code 2711 propane 12: 18,9097 euros per 1 000 kg;
* non-professional consumer: excise duty: 0 euro per 1000 kg;
special excise duty: 0 euro per 1000 kg;
energy levy: for butane CN code 2711 13: 18,6397 euros per 1 000 kg;
for CN code 2711 propane 12: 18,9097 euros per 1 000 kg; ».
S. 130. article 419, i), of the programme law of 27 December 2004, as last amended by the Act of 14 December 2015 amending article 419, i), iii) and 420 of the programme act of 27 December 2004, is replaced as follows: ' i) (natural gas falling within CN codes 2711 11 00 and 2711 21 00: i) used as fuel: excise duty: 0 euro per MWh (calorific value);
special excise duty: 0 euro per MWh (calorific value);
energy levy: 0 euro per MWh (calorific value);
(ii) used as a fuel for industrial and commercial applications: excise duty: 0 euro per MWh (calorific value);
special excise duty: 0 euro per MWh (calorific value);
energy levy: 0 euro per MWh (calorific value);
(iii) used as fuel: * professional consumption:-incumbent of a "energiebeleidsovereenkomst" issued by and applied in accordance with the regulations of the Flemish Region, a "domestic agreement" issued by and applied in accordance with the regulation of the Walloon Region or a similar agreement issued by and applied in accordance with the regulation of the Brussels-capital region: excise duty: 0 euro per MWh (calorific value);
special excise duty: 0 euro per MWh (calorific value);
energy levy: 0.54 euro per MWh (calorific value);
-other firms: excise duty: 0 euro per MWh (calorific value);
special excise duty: 0 euro per MWh (calorific value);
energy levy: 0,9978 euro per MWh (calorific value);
* non-professional consumer: excise duty: 0 euro per MWh (calorific value);
special excise duty: 0 euro per MWh (calorific value);
energy levy: 0,9978 euro per MWh (calorific value); ».
S. (131. article 419, j), of the programme law of 27 December 2004, modified as last amended by the programme act of December 19, 2014, is replaced as follows: ' j) hard coal, coke and lignite falling within CN codes 2701, 2702 and 2704: excise duty: 0 euro per 1000 kg;
special excise duty: 8,7577 euros per 1000 kg;
energy levy: 3 euros per 1000 kg; ».
S. (132. article 419 k), of the programme law of 27 December 2004, modified as last amended by the programme act of December 19, 2014, is replaced as follows: ' k) electricity of the NC 2716 code: * professional consumption:-provided an end-user connected to the transmission or distribution network with the nominal voltage greater than 1 kV, including an end user identified as a client to a client with high voltage. : excise duty: 0 euro per MWh.
special excise duty: 0 euro per MWh.
energy levy: 0 euro per MWh.
-provided to an end-user connected to the transmission or distribution system which the nominal voltage is equal to or less than 1 kV: excise duty: 0 euro per MWh.
special excise duty: 0 euro per MWh.
energy levy: 1,9261 euros per MWh.
* non-professional consumer: excise duty: 0 euro per MWh.
special excise duty: 0 euro per MWh.
«energy levy: 1,9261 euro per MWh. "art. 133. This section enter into force 1 January 2016.
CHAPTER 4. -Withholding tax professional Section 1st. -Amendments to the Act of 15 may 2014 implementing the competitiveness Pact, employment and recovery article
134. in article 5 of the law of May 15, 2014, on the execution of the Pact for competitiveness, employment and recovery, as amended by the programme act of December 19, 2014, at point A "equal to 20.4 per cent" shall be replaced by the words "equal to 22.8 s.f." and point C is repealed.
S. 135. in article 6 of the Act, paragraph (2) is repealed.
S. 136. the sections 134 and 135 come into force January 1, 2016.
Section 2. -Exemption from payment of the withholding tax article 137. article 2757. the Tax Code income 1992, inserted by the law of May 17, 2007, and amended by laws of March 27, 2009, November 7, 2011 and July 30, 2013, is replaced as follows: «art.» 2757 defined in paragraph (2) that pay or assign pay and employers who are liable for the withholding tax on such remuneration under article 270, 1 °, shall be exempt from pay to Treasury a portion of this withholding tax, provided that they retain on such remuneration of said all checkoff.
The

provisions of this article shall apply: has) provided that employers who either are considered to be smaller companies based on article 15, §§ 1 to 6, of the Code of corporations, are either individuals who comply mutatis mutandis, to the criteria of this article 15:-employers that are included in the scope of the Act of 5 December 1968 on collective labour agreements and joint committees;
-for undertakings approved for temporary work which put interim provision of the undertakings referred to in the first indent;
((b) employers of workers who belong to the scope of the committees and joint subcommittees listed in article 1, 1 °, a) to p) included, of the royal decree of 18 July 2002 on the measures to promote employment in the non-profit sector;
c) the limited company under public law Proximus and the Société anonyme public bpost for their workers otherwise than under a contract of employment, employed benefits of work for these companies.
Withholding tax that should not be paid is equal to: a) 0.12 p.c. of gross salary before deduction of the personal social security contributions for employers referred to in paragraph 2, a);
(b) 1 per cent of the gross amount of salary before deduction of the personal social security contributions for employers referred to in paragraph 2, b). When it comes to employers who either are considered small companies on basis of article 15 of the Code of corporations, or are individuals who comply mutatis mutandis, to the criteria of article 15, the percentage is increased to 1.12 sq. ft. An amount equal to three quarters of the exemption from payment of the withholding tax is immediately assigned to the Maribel Social Fund financing. This amount must be paid by the employer to the competent receiver at the same time as the withholding tax to be paid to the Treasury. Treasury transfers the monies received to the national social security agency which distributes them to the recipient Maribel Social funds;
c) 1 p.c. of gross salary before deduction of the personal social security contributions for employers referred to in paragraph 2, c).
The King determines the modalities for the application of this article. ».
S. 138. article 137 comes into force on April 1, 2016 and is applicable to remuneration paid or allocated from April 1, 2016.
CHAPTER 5. -Section 1 purchasing power. -Expenses lump sum professional art.
139. article 3 of the programme law of December 19, 2014 is removed.
S. 140A article 51 of the Code of taxes income 1992, amended as last amended by section 2 of the programme law of December 19, 2014, the following changes are made: 1 ° in paragraph 2, the resumed provision under 1 shall be replaced as follows: ' (1 ° for the remuneration of workers: has) 30% of the first instalment of 5.505 EUR;
(b) 11 p.c. of the instalment from 5.505-13.000 EUR;
c) 3 per cent of the instalment exceeding 13,000 EUR; »;
2 ° paragraph 3 is replaced by the following: ' package can, in no case, exceed 2.760 EUR for all income referred to in paragraph 2, 1 °, or 1.555,50 EUR for all income referred to in article 2, 2 °, or 2.592,50 EUR for the whole of the income of a category referred to in paragraph 2, 3 ° and 4 °.
S. 141 A section 51 of the same Code, last amended by article 132 of this Act, the following amendments are made: 1 ° in paragraph 2, the resumed provision under 1 shall be replaced as follows: ' 1 ° for the remuneration of workers: 30 sq. ft. ';
2 ° in paragraph 3, the amount "EUR 2.760" is replaced by "2.950 EUR".
Section 2. -Rate art.
142. in article 130 of the same Code, replaced by the law of 10 August 2001, 1st paragraph is replaced by the following: a. «art.» 130. the basic tax is fixed at: 25 sq. ft.
for the of income of 0.01 EUR to 7.070,00 EUR;
30 p.c. for the tranche from 7.070-8.120 EUR;
40 BW for the instalment of 8.120 to 13.530,00 EUR;
45 BW for the instalment of 13.530,00 EUR 24.800,00 EUR;
50 per cent for the upper 24.800,00 EUR.
»;
B. «art.» 130. the basic tax is fixed at: 25 p.c. for part of income of 0.01 EUR to 8.120,00 EUR;
40 BW for the instalment of 8.120,00 EUR 13.940,00 EUR;
45 BW for the instalment of 13.940,00 EUR 24.800,00 EUR;
50 per cent for the upper 24.800,00 EUR. ";
C. 's. 130. the basic tax is fixed at: 25 p.c. for the of income from 0.01 8.120 EUR;
40 BW for the instalment of 8.120,00 EUR 14.330,00 EUR;
45 BW for the instalment of 14.330,00 EUR 24.800,00 EUR;
50 per cent for the upper 24.800,00 EUR. "Section 3. -Proportion of income exempt from tax s. 143. at article 131 of the Code, replaced by the law of August 10, 2001 and amended by the laws of the June 8, 2008, may 8, 2014 and the Act of 18 December 2015 on tax and various provisions, the following changes are made: 1 ° in the paragraph 1, the introductory phrase is replaced by the following: «art.» «131 the proportion of income exempt from tax base amount is equal to: ';
2 ° in paragraph 2, the words "tax free"are replaced by the words "the proportion of income exempt from tax". "
S. 144 A article 131 of the Code, last amended by article 143 of this Act, the following amendments are made: 1 ° in the paragraph 1, the amount "EUR 15.220" is every time replaced by "25.220 EUR";
2 ° paragraph (2) is repealed.
S. 145. in article 131 of the Code, as last amended by section 144 of this Act, the 1st paragraph is replaced by the following: «art.» 131. for the calculation of the tax, an amount of EUR 4.785 is exempt from tax. » Art.
146. in article 132, paragraph 1, of the same Code, amended by the Act of 6 July 1999, the Royal Decrees of 20 July 2000 and July 13, 2001 and the laws of 10 August 2001, July 6, 2004 and December 13, 2012, the introductory sentence is replaced by the following: «art.» «132. the basic amount fixed in accordance with article 131 shall be increased by the following supplements for dependants:
S. 147. in article 133, paragraph 1, of the same Code, replaced by the law of August 10, 2001 and amended by the law of June 21, 2002 and 27 December 2006, the introductory phrase is replaced by the following: «art.» «133. the basic amount fixed in accordance with article 131 is, in addition, plus the following supplements:
S. (148 to article 134 of the Code, replaced by the law of December 13, 2012 and as amended by the Act of 27 December 2012, the following changes are made: a) paragraph 2 is replaced as follows: ' ' § § 2 2 Basic tax calculated in accordance with article 130 is decreased by the tax on the proportion of income exempt from tax.
This tax on the proportion of income exempt from tax is fixed at: 25 p.c. for the instalment of the proportion of income exempt from tax of 0.01 EUR to 5.705,00 EUR;
30 BW for the instalment of the proportion of income exempt from tax 5.705,00 EUR 8.120,00 EUR;
40 BW for the instalment of the proportion of income exempt from tax 8.120,00 EUR 13.530,00 EUR;
45 BW for the instalment of the proportion of income exempt from tax 13.530,00 EUR 24.800,00 EUR;
50 BW for the instalment of the proportion of income exempt from tax 24.800,00 EUR. »;
(b) in paragraph 3, paragraphs 1 and 2 are replaced by the following: "§ § 3 3» When taxable income is less than the proportion of income exempt from tax, a refundable credit for the portion of the proportion of income exempt from tax that exceeds taxable income and that the supplements referred to in article 132, paragraph 1, 1 ° to 6 ° shall be granted.
This tax credit is equal to the party the proportion of income exempt from tax, multiplied by the tax rate percentage referred to in paragraph 2, subparagraph 2, applicable to the portion of corresponding income, with a maximum of EUR 250 per dependent child.
"For the purposes of paragraph 1, the portion of the proportion of income exempt from tax that exceeds taxable income, is supposed to acting as the priority of the supplements referred to in article 132, paragraph 1, 1 ° to 6 °";
(c) in paragraph 4, the provision included under 2 ° is replaced by the following: '2 ° the supplements referred to in article 132 are added to the basic amount of the proportion of income exempt from tax by the spouse who has the highest taxable income;';
(d) in paragraph 4, the provisions under 4 ° and 5 °, are replaced by the following: '4 ° basic tax calculated in accordance with article 130 of each spouse is decreased the tax on its proportion of income exempt from tax determined in accordance with 1 ° to 3 °;
5 ° when the sum of the taxable income of both spouses is less than the sum of their haircuts of the income exempted from tax, a refundable tax credit for the portion of these revenues for spouses haircuts tax-exempt summed that exceeds the sum of their taxable income, which relates to the supplements referred to in article 132, paragraph 1 shall be granted 1 ° to 6 °. This tax credit is equal to the part of these haircuts of the income tax-exempt summed, multiplied by the tax rate percentage referred to in paragraph 2, subparagraph 2, applicable to the corresponding portion of income on the part of the spouse who has the highest taxable income, with a maximum of EUR 250 per dependent child. ».
Section 4. -Adaptation of the basic tax reduction amounts pensions and income replacement article 149 A article

147 of the same Code, replaced by the law of 10 August 2001 and as amended by the programme law (I) of December 26, 2015 and the Act of 18 December 2015 on tax and various provisions the following amendments are made: 1 ° in the paragraph 1, 1 ° and 7 °, the amount "EUR 1.344,57" is replaced each time by the amount "EUR 1.148,93";
2 ° in the paragraph 1, 9 °, the amount "EUR 1.725,98" is replaced by the amount "EUR 1.530,34".
S.
150. in article 152bis, paragraph 1, of the same Code, inserted by the Act of June 8, 2008 and amended by the law of May 8, 2014, the words "or article 2," are repealed.
S. 151. article 152bis of the Code, inserted by the Act of June 8, 2008 and amended by the law of May 8, 2014 and section 150 of this Act, is repealed.
Section 5. -Adaptation of the rules for indexing article
152. in article 178, § 3, paragraph 1, of the same Code, inserted by the law of 28 December 1992 and amended by the law of March 30, 1994, by royal decree, dated December 20, 1996 and by the law of June 21, 2002, in the introductory sentence, "articles 131-134", shall be replaced by the words "articles 131-133 134, § 3 and § 4, 5 °, "."
Section 6 – Entry into force art.
153. article 139 comes into force on December 31, 2015.
Article 140 comes into force on January 1, 2016 and is applicable to the remuneration of workers paid or allocated from 1 January 2016.
Articles 142/A, 143, 146 to 148 and 152 come into force from the year 2017.
Article 141 comes into force on 1 January 2018 and is applicable to the remuneration of workers paid or allocated from 1 January 2018.
Articles 142/B, 144 and 150 come into force from the tax year 2019.
Articles 142/C, 145, 149 and 151 come into force as from the year 2020.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given Ciergnon, December 26, 2015.
PHILIPPE by the King: the Prime Minister, c. MICHEL employment Minister K. PEETERS the Minister for Social Affairs, Ms. BLOCK Mr Finance Minister J. VAN OVERTVELDT the Minister of independent, W. BORSUS sealed with the seal of the State: to the Minister of Justice, absent: the Deputy Prime Minister and Minister of employment, the economy and consumers responsible for foreign trade, K.
PEETERS _ Note (1) House of representatives (www.lachambre.be) Documents: 54-1520.
Full record: 18 December 2015.