An Act To Amend The Tax Code Income 1992 Titles-Meals And Non-Recurring Benefits Results (1)

Original Language Title: Loi modifiant le Code des impôts sur les revenus 1992 en matière de titres-repas et d'avantages non-récurrents liés aux résultats (1)

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belgiquelex.be - Carrefour Bank of Legislation

6 DECEMBER 2015. - An Act to amend the Income Tax Code 1992 in respect of non-recurring titles and benefits related to results (1)



PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1er. This Act regulates a matter referred to in Article 74 of the Constitution.
Art. 2. In Article 38, § 1erParagraph 1er, 24°, of the Income Tax Code 1992, inserted by the law of 21 December 2007, replaced by the law of 22 December 2008 and amended by the law of 30 July 2013, the words "2.695 euros" are replaced by the words "2.755 euros".
Art. 3. In article 38/1, § 2, 5°, of the same Code, inserted by the law of 22 December 2009, the words "5,91 euros" are replaced by the words "6,91 euros".
Art. 4. In article 53, 14°, of the same Code, replaced by the law of 22 December 2009, the words "1 euro" are replaced by the words "2 euros".
Art. 5. Section 2 is applicable to benefits that are paid or awarded from 1er January 2016.
Sections 3 and 4 apply to pass titles that are awarded from 1er January 2016.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 6 December 2015.
PHILIPPE
By the King:
Minister of Finance,
J. VAN OVERTVELDT
Seal of the state seal:
Minister of Justice,
K. GEENS
____
Note
(1) House of Representatives (www.lachambre.be):
Documents: 54-1131
Full report: November 26, 2015.