Law On The Miscellaneous Provisions (1)

Original Language Title: Loi portant des dispositions diverses (1)

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belgiquelex.be - Carrefour Bank of Legislation

15 MAI 2014. - Act respecting various provisions (1)



PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1er.. - Introductory provision
Article 1er. . This Act regulates a matter referred to in Article 78 of the Constitution.
PART 2. - Prescription
CHAPTER 1er.. - Salariés
Art. 2. Section 55 is replaced by the following in the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional social security benefits:
"Art. 55. All actions between a worker and/or an affiliate, on the one hand, and an organizer and/or pension agency, on the other hand, deriving or relating to a supplementary pension or its management, shall be prescribed after a period of five years from the day after the day on which the injured worker or affiliate has been aware or should reasonably have known of the event that opens the identity of the person or the injured affiliate.
All shares between a beneficiary, on the one hand, and an organizer and/or pension agency, on the other hand, deriving or relating to a supplementary pension or its management shall be prescribed after a period of five years from the day after the day on which the recipient has been aware or should reasonably have known either of the existence of the supplementary pension, of its quality of beneficiary and of the event depends on the amount of the person's impairment
The statute of limitations does not apply to minors, prohibitions and other persons who are incapable of doing so.
Nor does the limitation run against the worker, affiliate or beneficiary who is by force majeure in the impossibility of acting within the aforementioned limitation period.
The provisions of this article are imperative. "
Art. 3. The new statute of limitations established by Article 2 begin to run only from its entry into force, when the action began before it. However, the total duration of the limitation period cannot exceed the original limitation period from the fact that the action is generated.
Art. 4. The entry into force of Article 2 cannot result in a new limitation period for the actions already prescribed.
CHAPTER 2. - Independent
Art. 5. Under heading II, chapter 1er, section 4, of the Programme Law (I) of 24 December 2002, is inserted a sub-section 8/1 entitled "Prescription".
Art. 6. In subsection 8/1 inserted by section 5, an article 62/1 is inserted as follows:
"Art. 62/1. All actions between an independent worker and/or an affiliate, on the one hand, and a pension agency, on the other hand, deriving or relating to a supplementary pension or its management, shall be prescribed after a period of five years from the day after the day on which the independent worker or injured affiliate had known or ought reasonably to have known either of the event that opens the action or of the person responsible.
All shares between a beneficiary, on the one hand, and a pension agency, on the other hand, deriving or relating to a supplementary pension or its management, shall be prescribed after a period of five years from the day after the day on which the beneficiary was aware or should reasonably have known either of the existence of the supplementary pension, of its status as a beneficiary and of the occurrence of the injury to which the person is liable,
The statute of limitations does not apply to minors, prohibitions and other persons who are incapable of doing so.
Nor does the limitation run against the independent worker, affiliate or beneficiary who is by force majeure in the impossibility of acting within the aforementioned limitation period.
The provisions of this article are imperative. "
Art. 7. The new statute of limitations established by Article 6 begin to run only from its entry into force, when the action began before it. However, the total duration of the limitation period cannot exceed the original limitation period from the fact that the action is generated.
Art. 8. The entry into force of Article 6 cannot result in a new limitation period for the actions already prescribed.
PART 3. - Information of employee, independent and public servants on supplementary pension data
CHAPTER 1er. - Amendments to the data bank legislation "Constitution of supplementary pensions"
Art. 9. In the Program Law (I) of 27 December 2006, Part XI, the title of Chapter VII is replaced by the following:
"Chapter VII. - Creation of a supplementary pension data bank and information of employees, independent workers and public servants on supplementary pension data".
Art. 10. In the same Act, under Part XI, Chapter VII, the title of Section 1re is replaced by the following "Definitions".
Art. 11. Section 305 of the Act is replaced by the following:
"Art. 305. For the purposes of this chapter, the following means:
1° DB2P: the supplementary pension data bank;
2° CPC: the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional benefits in social security;
3° LPCI: Section 4, of Chapter I, Part II of the Programme Law (I) of 24 December 2002;
4° Corporate CLA: Title IV of the Act of 15 May 2014 on various provisions;
5° supplementary pension: the supplementary pension referred to in Article 3, § 1er, 1°, of the PCA, section 42, 1°, of the PIA, section 35, 1°, of the Corporate Leader PCA, and any Belgian or foreign benefit, intended to supplement the legal pension, not covered by the PCA, the PIA or the Corporate Leader PCA but granted under other legal, statutory or statutory provisions, an employee's contract, an employee's work regulation, an employee's work regulation
6° pension commitment: an organizer's commitment to form a supplementary pension for the benefit of one or more employees, independents or public servants and/or his or her beneficiaries;
7° organizer: the organizer referred to in Article 3, § 1er, 5°, of the PCA, section 35, 5°, of the Corporate Manager PCA, the independent worker who subscribes a pension agreement under the ITA, as well as any natural, legal or other entity that grants a supplementary pension not covered by the PCA, the ITA or the Corporate Manager PCA to an employee, independent or employee;
8° pension agency: pension organizations referred to in Article 3, § 1er, 16°, of the PCA, section 42, 2°, of the PIA and section 35, 12°, of the Corporate Manager PLA, and any other agency responsible for the performance of a pension undertaking not covered by the PCA, the PIA or the Corporate Manager PLA;
9° solidarity organization: the legal person responsible for the execution of a commitment of solidarity as referred to in Chapter IX of Part II of the PCL and the organizer of a regime of solidarity as referred to in Article 56 of the PIA;
10° acquired reserves: acquired reserves referred to in Article 3, § 1er, 13°, of the PCA, the reservations resulting from the transfer of the reservations referred to in article 32, § 1er, 1°, 2°, 3° (b), of the PCA, the reservations resulting from the application of section 33 of the PCA, the acquired reserves referred to in section 42, 8°, of the PIA, the acquired reserves referred to in section 35, 10°, of the PLA as well as the reservations to which an employee, independent or civil servant is entitled, if any, under the terms and conditions
11° benefits acquired: benefits acquired under Article 3, § 1er, 12°, of the PCA, section 42, 8° /1, of the PIA and the benefits acquired under section 35, 11°, of the PLA, as well as the benefits to which an employee, independent or civil servant may, if applicable, subject to conditions, claim at retirement age, in accordance with other legal, regulatory or statutory provisions, at a contract of work,
12th retirement age: the retirement age referred to in the pension regulations, the pension agreement or as a result of the legal, regulatory or statutory provisions, a labour contract, a labour regulation, a collective labour agreement, an individual agreement or any other document;
13° FSMA: the Autorité des services et marchés financiers, established by Article 44 of the Act of 2 August 2002 on the supervision of the financial sector and financial services.
Art. 12. In Chapter VII of Title XI of the Act, Section 2 becomes Section 4.
Art. 13. In Title XI, Chapter VII, of the Act, a section 2 entitled "Additional Pension Data Bank" is inserted after section 305, including section 306.
Art. 14. Section 306 of the Act is replaced by the following:
"Art. 306. § 1er. A DB2P supplemental pension data bank is created which includes supplementary pension data, provided that such data are necessary for the purposes mentioned in § 2.
The preceding paragraph also applies to commitments of solidarity as referred to in Article 3, § 1er, 17°, of the PCA and of the solidarity regimes as referred to in Article 42, 9°, of the LPCI.
The King shall determine, after the opinion of FSMA, the list of data set out in paragraph 1er to be communicated to DB2P.
§ 2. Without prejudice to the application of the Act of 15 January 1990 on the institution and organization of a Social Security Bank and its Implementing Orders, DB2P gathers all the useful data that are provided by pension agencies, solidarity agencies or organizers for the following purposes:
1° the application, by FSMA or other institutions having received delegation, of the provisions relating to supplementary pensions for employed workers contained in the LPC and its enforcement orders;
2° the application, by FSMA or other institutions that have received delegation, of provisions relating to independent supplementary pensions contained in the LPCI and its enforcement orders;
3° the application by the FSMA or other institutions that have received delegation, of the provisions relating to supplementary pensions for independent business leaders, contained in the Corporate Manager LPC and its enforcement orders;
4° the application by the relevant services of the Federal Public Service of Finance or other institutions having received delegation of articles 59 and 60 of the Income Tax Code 1992 and articles 34 and 35 of the Royal Decree carrying out the Code;
5° Information obligations referred to in section 3;
6° the information obligations that have been repeated by the ASBL SiGeDiS pursuant to Article 26, § 6, the LPC, Article 48, § 4, the LPCI and Article 39, § 5, of the LPC Business Leader;
7° the perception and control of the perception by the bodies of the special contribution referred to in Article 38, § 3ter, paragraph 1er§ 3duodecies and § 3terdecies of the Law of 29 June 1981 establishing the general principles of social security of wage workers;
8° the perception and control of the application by the National Institute of Social Insurance for Independent Workers of the special contribution referred to in Chapter 6erSection 2, of the Programme Law of 22 June 2012.
DB2P is accessible to public institutions which are responsible for the control of the legislation mentioned in 1°, 2°, 3°, 4°, 7° and 8° as long as it is necessary to perform these tasks.
The information contained in DB2P may also be used for historical, statistical or scientific purposes and for policy preparation.
§ 3. The information provided to DB2P shall, until proven otherwise, be held by the organizer, the employer, the pension agency or the solidarity organization. Proof of the contrary may be provided in accordance with the legal framework in which the data are used.
DB2P information may be modified in the case, within the time and manner determined by the King.
§ 4. If a taxpayer loses the right to the deduction for professional costs as a result of non-compliance with the condition contained in section 59, § 1erParagraph 1er, 5°, or in section 60, 3°, of the Income Tax Code 1992 by the person responsible for the declaration, he may claim compensation for the damage to the person responsible for the statement concerned. If the injury is partially or totally the result of its own fact or negligence, the liability shall be apportioned proportionally between the taxpayer and the person responsible for the declaration.
§ 5. Sections 14 and 15 of the Act of 15 January 1990 on the institution and organization of a Social Security Bank-Carrefour apply to the communication of personal information to and of DB2P.
§ 6. DB2P is managed by the ASBL SiGeDiS, created in accordance with Article 12 of the Royal Decree of 12 June 2006 on the execution of Title III, Chapter II, of the Act of 23 December 2005 on the covenant of intergenerational solidarity.
Art. 15. In Chapter VII of Title XI of the Act, it is inserted after Article 306, a section 3 entitled "Information of employee, independent or public servant on supplementary pension data. "
Art. 16. In section 3 inserted by section 15, a sub-section 1 entitled "General provisions" is inserted.
Art. 17. In subsection 1re inserted by article 16, an article 306/1 is inserted as follows:
"Art. 306/1. Employee, self-employed or civil servants have access in DB2P to data relating to their supplementary pension(s) in accordance with the terms set out in articles 306/2 to 306/8. They can consult for 1re these data no later than December 31, 2016.
For the purposes of this section, by employee, independent or employee is also referred to the former employee, independent or employee.
These data are updated at least once a year. The successive updated data are available.
The consultation by the employee, independent or public servant of this data is carried out by means of a secure web application according to the standards of the Crossroads Bank of Social Security, developed and managed by the ASBL SiGeDiS."
Art. 18. In subsection 1re inserted by article 16, an article 306/2 is inserted as follows:
"Art. 306/2. § 1er. The ASBL SiGeDiS informs each year the employee, independent or public servant, that it may consult in DB2P updated data on his/her supplementary pension(s) by a warning in the secure electronic social security mailbox.
The King may specify the terms of this information as well as the terms and conditions relating to the access of the employee, independent or public servant to DB2P from the secure electronic mailbox.
The employee, independent or employee may communicate to the SiGeDiS ABL an electronic address to which the SiGeDiS ABL sends a message informing him of the presence of a warning in the secure electronic mailbox.
§ 2. Once a year, the ASBL SiGeDiS sends in the above-mentioned mailbox of the employee, independent or public servant a document containing the data referred to in section 306/1 in a printable version in hard copy. "
Art. 19. In subsection 1 inserted by section 16, an article 306/3 is inserted as follows:
"Art. 306/3. The pension organization or failing pension agency, the organizer shall communicate to the ASBL SiGeDiS on September 30 of each year the data required for the information referred to in Article 306, § 2, 5°. "
Art. 20. In section 3 inserted by section 15, it is inserted a sub-section 2 entitled "Content of information".
Art. 21. In subsection 2 inserted by section 20, an article 306/4 is inserted as follows:
"Art. 306/4. The information referred to in section 306/1 is structured as follows:
1. Information that incorporates aggregated supplementary pension data based on the different pension commitments, regulations or agreements of the employee, independent or civil servant.
2. Information retaking, excluding the amount of the annuity referred to in section 306/5, point 2, the data referred to in item 1 divided according to that the supplementary pension is or has been constituted as an employee, independent or employee.
3. At the departure of the status distribution referred to in item 2, information that includes the data referred to in item 2. This information is detailed, on the one hand, by organizer and, on the other, by pension agency. Within this detailed information, the data is divided according to the various pension commitments, regulations or conventions."
Art. 22. In subsection 2 inserted by section 20, an article 306/5 is inserted as follows:
"Art. 306/5. The information referred to in section 306/4, item 1, includes the following aggregated data:
1. The amount of reserves acquired as at 1er January of the year in question calculated on the basis of personal data and the parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or pension agreements, as well as, in the absence of a pension regulation or pension agreement, by the legal, regulatory or statutory provisions, the employment contract, the working regulations, the collective labour agreement, the individual agreement or any other document that grant the supplementary pension.
2. The estimated monthly annuity amount obtained as follows:
- the annuity is paid from age 65 until the death of the employee, independent or civil servant;
- the reserves referred to in point 1 are the reserves available to 65 years of the employee, independent or civil servant and are converted to annuity by means of the coefficient resulting from the application of the following parameters:
(a) Forward-looking and gender-neutral mortality tables, which are determined on the basis of the latest demographic studies conducted by the Federal Public Service Statistics and Economic Information Directorate Economics, P.M.E., Average Classes and Energy and the Federal Office of the Plan, which are in force at the time of the entry into force of this title;
(b) The rate of interest corresponding to the average OLO interest rate over 10 years in the 6 calendar years preceding the entry into force of this title;
(c) An annual indexing of the monthly annuity of 2% per year and a reversibility of this monthly annuity up to 80% in favour of another person of the same age.
The above coefficient is fixed for the first time by FSMA and reviewed by FSMA every 5 years on the basis of the above parameters in effect at 1er January of the year of revision.
3. The amount at 1er January of the year concerned of the benefit in case of death before the retirement age calculated on the basis of the personal data and the parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or pension agreement, as well as, in the absence of a pension benefit or pension agreement, under the legal, regulatory or statutory provisions, of the employment contract, of the labour regulations, of the collective agreement, of the other agreement
It is also specified whether there is an orphan annuity and whether there is a supplementary benefit in the event of death by accident.
Art. 23. In subsection 2 inserted by section 20, an article 306/6 is inserted as follows:
"Art. 306/6. The information referred to in section 306/4, item 3, includes the detailed data by the following organizer and pension agency:
1. The amount of reserves acquired as at 1er January of the year in question calculated on the basis of personal data and the parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or pension agreements, as well as, in the absence of a pension regulation or pension agreement, by the legal, regulatory or statutory provisions, the employment contract, the working regulations, the collective labour agreement, the individual agreement or any other document that grant the supplementary pension. If it is an amount of reserves that is acquired only if the conditions are met, these conditions are met. The recalculation date is also indicated as well as, where applicable, the amount guaranteed under section 24 of the PCA or section 47, paragraph 2, of the ITA if the amount of reserves acquired is less than that amount.
In addition, the amount of the acquired reserves relating to the financing by the organizer and the amount relating to the financing by the employee, independent or civil servant are provided.
2. If the benefits acquired are computable, the amount of the benefits as at 1er January of the year in question calculated on the basis of personal data and the parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or pension agreements, as well as, in the absence of a pension regulation or pension agreement, by the legal, regulatory or statutory provisions, the employment contract, the working regulations, the collective labour agreement, the individual agreement or any other document that grant the supplementary pension. The recalculation date is also indicated as well as the due benefit.
3. The amount at 1er January of the year concerned of the estimated benefit referred to in Article 26, § 1er, 1°, point 3, of the PCL, to Article 48, § 1er, 1°, point 3, of the LPCI and article 39, § 1er, 1°, point 3, of the Corporate Leader CLA. The recalculation date used to estimate the benefit is indicated.
4. The amount at 1er January of the year concerned of the benefit in case of death before the retirement age calculated on the basis of the personal data and the parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or pension agreement, and, in the absence of a pension or pension agreement, by the legal, regulatory or statutory provisions, the employment contract, the labour regulations, the collective agreement, the individual agreement or any other document The recalculation date is indicated.
It is also specified whether there is an orphan annuity and whether there is a supplementary benefit in the event of death by accident.
5. Current level of funding at 1er January of the year concerned of the reserves acquired and, where applicable, of the guarantee referred to in section 24 of the PCMLTFR or section 47, paragraph 2, of the PCMLTFR.
At the request of the pension agency, a link to the secure web application of the pension agency is provided. The King may specify the terms of this link.
Art. 24. In subsection 2 inserted by section 20, an article 306/7 is inserted as follows:
"Art. 306/7. The information referred to in section 306/1 must be clearly and understandably presented. "
Art. 25. In subsection 2 inserted by section 20, an article 306/8 is inserted as follows:
"Art. 306/8. Employee, self-employed and civil servants for whom supplementary pension rights are in the process of being established may consult in DB2P the pension regulations or pension agreements, as well as, in the absence of pension regulations or pension agreements, the legal, regulatory or statutory provisions, the employment contract, the working rules, the collective labour agreement, the individual agreement or any other document that grant the supplementary pension. "
The King may extend the opportunity to consult the above-mentioned documents to other employees, independent and public servants than those for whom supplementary pension rights are being established.
Art. 26. In section 3 inserted by section 15, a sub-section 3 is inserted entitled: "Obligation of dependent information of the SBL SiGeDiS on supplementary pension benefits".
Art. 27. In subsection 3 inserted by section 26, an article 306/9 is inserted as follows:
"Art. 306/9. If the ASBL SiGeDiS finds that supplementary pension benefits have not been paid to an employee, independent or public servant whose legal pension relating to the professional activity that gave rise to the constitution of the supplementary pension took place more than 6 months ago, the employee shall notify the employee by mail without delay and shall inform the employee of which pension agency(s) or, in the absence of an employee(s) "
Art. 28. This chapter comes into force on 1er January 2016.
CHAPTER 2. - Amendments to the legislation on supplementary pensions for employees
Art. 29. Section 26 of the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional social security benefits, replaced by the Act of 27 April 2007 and amended by the Royal Decree of 3 March 2011, is replaced by the following:
"Art. 26. § 1er. The pension agency or the organizer himself, if the request is made, communicates annually to affiliates who have not been released, a pension sheet that contains:
1° in the first part, only the following data:
1. The amount of reserves acquired as at 1er January of the year concerned calculated on the basis of personal data and parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or the pension agreement. The recalculation date is also indicated and, where applicable, the amount guaranteed under section 24 if the amount of the reserves acquired is less than that amount.
In addition, the amount of the acquired reserves relating to the funding by the organizer and the amount relating to the financing by the worker is provided.
2. If the benefits acquired are computable, the amount of the benefits as at 1er January of the year concerned calculated on the basis of personal data and parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or the pension agreement. The recalculation date is also indicated as well as that of the requirement of benefits acquired.
3. The amount at 1er January of the year in question of the benefit at the retirement age calculated on the basis of the following assumptions:
a. The affiliate remains in service until the retirement age;
b. The personal data and parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or the pension agreement. The recalculation date is indicated and if applicable the return.
It is specified that this is an estimate that is not to be notified of a right to a supplementary pension.
4. The amount at 1er January of the year concerned of the death benefit before the retirement age calculated on the basis of personal data and the parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or the pension agreement. The recalculation date is indicated.
It is also specified whether there is an orphan annuity and whether there is a supplementary benefit in the event of death by accident.
2° in a second part, at least the following data:
1. current level of funding at 1er January of the year concerned of the acquired reserves and the guarantee referred to in Article 24;
2. the amounts referred to in 1°, point 1, relating to the previous year;
3. the variable elements that are taken into account in calculating the amounts referred to in 1°, points 1 and 2.
In the communication referred to in this paragraph, the pension agency or, where applicable, the organizer shall inform the affiliate that:
- the text of the pension regulations is available on request from the person designated in accordance with the regulations to that effect;
- it may consult data on its supplementary pension(s) within the supplementary pension data bank established by section 306 of the Programme Law (I) of 27 December 2006.
The communication may be carried out electronically under the following conditions:
- the electronic pension card must be printed in hard copy;
- an electronic pension sheet must be retained by the pension agency on a sustainable basis;
- if electronic communication involves access to a secure site that cannot be accessed from an outside computer to the organizer, the organizer makes available to workers who, within his or her company, do not have access to a computer of the means in the company to be able to consult the pension card in full confidentiality.
In the event of electronic communication, the affiliate referred to in this paragraph shall retain the right to request the communication of the affiliate in hard copy.
§ 2. The pension agency or the organizer himself, if requested, shall communicate to the affiliate, upon request, a historical overview:
- the amount of the reserves acquired by mentioning, where appropriate, the amount of the guarantees referred to in Article 24;
- if the benefits are computable, the amount of the benefits and the date on which they are payable.
This overview may be limited to the period of affiliation with the pension agency and to the period after 1er January 1996.
§ 3. Upon retirement or when other benefits become payable, the pension agency or the organizer himself, if so requested, shall inform the beneficiary or his or her beneficiaries of the benefits that are due and of the possible payment options.
§ 4. Communications referred to in paragraphs 1er to 3 also contain the following data:
1° the identification of the affiliate or interested party including the NISS number except for the beneficiaries of a death benefit;
2° if applicable the identification of the organizer including the BCE number;
3° the identification of the pension organization including the ECB number;
4° the identification of the pension commitment.
The King may complete the list of data in paragraph 1er.
If the organizer or pension agency wishes to provide additional information to the affiliate or interested party, this must be done in a clearly separate part.
§ 5. ADMSP may fix a standard format to be used for communications referred to in this section.
§ 6. The organizer or pension agency may, for all or part, be discharged from the performance of the obligations under this section, provided that the ASBL SiGeDiS, created in accordance with Article 12 of the Royal Decree of 12 June 2006 implementing Title III, Chapter II, of the Act of 23 December 2005 on the covenant of intergenerational solidarity, undertakes, on the basis of a convention with the organizer or organizer
§ 7. The pension agency communicates to the ASBL SiGeDiS created pursuant to Article 12 of the Royal Decree of 12 June 2006 on the execution of Title III, Chapter II, of the Act of 23 December 2005 on the covenant of intergenerational solidarity, the data necessary for the information referred to in Article 306, § 2, 5°, of the Programme Law (I) of 27 December 2006. "
Art. 30. Section 29 comes into force on 1er January 2016.
CHAPTER 3. - Amendments to supplementary pension legislation for self-employed workers
Art. 31. In section 42 of the Program Law (I) of 24 December 2002, as amended by the Act of 22 December 2003, by the Act of 27 October 2006, by the Act of 24 July 2008, by the Act of 28 April 2010 and by the Royal Decree of 3 March 2011, is inserted on 8° /1 as follows:
"8° /1. accrued benefits: benefits to which the affiliate may claim at the retirement age in accordance with the pension agreement if the member leaves his or her reserves with the pension organization without further contributions. "
Art. 32. Section 48 of the Act, as amended by the Act of 27 October 2006 and the Act of 27 December 2006, is replaced by the following:
"Art. 48. § 1er. The pension organization communicates annually to affiliates who paid a contribution the previous year, a pension sheet that contains:
1° in the first part, only the following data:
1. The amount of reserves acquired as at 1er January of the year concerned.
The amount guaranteed under section 47, paragraph 2, shall also be indicated if the amount of reserves acquired is less than that amount.
2. If the benefits acquired are computable, the amount of the benefits as at 1er January of the year concerned and the date of their due diligence.
3. The amount at 1er January of the year in question of the pension benefit at the pension age calculated assuming that the affiliate pays up to the retirement age contributions equal to those paid in the previous year.
It is specified that this is an estimate that is not to be notified of a right to a supplementary pension.
4. The amount at 1er January of the year concerned of the death benefit before the retirement age to be taken into account under the pension agreement.
2° in a second part, at least the following data:
1. current level of funding at 1er January of the year concerned of the acquired reserves and the guarantee referred to in Article 47, paragraph 2;
2. the amounts referred to in 1°, point 1, relating to the previous year;
3. the variable elements that are taken into account in calculating the amounts referred to in 1°, points 1 and 2;
4. the amount of contributions paid in the previous year, split by benefit;
5. where appropriate, the information relating to the beneficiary interest determined by the King;
6. where applicable, the amount of the affiliate's dependant surcharges in the previous accounting year;
7. where applicable, the guaranteed interest rate in the previous year.
In the communication referred to in this subsection, the pension agency shall inform the affiliate that it may consult data relating to its supplementary pension(s) within the supplementary pension data bank established by section 306 of the Program Law (I) of 27 December 2006.
The communication may be carried out electronically under the following conditions:
- The electronic pension card must be printed in hard copy;
- The pension sheet electronically accessible must be retained by the pension agency on a sustainable basis.
In the event of electronic communication, the affiliate referred to in this paragraph shall retain the right to request the communication of the affiliate in hard copy.
§ 2. The pension agency shall provide the affiliate, upon request, with a historical overview of the amount of the reserves acquired by mentioning, where applicable, the amount of the guarantee referred to in section 47, paragraph 2. This overview may be limited to the period of affiliation with the pension agency and to the period following the coming into force of this Act.
§ 3. Upon retirement or when other benefits become payable, the pension agency shall inform the beneficiary or, in the event of death, its beneficiaries of benefits that are due and of possible payment options.
§ 4. The pension agency may, for all or part, be discharged from the performance of the obligations under this section, provided that the SiGeDiS ABL, established pursuant to Article 12 of the Royal Decree of 12 June 2006 carrying out Title III, Chapter II, of the Act of 23 December 2005 on the intergenerational covenant, undertakes, on the basis of a convention with the pension agency, to resume the performance of these obligations.
§ 5. The pension agency communicates to the ASBL SiGeDiS created pursuant to Article 12 of the Royal Decree of 12 June 2006 on the execution of Title III, Chapter II, of the Act of 23 December 2005 on the pact of intergenerational solidarity, the data required for the information referred to in Article 306, § 2, 5, of the Programme Law (I) of 27 December 2006. "
Art. 33. In section 47, paragraph 1er, from the same law, the words "and benefits acquired" are inserted between the word "acquises" and the word "conformly".
Art. 34. Articles 31 to 33 included come into force on 1er January 2016.
PART 4. - Complementary pension for business leaders
CHAPTER 1er. - Definitions
Art. 35. For the purposes of this title, the following must be understood:
1° Complementary pension: the pension and/or survival in the event of the affiliate's death before or after the retirement age, or the capital value thereof, which is constituted on the basis of payments made in accordance with a pension regulation or pension agreement in addition to a pension established under a legal social security scheme;
2° pension commitment: an organizer's commitment to form a supplementary pension for one or more corporate leaders;
3° pension plan: a collective pension commitment;
4° Individual pension commitment: a pension commitment to a business leader and/or his or her eligible beneficiaries;
5° organizer: the legal person who makes a pension commitment;
6° Business Leader: the natural person referred to in section 32, paragraph 1er1° and 2° of the Income Tax Code 1992;
7° Affiliated: the business leader who benefits from a pension commitment and the former business leader who continues to receive current or deferred fees in accordance with the pension regulations or the pension agreement;
8° pension regulations: the regulations governing the rights and obligations of the organizer, the affiliate and its beneficiaries, the pension agency and the rules relating to the performance of the pension plan;
9° pension agreement: the agreement in which the rights and obligations of the organizer, affiliate and his or her beneficiaries, as well as the pension agency, and the rules relating to the execution of the individual pension undertaking;
10° acquired reserves: reservations to which the affiliate is entitled, at a specified time, in accordance with the pension regulations or the pension agreement;
11° benefits acquired: the benefits to which the affiliate may claim at the retirement age, in accordance with the pension regulations or the pension agreement, if, when the affiliate ceases to be a business leader of the organizer, he leaves his reserves acquired in the pension organization;
12° pension agency: an organization referred to in Article 2, § 1er or § 3, 5°, of the Act of 9 July 1975 relating to the control of insurance companies or section 2, 1°, of the Act of 27 October 2006, responsible for the execution of the pension undertaking;
13th retirement age: the retirement age referred to in the pension regulations or the pension agreement;
14° the Act of 27 October 2006: the Act of 27 October 2006 on the Control of Professional Retirement Institutions;
15° prudential control legislation: the Act of 9 July 1975 on the control of insurance companies and the Act of 27 October 2006, as well as their enforcement orders;
16° the FSMA: the Autorité des services et marchés financiers, established by Article 44 of the Act of 2 August 2002 on the supervision of the financial sector and financial services;
17° the Bank: the National Bank of Belgium referred to in the Act of 22 February 1998 establishing the organic status of the National Bank of Belgium.
CHAPTER 2. - General provisions on pension commitments
Art. 36. § 1er. Any pension commitment is governed by a pension regulation or agreement.
§ 2. Without prejudice to any mentions to be included under other statutory or regulatory provisions, the pension regulations or the pension agreement must specify the retirement age.
§ 3. The text of the pension regulations or pension agreement is communicated on its simple application to the affiliate. The pension regulation or pension agreement means who, by the organizer or pension agency, is responsible for this communication.
Art. 37. Without prejudice to the provisions of Article 3, § 3, 1 and 2°, of the Act of 27 October 2006, the organizer entrusts the execution of the pension commitment to a pension agency.
CHAPTER 3. - Acquired reserves, acquired benefits, affiliate information and payment of benefits
Art. 38. The affiliate is entitled to reserves and benefits acquired in accordance with the pension regulations or the pension agreement.
Art. 39. § 1er The pension agency or the organizer himself, if requested by the organizer, communicates annually to the organizer's corporate leaders a pension sheet that contains:
1° / in the first part, only the following data:
1. The amount of reserves acquired as at 1er January of the year concerned calculated on the basis of personal data and parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or the pension agreement. The recalculation date is also indicated.
In addition, the amount of the acquired reserves relating to the financing by the organizer and the amount relating to the financing by the business leader is provided.
2. If the benefits acquired are computable, the amount of the benefits as at 1er January of the year concerned calculated on the basis of personal data and parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or the pension agreement. The recalculation date is also indicated as well as that of the requirement of benefits acquired.
3. The amount at 1er January of the year in question of the benefit at the retirement age calculated on the basis of the following assumptions:
a. The affiliate benefits from the pension commitment to the retirement age;
b. The personal data and parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or the pension agreement. The recalculation date is indicated and if applicable the return.
It is specified that this is an estimate that is not to be notified of a right to a supplementary pension.
4. The amount at 1er January of the year concerned of the death benefit before the retirement age calculated on the basis of personal data and the parameters of the supplementary pension taken into account at the last recalculation date provided for in the pension regulations or the pension agreement. The recalculation date is indicated.
It is also specified whether there is an orphan annuity and whether there is a supplementary benefit in the event of death by accident.
2° / in a second part, at least the following data:
1. current level of funding at 1er January of the year concerned of the reserves acquired;
2. the amounts referred to in 1°, point 1, relating to the previous year;
3. the variable elements that are taken into account in calculating the amounts referred to in 1°, points 1 and 2.
In this communication referred to in this paragraph, the pension agency or, where applicable, the organizer shall inform the affiliate that:
- the text of the pension regulations is available on request from the person designated in accordance with the regulations to that effect;
- it may consult data on its supplementary pension(s) within the supplementary pension data bank established by section 306 of the Programme Law (I) of 27 December 2006.
The communication may be carried out electronically under the following conditions:
- The electronic pension card must be printed in hard copy;
- The pension sheet electronically accessible must be retained by the pension agency on a sustainable basis.
In the event of electronic communication, the business manager referred to in this paragraph shall retain the right to request the communication of the company in hard copy.
§ 2. Upon retirement or when other benefits become payable, the pension agency or the organizer himself, if so requested, shall inform the beneficiary or his or her beneficiaries of the benefits that are due and of the possible payment options.
§ 3. Communications referred to in paragraphs 1er to 2 also contain the following data:
1° the identification of the affiliate or interested party including the NISS number except for the beneficiaries of a death benefit;
2° if applicable the identification of the organizer including the BCE number;
3° the identification of the pension organization including the ECB number;
4° the identification of the pension commitment.
The King may complete the list of data in paragraph 1er.
If the organizer or pension agency wishes to provide additional information to the affiliate or interested party, this must be done in a clearly separate part.
§ 4. ADMSP may fix a standard format to be used for communications referred to in this section.
§ 5. The organizer or pension agency may, for all or part, be discharged from the performance of the obligations imposed in this section, provided that the ASBL SiGeDiS, created in accordance with Article 12 of the Royal Decree of 12 June 2006 implementing Part III, Chapter II of the Act of 23 December 2005 on the covenant between generations, undertakes, on the basis of a convention with the organizer, or to resume the pensioner.
§ 6. The pension agency communicates to the ASBL SiGeDiS, created in accordance with Article 12 of the Royal Decree of 12 June 2006 implementing Part III, Chapter II, of the Act of 23 December 2005 on the covenant of intergenerational solidarity, the data required for the information referred to in Article 306, § 2, 5°, of the Programme Law (I) of 27 December 2006.
Art. 40. § 1er. Without prejudice to the provisions of § 2 and the right of the business leader to transfer his reserves, when he ceases to be the business leader of the organizer, to a pension organization that manages the reserves in accordance with this title, the affiliate may not exercise the right to redeem his reserves or obtain the payment of his benefits only at the time of his retirement or from the time he reaches the age of 60 for the pension agreement.
§ 2. Advances on benefits, pledges of pension rights granted to guarantee a loan and the allocation of the redemption value to the replenishment of a mortgage credit, can only be allowed to enable the affiliate to acquire, build, improve, repair or transform real estate located in the territory of the European Economic Area. These advances and loans must be refunded as soon as these assets come out of the affiliate's heritage.
Where the pension regulation or pension agreement provides for benefits advances or pension benefits pledges or the possibility of assigning the redemption value to the replenishment of the mortgage credit, the limitations set out in paragraph 1er must be expressly included in the pension regulations or the pension agreement.
CHAPTER 4. - Transparency
Art. 41. The pension agency prepares a written statement on the principles of its investment policy. It reviews it at least every three years and immediately after any major change in the investment policy.
This statement contains, at a minimum, investment risk assessment methods, risk management techniques implemented and strategic asset allocation in light of the nature and duration of pension commitments.
The pension agency shall communicate in the month any change in the statement on the principles of the investment policy to the ADMSP.
FSMA may establish more specific rules on the content and form of this declaration by regulation.
Art. 42. § 1er. The pension organization prepares an annual report on the management of the pension commitment. This report is made available to the organizer, who communicates it on request to affiliates.
The report should contain information on:
1° The method of financing the pension commitment and structural changes in this funding;
2° the long- and short-term investment strategy and the extent to which social, ethical and environmental aspects are taken into account;
3° the return of investments;
4° the fee structure;
5° where applicable, participation in profits;
§ 2. The pension organization shall, upon request, issue to affiliates, their rightful persons or their representatives:
1° the declaration on the principles underlying the investment policy referred to in section 41;
2° the annual accounts and reports of the pension organization, as well as, where applicable, those relating to the pension undertaking concerned;
3° where the affiliate supports the investment risk, the range of possible investment options and the existing investment portfolio, with a description of the risks and costs associated with these investments.
FSMA may specify by regulation the content and form of the information referred to in this paragraph.
CHAPTER 5. - Control
Art. 43. Monitoring of compliance with the provisions of this title and its enforcement orders is entrusted to FSMA.
Art. 44. With a view to monitoring compliance with the provisions of this title and its enforcement orders, pension agencies shall communicate to FSMA the list of pension commitments they manage, the identification of the relevant organizers and the information relating to the commitments managed by FSMA.
FSMA sets out the periodicity, content and support of the communication referred to in paragraph 1er.
provided that the information referred to in paragraph 1er be communicated by pension organizations in accordance with the reporting instructions defined by the ASBL SiGeDiS, to the supplementary pension data bank established by section 306 of the Program Act (I) of 27 December 2006, the communication requirement referred to in paragraph 1er is considered to be filled.
Art. 45. Upon request from FSMA, pension agencies and organizers submit all information and provide all documents for the monitoring of compliance with the provisions of this title and its enforcement orders.
For the same purpose, FSMA may carry out on-site inspections at the Belgian headquarters of pension agencies and organizers or take a copy of any information in their possession, after having, as appropriate, informed the competent authorities of the Member State of origin.
For the same purpose, agents, brokers or intermediaries are required to provide to the ADMSP, upon request, any information they hold concerning pension plans or pension agreements subject to the provisions of this title.
FSMA may, for the purposes of the preceding three subparagraphs, delegate members of its staff or independent experts, who report to it.
Art. 46. § 1er. If FSMA finds that the pension agencies and organizers referred to in Article 45 do not comply with the provisions of this title or its enforcement orders, it shall set the time limit in which it must be corrected.
If, at the end of this period, the situation has not been resolved, the ADMSP may, regardless of the other measures provided by or under the law, disclose its injunctions to the organizer, affiliates and beneficiaries of pension plans or pension agreements or their representatives.
FSMA may, under the conditions provided for in this article, make public its injunctions through the Belgian Monitor or through the press.
Communications and publication fees are charged to the recipient of the injunctions.
§ 2. If pension agencies and persons referred to in Article 45 remain in default on the expiry of the period referred to in § 1er, the FSMA may, after the institution or person has been able to assert its means, inflict a breach that cannot be, per calendar day of delay, greater than 50,000 euros, nor, for the misknowledge of the same injunction, greater than 2.500,000 euros.
§ 3. Without prejudice to the other measures provided for in this title or by other laws and regulations, FSMA may, when it finds an offence to the provisions of this title or the decrees and regulations made for its execution, impose an administrative fine on the person responsible, which may not exceed, for the same fact or for the same set of facts, 2.500.000 euros.
§ 4. The treasury and fines imposed under this section are recovered to the benefit of the Treasury by the administration of the Cadaster, the Recording and the Domains.
§ 5. FSMA brings to the attention of the Bank the decisions it makes, by application of §§ 1er and 2, in respect of a pension agency subject to Bank control.
Art. 47. FSMA shall prepare every two years a report on the substances covered by this title and its enforcement orders.
Art. 48. Authorized commissioners and actuaries designated in accordance with the prudential control legislation shall notify the FSMA of any fact or decision they have been aware of in the course of their mission and that constitutes an offence to the provisions of this title and its enforcement orders.
The disclosure of the facts and decisions referred to in the first paragraph in good faith to the MSDS by the authorized commissioners and actuaries does not constitute a breach of any restriction on the disclosure of information imposed by contract or by a legislative, regulatory or administrative provision and does not entail any liability for the persons concerned for any kind relating to the content of that communication.
Art. 49. The Conseil de la Pension Complémentaire Libre des Indépendants referred to in section 60 of the Programme Law (I) of 24 December 2002 is responsible for the regular monitoring of the application of the provisions of this title and for a periodic evaluation of it. It may, upon request or initiative, provide advice or recommendations to the attention of the MSDS or competent ministers. He is also responsible for any task entrusted to him under a law or by the King.
Art. 50. The Commission de la Pension Complémentaire Libre des Indépendants referred to in section 61 of the Programme Law (I) of 24 December 2002 has the task of rendering notices on the orders made pursuant to this title and deliberating on any matters relating to the application of this title and its enforcement orders submitted to it by the competent ministers, the Council of the Pension Complémentaire Libre des Indépendants and the FSMA.
The Commission de la Pension Complémentaire Libre des Indépendants cited above may give advice on any issues related to the application of this title and its enforcement orders.
CHAPTER 6. - Criminal provisions
Art. 51. A penalty of one month to five years and a fine of 25 to 250 euros, or only one of these penalties, the directors, managers or agents of pension organizations and the organizers or their agents who knowingly made inaccurate statements on the application of this title, to the FSMA or to the person mandated by it, or who have refused to provide the information required by it
The same penalties are applicable to directors, commissioners, designated actuaries, directors, managers or agents of pension organizations and organizers or their agents who have not met their obligations under this heading or its enforcement orders or who have cooperated in the execution of pension plans or pension agreements that are contrary to this title or to its enforcement orders.
All provisions of Book 1 of the Penal Code, including those of Chapter VII and section 85, apply to offences described in this Title, without the fine being less than 40% of the minimum amounts determined in this Chapter.
CHAPTER 7. - Prescription
Art. 52. All actions between a business leader and/or an affiliate, on the one hand, and an organizer and/or pension agency, on the other hand, deriving or relating to a supplementary pension or its management shall be prescribed after a period of five years from the day after the day after the day on which the business leader or the injured affiliate has been aware or should have reasonably been aware of, or of the damage that gives to the event
All shares between a beneficiary, on the one hand, and an organizer and/or pension agency, on the other hand, deriving or relating to a supplementary pension or its management shall be prescribed after a period of five years from the day after the day on which the recipient has been aware or should reasonably have known either of the existence of the supplementary pension, of its quality of beneficiary and of the event depends on the amount of the person's impairment
The statute of limitations does not apply to minors, prohibitions and other persons who are incapable of doing so.
Nor does the statute of limitations apply to the business manager, affiliate or beneficiary who is by force majeure in the impossibility of acting within the aforementioned limitation period.
The provisions of this article are imperative.
CHAPTER 8. - Entry into force and transitional provisions
Art. 53. The provisions of this title, with the exception of section 40, do not apply:
1° to individual pension commitments granted to corporate leaders referred to in section 32, paragraph 1er, 1°, of the Income Tax Code 1992:
- up to the insured capital of a corporate executive insurance contracted before 1er July 2012 to fund this commitment;
- for the surplus, up to the amount of the internal provision referred to in section 66 of the program law of June 22, 2012, unless that internal provision was transferred to a pension agency;
2° to individual pension commitments granted to corporate leaders referred to in section 32, paragraph 1er, 2°, of the Income Tax Code 1992 and which existed before 16 November 2003:
- up to the insured capital of a corporate executive insurance contracted before 1er July 2012 to fund this commitment;
- for the surplus, up to the amount of the internal provision referred to in section 66 of the Program Law of June 22, 2012, unless that internal provision is transferred to a pension agency.
Art. 54. The limitation periods established by section 52 begin to run only from the date of its entry into force, when the action began before it. However, the total duration of the limitation period cannot exceed the original limitation period from the fact that the action is generated.
Art. 55. The entry into force of section 52 cannot result in a new limitation period for the actions already prescribed.
Art. 56. Articles 40, 41 and 42 come into force on 1er January 2015 and section 39 comes into force on 1er January 2016.
PART 5. - Out.
Art. 57. Section 3 of the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional social security benefits, as amended by the Act of 27 October 2006, by the Royal Decree of 3 March 2011 and by the Act of 5 May 2014, are amended as follows:
1° § 1er, 11°, is replaced by the following provision:
"11° output:
(a) When the organizer is a legal entity referred to in 5°, a)
1. Expiry of the employment contract, other than death or retirement. However, it is not considered an exit, the expiration of the employment contract, other than by death or retirement, followed by the conclusion of a contract of employment with another employer that falls under the scope of the same pension plan as that of the former employer, provided that there is, if it is a multi-organizer pension plan, an agreement as referred to in Rule 33/2
2. The termination of the affiliation is due to the fact that the worker no longer meets the terms and conditions of the pension plan, without the termination of the employment contract, other than death or retirement;
3. The termination of the affiliation is due to the fact that the employer or, in the event of a transfer of employment contract, the new employer of the worker no longer falls within the scope of the collective labour agreement by which the pension plan is established;
(b) When the organizer is an employer:
1. Expiry of the employment contract, other than death or retirement. However, it is not considered an exit, the expiration of the employment contract, other than by death or retirement, followed by the conclusion of a contract of employment with another employer who participates in the same multi-organization pension plan as the previous employer, provided that there is a convention as referred to in section 33/2 that regulates the resumption of rights and obligations;
2. The termination of the affiliation is due to the fact that the worker no longer meets the terms and conditions of the pension plan, without the termination of the employment contract, other than death or retirement;
3. The transfer of a worker to another undertaking or establishment resulting from a conventional assignment or a merger when the worker's pension plan is not transferred to another undertaking or to another institution.
2° § 1er is supplemented by a point 25° written as follows:
"25° multi-organizer pension plan: an identical pension plan established by several organizers whose execution is entrusted to the same pension organization or pension organizations."
Art. 58. In section 5 of the Act, as amended by the Act of 27 October 2006, the following amendments are made:
1° in § 2, paragraph 2 is repealed;
2° a § 2/1 is inserted as follows:
§ 2/1. Without prejudice to any mentions that must be included under other statutory or regulatory provisions, the pension regulations of a multi-organizer pension plan must include, in addition to the fact that it is a multi-organizer pension plan and the organizers who establish this plan, the fact that there is or does not exist a convention as referred to in section 33/2 that regulates the resumption of rights and obligations.
If there is no agreement as referred to in section 33/2 that regulates the resumption of rights and obligations, the pension regulations of the multi-organizer pension plan mention the consequences of the absence of a convention.
If there is a convention as referred to in Article 33/2 which regulates the resumption of rights and obligations, the pension regulation of the multi-organizer pension plan refers to the purpose of the agreement, namely the lifting of the effects of the expiration of the employment contract, other than by death or retirement, for the affiliate and the terms and conditions of the agreement. A copy of the agreement as referred to in section 33/2 which regulates the resumption of rights and obligations is attached to the pension regulations. "
Art. 59. In section 30 of the Act, the following amendments are made:
1° in paragraph 1er, the words "when out" are replaced by the words "when out";
2° the article is supplemented by a paragraph written as follows:
"The term referred to in the preceding paragraph must be made at the latest at the first of the following events: the transfer of acquired reserves referred to in section 32, the retirement or the repeal of the pension undertaking."
Art. 60. In the same Act, an article 33/1 is inserted as follows:
"Art. 33/1. § 1er. In cases of exit referred to in Article 3, § 1er, 11°, (a), 2° and (b), 2°, the application of the provisions of articles 24, 29, 30, 31, 32 and 33 is postponed to the expiration of the employment contract other than by death or retirement.
By derogation from the preceding paragraph, in cases of release referred to in Article 3, § 1er, 11°, (a), 2° , and (b), 2°, the worker may, provided that the worker no longer has a death risk coverage, transfer the acquired reserves increased, if any, to the amounts guaranteed under Article 24, to the host structure provided, if any, by the pension regulation, in accordance with Article 32, § 2.
In case of transfer referred to in the preceding paragraph, by derogation from paragraph 1erSections 24, 29 and 30 apply to the transfer.
§ 2. When it is an organizer referred to in Article 3, § 1er, 5°, a), the employer shall communicate in writing to the organizer a case of exit referred to in Article 3, § 1er, 11°, a), 2°, no later than 30 days after the exit.
In turn, the organizer informs the pension agency in writing of the exit within the meaning of Article 3, § 1er, 11°, a), 2°, no later than thirty days after the communication referred to in paragraph 1er.
The pension organization then has a 30-day period to inform the affiliate in writing of the exit, the retention or non-recovery of the death risk, and, failing to maintain the death risk coverage, the consequences of the failure to maintain the death risk coverage and its right, in accordance with paragraph 1er, paragraph 2, to transfer, where appropriate, the reservations acquired to the host structure.
When, by application of paragraph 1er, paragraph 2, the affiliate has the right to transfer the reserves acquired to the host structure and has allowed to expire a period of thirty days after the information has been sent by the pension agency referred to in paragraph 3, it is presumed not to have opted for the transfer of the aforementioned acquired reserves to the host structure.
§ 3. When it is an organizer referred to in Article 3, § 1er, 5°, b), the organizer communicates in writing to the pension agency a case of exit referred to in Article 3, § 1er, 11°, b), 2° no later than 30 days after the exit.
The pension agency then has a 30-day period to inform the affiliate in writing of the exit, retention or non-recovery of the death risk, and, failing to maintain the death risk coverage, the consequences of the failure to maintain the death risk coverage and its right, in accordance with paragraph 1er, paragraph 2, to transfer, where appropriate, the reservations acquired to the host structure.
When, by application of paragraph 1er, paragraph 2, the affiliate has the option of transferring the reserves acquired to the host structure and has let expire a period of thirty days after the information has been sent by the pension agency referred to in paragraph 2, it is presumed not to have opted for the transfer of the aforementioned acquired reserves to the host structure."
Art. 61. In the same Act, an article 33/2 is inserted as follows:
"Art. 33/2. § 1er. The organizers of a multi-organizer pension plan may conclude a convention whose purpose is to remove the effects of the expiration of the work contract, other than by the death or retirement of an affiliate with an organizer of the multi-organizer pension plan, which concludes a new work contract with an organizer who participates in the same multi-organizer pension plan.
§ 2. The convention referred to in paragraph 1er must organize the resumption of all the rights and obligations of the organizer that the affiliate leaves by the organizer that the affiliate joins, including the resumption of the guarantees referred to in Article 24.
The modalities of this resumption are determined by the convention.
The convention referred to in paragraph 1er and the recovery of all the rights and obligations it regulates is enforceable to affiliates. The affiliate may argue with the organizer that he joins all the rights he could claim with respect to the organizer he leaves. The organizer that the affiliate leaves, however, remains in solidarity with the affiliate in the event of the failure of the organizer he joins.
§ 3. The affiliate must be informed in writing of the resumption of rights and its consequences within thirty days of this recovery. In particular, this information must state that the recovery does not result in any changes to the pension commitment to the affiliate and that all the rights and obligations resulting from the pension plan are taken over in full by the organizer that he joins from the date of this recovery. It is also specified that the organizer that he leaves remains in solidarity in case of failure of the organizer that he joins.
The agreement specifies who, from the organizer that the affiliate leaves, from the organizer that the affiliate joins or from the pension agency is responsible for this information. "
PART 6. - Retirement age number
CHAPTER 1er. - Amendments to the Programme Law (I) of 24 December 2002
Art. 62. In section 42 of the Program Law (I) of 24 December 2002, as amended by the Act of 22 December 2003, by the Act of 9 July 2004, by the Act of 27 October 2006, by the Act of 24 July 2008, by the Act of 28 April 2010, by the Royal Decree of 25 March 2003 and by the Royal Decree of 3 March 2011, the following amendments are made:
1° to 1°, the words "retirement" are replaced by the words "retirement age";
2° the article is completed by the 15° written as follows:
"15th retirement age: the retirement age referred to in the pension agreement."
Art. 63. In Article 44, § 1er, of the same law, a paragraph is inserted between subparagraphs 1er and 2:
"Without prejudice to mentions to be included under other statutory or regulatory provisions, the pension agreement must specify the retirement age."
Art. 64. In paragraph 2 of section 47 of the Act, the words "before retirement" are replaced by the words "before retirement age".
Art. 65. In paragraph 3, paragraph 1er, of section 48 of the same law, the words "in retirement" are replaced by the words "at retirement age".
CHAPTER 2. - Amendments to the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional social security benefits
Art. 66. In Article 3, § 1er, of the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional social security benefits, as amended by the Act of 27 December 2006, by the Royal Decree of 3 March 2011 and by the Act of 5 May 2014, the following amendments are made:
1° to 1°, the words "retirement" are replaced by the words "retirement age";
2° the paragraph is supplemented by the 26° written as follows:
"26th retirement age: the retirement age referred to in the pension regulations or the pension agreement."
Art. 67. In section 5 of the Act, as amended by the Act of 27 October 2006, the following paragraphs 2/2 and 2/3 are inserted:
§ 2/2. Without prejudice to any mentions to be included under other statutory or regulatory provisions, the pension regulations or the pension agreement must specify the retirement age.
§ 2/3. The text of the pension regulations or pension agreement is communicated on its simple application to the affiliate. The pension by-law or pension agreement means who the organizer, employer or pension agency is responsible for this communication. "
Art. 68. In section 18 of the Act, replaced by the Act of 27 October 2006, the words "retirement" are replaced by the words "retirement age".
Art. 69. In section 19 of the Act, as amended by the Act of 27 October 2006, the following amendments are made:
1° in paragraph 4, paragraph 2, the words "at the time of retirement" are repealed;
2° the words "retirement" are replaced by the words "retirement age".
Art. 70. In section 21 of the Act, the words "retirement" are replaced by the words "retirement age".
Art. 71. In section 22 of the Act, the words "retirement" are replaced by the words "retirement age".
Art. 72. In section 24 of the Act, as amended by the Act of 27 October 2006, the following amendments are made:
1° in paragraph 1er, the words "retirement" are replaced by the words "retirement age";
2° in paragraph 2, paragraph 1er, the words "retirement" are replaced by the words "retirement age";
3° in paragraph 2, paragraph 3, the words "retirement" are replaced by the words "retirement age".
PART 7. - Other amendments
Art. 73. In Article 38, § 3duodecies, of the Law of 29 June 1981 establishing the general principles of social security of employed workers, replaced by the Law of 27 December 2012, the following amendments are made:
1° in the A, first paragraph, the word "employer" is replaced by the words "organizer referred to in Article 3, § 1er5°, the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional benefits in the area of social security,"
2° in the A, third paragraph, 1°, second paragraph, the sentence "Until the 2014 contribution year, by supplementary pension for retirement or survival, is not covered by the phrase, if any, at the level of the activity of the employer for the worker concerned" is deleted;
3° in the A, third paragraph, 2°, second paragraph, the sentence "Until the 2014 contribution year, the above-mentioned death benefit does not apply to the one that exists, if any, in the area of activity that the employer reports to the worker concerned" is deleted;
4° in A, fifth paragraph, the word "employer" is replaced in the first sentence by the words "organizer referred to in Article 3, § 1er5°, the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional social security benefits";
5° in the A, fifth paragraph, second sentence, the words "of the employer" are deleted;
6° in the A, fifth paragraph, second sentence, the words "that was not supported by the affiliate," are inserted between the words "in the X amount" and the words "if this share";
7° in A, the sixth paragraph is deleted;
8° in the D, second paragraph, the words "employees and sectoral organizers" are replaced by the words "the organizers referred to in Article 3, § 1er5°, the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional benefits in the area of social security,"
9° in the D, second paragraph, the word "employer" is replaced by the words "organizer referred to in Article 3, § 1er5°, the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional social security benefits";
10° in the D, second paragraph, the words "for employers and sectoral organizers respectively" are replaced by the words "for the organizers referred to in Article 3, § 1er, 5°, b), and those referred to in Article 3, § 1er, 5°, (a), the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional social security benefits;
11° in the E, the word "employers" is replaced by the words "organizers referred to in Article 3, § 1er5°, the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional benefits in the area of social security,"
12° a K is inserted as follows:
"For the organizers referred to in Article 3, § 1er, 5°, a), the Act of 28 April 2003 on supplementary pensions and the tax system of supplementary pensions and certain additional benefits in respect of social security, this paragraph comes into force from the 2014 contribution year. "
Art. 74. Article 73 produces its effects on 1er January 2014.
Art. 75. In Article 49, § 2, of the Programme Law (I) of 24 December 2002, the words "European Union" are replaced by the words "European Economic Area".
Art. 76. In section 52bis, paragraph 2, of the same law, inserted by the law of 27 October 2006, the words "retirement obligations" are replaced by the words "additional pension obligations".
Art. 77. In article 53, § 2, 2°, of the same law, inserted by the law of 27 October 2006, the words "of the pension plan" are replaced by the words "relatives to the supplementary pension".
Art. 78. Section 58bis of the Act, inserted by the Act of 27 October 2006 and amended by the Royal Decree of 3 March 2011, is supplemented by a paragraph written as follows:
"As long as the information referred to in paragraph 1er be communicated by pension agencies and legal persons concerned by the execution of the solidarity regimes in accordance with the declaration instructions defined by the ASBL SiGeDiS, to the supplementary pension data bank established by section 306 of the Program Law (I) of 27 December 2006, the obligation to report referred to in paragraph 1er is considered to be filled."
Art. 79. In section 61, § 2, 3°, of the same law, the words "The Pensioners' Advisory Committee" are replaced by the words "the Federal Senior Advisory Council".
Art. 80. In Article 6, § 1erParagraph 2 is replaced by the following:
"An organizer may not grant any individual pension commitments during the last 36 months preceding the retirement, the taking of an unemployment plan with an additional company or the taking of courses for a period during which the additional benefits are paid to certain social security allowances referred to in section 114, 3°, (a), of the Act of 27 December 2006 on various provisions".
Art. 81. In section 13 of the Act, as amended by the Act of 10 May 2007, the following amendments are made:
1° the 2nd sentence of 1er becomes a second paragraph;
2° current paragraph 2 that becomes paragraph 3, is replaced by the following:
"The affiliate benefits from the pension commitment as well as, where applicable, the commitment of solidarity related to the pension commitment, as long as it is in service. "
Art. 82. In article 27, § 2, of the same law, the words "European Union" are replaced by the words "European Economic Area".
Art. 83. In section 41bis, paragraph 2, of the Act, inserted by the Act of 27 October 2006, the words "retirement obligations" are replaced by the words "retirement commitments".
Art. 84. Section 49bis of the Act, inserted by the Act of 27 October 2006 and amended by the Royal Decree of 3 March 2011, is supplemented by a paragraph written as follows:
"As long as the information referred to in paragraph 1er be communicated by pension agencies and the legal persons concerned by the execution of the solidarity commitments in accordance with the declaration instructions defined by the ASBL SiGeDiS, to the supplementary pension data bank established by section 306 of the Program Law (I) of 27 December 2006, the obligation to report referred to in paragraph 1er is considered to be filled."
Art. 85. In section 53, § 2, 4°, of the same law, the words "the Pensioners' Advisory Committee" are replaced by the words "the Federal Seniors' Advisory Board".
PART 8. - Provisions common to titles 3 to 7
Art. 86. Formal adaptation to the provisions of securities 3 to 7 of existing pension regulations and pension agreements must be completed by 1er July 2017.
Art. 87. From 2016, each citizen in the year he or she reaches the age of 45 receives personalized information about both his or her legal pension rights and his or her supplementary pension rights by mail. With respect to legal pension rights, the information includes a career overview and an estimate of these rights. With respect to supplementary pension entitlements, this information includes the data referred to in section 306/1 of the Programme Law (I) of 27 December 2006 as available as 1er January of the year concerned. This personalized information indicates the steps to be taken to consult the legal pension and supplementary pension data electronically.
If a citizen has not opted for electronic communication of the personalized information referred to in paragraph 1er or if it has not electronically consulted its legal pension and/or supplementary pension rights data during the period between 45 years and 50 years, the personalized information referred to in paragraph 1er updated is communicated from 2016 by mail at the end of this period. The same applies to periods between the ages of 50 and 55, between the ages of 55 and 60, and between the ages of 60 and 65, if the citizen at the end of these periods has still not opted for electronic communication of the personalized information referred to in paragraph 1er or has not yet accessed its legal pension and/or supplementary pension rights data electronically.
The King may specify the terms and conditions of the communication of the personalized information referred to in this article.
PART 9. - Specific provision for corporate reviewers
Art. 88. Article 8, § 2, of the Act of July 22, 1953 creating an Institute of Business Reviewers and organizing public supervision of the profession of corporate reviewer, coordinated on April 30, 2007, is repealed.
Art. 89. Article 88 produces its effects on 1er April 2014.
PART 10. - Amendment of public sector survival pension legislation
CHAPTER 1er. - Amendments to the Act of May 15, 1984 on harmonization measures in pension plans
Art. 90. In section 2 of the Act of 15 May 1984 on measures to harmonize public sector pensions, as amended by the Act of 21 May 1991, by the Royal Decree of 16 July 1998 and by the Act of 3 February 2003, the following amendments are made:
1° § 1er is supplemented by a paragraph that reads as follows:
"For the determination of the minimum period of one year of marriage referred to in paragraph 1erwhere applicable, the duration of the legal cohabitation between the surviving spouse and the deceased spouse immediately preceding their marriage shall be taken into account. However, only the declaration of legal cohabitation referred to in article 1476 of the Civil Code is taken into account.".
2° § 3 is replaced by the following provision:
§ 3. The surviving spouse may not claim for the benefit of this chapter if, due to offences committed against his spouse, he is unworthy to inherit it in accordance with Article 727, § 1er, 1° or 3° of the Civil Code."
Art. 91. In book 1er, Title 1er of the same law, it is inserted a chapter IIbis, entitled "transition allowance".
Art. 92. In this chapter IIbis inserted by section 91, an article 5/1 is inserted as follows:
"Art. 5/1. § 1er. This chapter applies only to surviving spouses of a deceased spouse from 1er January 2015 and who are under 45 at the time of death.
The age of 45 under paragraph 1er to be carried
- 45 years and 6 months when the death of the spouse occurs in the period between 1er January 2016 and December 31, 2016;
- 46 years when the death of the spouse occurs in the period between 1er January 2017 and December 31, 2017;
- 46 years and 6 months when the death of the spouse occurs in the period between 1er January 2018 and December 31, 2018;
- 47 years when the death of the spouse occurs in the period between 1er January 2019 and December 31, 2019;
- 47 years and 6 months when the death of the spouse occurs in the period between 1er January 2020 and 31 December 2020;
48 years when the death of the spouse occurs in the period between 1er January 2021 and December 31, 2021;
48 years and 6 months when the death of the spouse occurs in the period between 1er January 2022 and 31 December 2022;
- 49 years when the death of the spouse occurs in the period between 1er January 2023 and 31 December 2023;
- 49 years and 6 months when the death of the spouse occurs in the period between 1er January 2024 and 31 December 2024;
- 50 years when the death of the spouse occurs after December 31, 2024. ".
§ 2. By order deliberately in the Council of Ministers, the King may authorize, under the conditions fixed by him, the surviving spouse who reaches the age referred to in § 1erParagraph 1er, to be opted for the benefit of the provisions of this chapter in terms of transitional allocation.
§ 3. By deliberate decree in the Council of Ministers, the King may, under the conditions that He sets, extend the benefit of the transitional allowance to the legal cohabitants who are not united by a bond of kinship, covenant or adoption resulting in a prohibition of marriage provided for in the Civil Code.".
Art. 93. In chapter IIbis, an article 5/2 is inserted as follows:
"Art. 5/2. For surviving spouses referred to in 5/1, the payment of the surviving pension established in accordance with Chapter II is suspended from the date of taking of the pension until the employee has actually benefited from a pension.
For the purposes of paragraph 1, if the surviving pension holder can claim a Belgian pension and a foreign pension, it is only taken into account the Belgian pension.
In the event of retirement due to the physical inability of the survivor pension holder, the survivor pension holder shall be paid from the first day of the month following the period referred to in paragraph 2 of section 5/3.
If, at the legal age of retirement, the survivor pension holder cannot claim a pension, the survival pension is paid from the first day of the month following the one in which the pensioner reaches the legal age."
Art. 94. In the same chapter IIbis, an article 5/3 is inserted as follows:
"Art.5/3. Instead of the payment of the survival pension, the surviving spouse is granted a temporary transition allowance equal to the amount of the survival pension.
The transition allowance is granted to the surviving spouse for a period of 12 months from the first day of the month following the death of the spouse. However, if at the time of death, a child is dependent for which one of the spouses received family allowances or a posthumous child is born within three hundred days of death, the allowance is granted for a period of 24 months."
Art. 95. In the same chapter IIbis, an article 5/4 is inserted as follows:
"Art. 5/4. § 1er. The re-marriage of the transition allowance will result in the suspension of the payment of this allowance from the first day of the month following the re-marriage and the first day of the month following the death of the spouse or ex-spouse with which the surviving spouse re-married.
§ 2. From the head of successive marriages:
- the surviving spouse can benefit simultaneously only from a single transition allowance, the highest;
- the accumulation of a survival pension and a transition allowance is not permitted. In this case, only the highest benefit is paid.
For the purposes of this paragraph:
- the pension and allowances granted in one of the pension plans referred to in section 38 of the Act of 5 August 1978 of economic and budgetary reforms;
- pensions or allowances resulting from separate activities of the same spouse, including those exercised as an employee or an independent worker, are considered to form a single pension or allowance."
Art. 96. In the same chapter, IIbis, an article 5/5 is inserted as follows:
"Art. 5/5. § 1er. Not applicable to the transition allowance:
Articles 4, § 3, 8 and 14;
- Article 12 of the Act of 9 July 1969 amending and supplementing the legislation on pensions and survival of public sector workers;
- the provisions of Part 8, Chapter 1er Act of 28 June 2013. ".
§ 2 Sections 118 to 133 of the Act of 26 June 1992 on social and other provisions apply to the transitional allowance.
Art. 97. In the same Act, the third paragraph of section 6 is replaced by the following provision:
"The divorced spouse cannot claim for the benefit of this chapter if he is, because of offences committed against his former spouse, unworthy to inherit it in accordance with Article 727, § 1er, 1° or 3° of the Civil Code."
Art. 98. In the same Act, an article 6/1 is inserted as follows:
"Art. 6/1. When the death of the rightful person occurs from 1er January 2015 and that the divorced spouse is under 45 years of age at the time of the death, the survivor pension of the divorced spouse is suspended from the date of taking of the pension until the employee actually benefits from a pension.
The same applies to the divorced spouse if there is a surviving spouse under the age of 45 at the time of death.
The age of 45 is increased to 50 years in accordance with the terms set out in Article 5/1.
No surviving pension can be paid to the divorced spouse until it has reached the age of 45, unless it justifies a permanent disability of at least 66% or has a dependent child. The King determines the modalities for recognition of permanent incapacity and defines the concept of dependent children within the meaning of this paragraph.
For the purposes of paragraph 1, if the surviving pension holder can claim a Belgian pension and a foreign pension, it is only taken into account the Belgian pension. ".
Art. 99. In article 22 paragraph 1 of the Act, the words "pensions granted to the rightful persons" are replaced by the words "pensions or allowances granted to the rightful persons".
CHAPTER 2. - Entry into force. - Transitional provision
Art. 100. This title comes into force on 1er January 2015.
Art. 101. § 1er. By derogation from Article 100, Article 90, 1° produces its effects on 1er January 2000 and applies only to deaths that occurred from that date.
§ 2. When the death occurred before 1er April 2011, the benefit of the amendments made by section 90, 1° is subject to the introduction of an application, which is supposed to have been filed on the date of death.
§ 3. Application of paragraphs 1er and 2 may not have the effect of reducing or deleting a surviving pension already granted regardless of the person entitled to it, subject to any provision in § 4.
§ 4. When an orphan pension has been granted, pursuant to section 9, paragraph 2, of the Act of 15 May 1984 on measures of harmonization in pension plans, to a child who has the deceased agent and surviving spouse as his or her father and mother, the surviving spouse may not claim payment of his or her survivor pension as long as orphan pension rights exist. However, from the first day of the month following that of the publication of this Act:
- the surviving spouse pension may be paid;
- He's put an end to the orphan's pension.
PART 11. - Amendment of the law of 26 May 2002 concerning the right to social integration
Art. 102. In section 32 of Act 26 May 2002 on the right to social integration, the following amendments are made:
1° in § 1er, the words "a grant equal to 50%" are replaced by the words "a grant equal to 55%";
2° in § 2, the words "is ranged to 60%" are replaced by the words "is ranged to 65%";
3° in § 3, the words "is ranged to 65%" are replaced by the words "is ranged to 70%";
4° in § 5, the words "respective of 50% and 60%" are replaced by the words "respective of 55% and 65%".
Art. 103. In section 33 of the Act, the words "70 % of the amount" are replaced by the words "75 % of the amount".
Art. 104. The provisions of this title come into force on 1er July 2014.
PART 12. - Value Added Tax - Travel Agencies
Art. 105. In section 41 of the Value Added Tax Code, replaced by the Act of 26 November 2009 and amended by the Act of 17 June 2013, a paragraph 2bis is inserted, as follows:
" § 2bis. Is exempted from the tax, the provision of services of a travel agency where, for the purpose of carrying out a trip, the transactions for which the travel agency uses other travel agents are carried out by the travel agencies outside the Community.
Where operations referred to in paragraph 1er are carried out both inside and outside the Community, only the portion of the service delivery of the travel agency must be considered exempt from operations outside the Community. ".
Art. 106. The King sets the date of entry into force of this title by order deliberately in the Council of Ministers.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 15 May 2014.
PHILIPPE
By the King:
Minister of Pensions,
A. DE CROO
Minister of Average Classes, E.P., Independents and Agriculture,
Mrs. S. LARUELLE
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) House of Representatives:
(www.lachambre.be)
Documents: 53-3500
Senate: (www.senate.be):
Documents: 5-2863
Project referred to by the Senate.