An Act To Amend The Tax Code Income 1992 Following The Introduction Of Regional Additional Tax On Income Tax Of Individuals Referred To In Title Iii/1 Of The Special Law Of 16 January 1989 On The Financing Of The Communities And

Original Language Title: Loi modifiant le Code des impôts sur les revenus 1992 à la suite de l'introduction de la taxe additionnelle régionale sur l'impôt des personnes physiques visée au titre III/1 de la loi spéciale du 16 janvier 1989 relative au financement des Communautés et

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2014003239&caller=list&article_lang=F&row_id=700&numero=728&pub_date=2014-05-28&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2014-05-28 Numac: 2014003239 SERVICE PUBLIC FÉDÉRAL FINANCES may 8, 2014. -Act to amend the Tax Code income 1992 following the introduction of additional regional tax on income tax of individuals referred to in title III/1 of the special law of 16 January 1989 on the financing of the communities and Regions, amending the rules on non-resident tax and amending the Act of 6 January 2014 on the sixth State reform concerning the matters referred to in article 78 of the Constitution (1)

PHILIPPE, King of the Belgians, to all, present and future, hi.
The Chambers have adopted and we endorse the following: Chapter 1. -Available general Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
CHAPTER 2. – Implementation of regional taxation rules to tax non-residents article 2. in title V, of the 1992 income tax Code, it is inserted a chapter V entitled "Chapter V - Application of the regional taxation rules".
S. 3. in title V, chapter V, of the same Code, inserted by section 2 of this Act, it is an article inserted 248/1, as follows: "article 248/1. The tax reductions which, based on article 6, § 2, paragraph 1, 4 °, of the special law of 16 January 1989 from financing of the communities and the Regions, as it existed before be amended by the special law of 6 January 2014, are granted by a region, are taxpayers referred to in article 227, 1 ° when they meet each of the following conditions : 1 ° the taxpayer is a resident of another Member State of the European economic area;
2 ° the taxpayer has received or collected in Belgium in taxable professional income amounting at least to 75 sq. ft.
of all his professional income obtained or collected during the taxable period of Belgian and foreign source;
3 ° the taxpayer is in accordance with articles 248/2 and 248/3, located in the region which grants reductions. "."
S. 4. article 248/1 of the same Code, inserted by section 3 of this Act, is replaced by the following: 'article 248/1. In order to take account of regional tax provisions, a taxpayer referred to in article 227, 1 °, for which the tax is calculated in accordance with article 244 is located in an area in accordance with articles 248/2 and3 248. "."
S. 5. in title V, chapter V, of the same Code, inserted by section 2 of this Act, it is an article inserted 248/2, as follows: "article 248/2. § 1.
For the purposes of this chapter, non-residents under section 227, 1 °, are located in a single region.
Only professional income taxable in Belgium which are actually regularised in accordance with sections 232 and 248, §§ 2 and 3, are taken into account for the purposes of this chapter.
§ 2. To locate a non-resident in a region, the following rules are applied successively: 1 ° when the non-resident has obtained its taxable professional income in Belgium in just one area, it is supposed to be located in this region.
2 ° when the non-resident has obtained its taxable professional income in Belgium in several regions, it is supposed to be located in the region where the highest net professional income – calculated to two decimal places - has been obtained;
3 ° when the non-resident has obtained its taxable professional income in Belgium in several regions and there, is obtained in each region a same - calculated to two decimal places - net professional income, is obtained in two regions even the highest net professional income, it is supposed to be located in the region where the largest number of working days actually provided was made;
4 ° when the non-resident has obtained the same net professional income highest in more of a region and that in each of these regions, it has provided the same number of days of actual work, it is supposed to be located in the region in which it was located in the previous taxable period.
For the purposes of this article, means income net professional income after deduction of business expenses and before application of economic-related exemptions and the deduction of business losses.
§
3. When a common tax is established: 1 ° both spouses are located in the same region;
2 ° the whole of net professional income of the two spouses is taken into consideration for the application of § 2, paragraph 1, 1 ° and 2 °;
3 ° actually provided by both spouses working days all is taken into consideration for the application of § 2, paragraph 1, 3 °. ".
S. 6. in title V, chapter V, of the same Code, inserted by section 2 of this Act, it is an article inserted 248/3, as follows: "article
248/3. § 1. To determine in which area a professional income was obtained, the rules referred to in paragraph 2 are applied.
§ 2. The remuneration of workers, other than repair or part of a temporary loss of earnings benefits, are supposed to be obtained: 1 ° with respect to the remuneration of a worker who fills the most important part of his obligations towards his employer in a place of work in Belgium, the region where this normal place of employment is located.
A worker who pursues his occupation on board a conveyance operated in national or international transport of goods or persons, is supposed to have his normal place of employment to the place in Belgium where he begins and ends normally a service period or series of periods of service;
2 ° with respect to the remuneration of a worker who has no normal place of employment within the meaning of 1 °: in the region where the employer's establishment is located where or from which it receives its instructions;
3 ° in relation to the remuneration that cannot be localized based on the 1 ° and 2 °:-the region where professional activity has actually been exercised, where the professional activity exercised in Belgium;
-in the region where the employer is established, in other cases.
The remuneration of executives, other than repair or part of a temporary loss of earnings benefits, are supposed to be obtained: 1 ° in relation to the remuneration for the exercise of a warrant administrator, Manager, liquidator or similar functions, obtained in the region where the legal person is established;
2 ° in relation to the other compensation, in the area determined in accordance with the rules for the remuneration of workers referred to in paragraph 1.
Benefits, other than benefits in repair or part of a temporary loss of profits, are expected to be obtained: 1 ° in the area where is located the Belgian establishment to which profits can be attributed;
2 ° with respect to alienation or income from the rental of real property as well as the constitution or the transfer of rights in rem over property real estate which cannot be attributed to a Belgian institution, the area where the real estate is located;
3 ° in relation to the benefits resulting from the as a partner in a partnership, a group or an association which is supposed to be an association without legal personality under article 29, paragraph 2, in the region which is established, society, group or association.
The profits, other than repair or part of a temporary loss of profits benefits, are expected to be obtained: 1 ° in the area where is located the establishment to which profits can be attributed;
2 ° with respect to the revenues that cannot not be localized based on the 1 °, in the region where the occupation has been carried.
Earnings and profits of a previous activity, are expected to be achieved in the region determined in accordance with the rules for profits or profits, as the case may be.
The remuneration of the spouses are expected to be obtained in the region where the spouse who assigns the remuneration obtained profits or profits.
Repair all or part of a temporary loss of income benefits, are supposed to be obtained: 1 ° in relation to the benefits attributed by a region, the region that assigns the allowance;
2 ° with respect to the other benefits:-the region where revenues for the professional activity in respect of which benefits are paid, were obtained as last amended in accordance with the rules set out in the preceding paragraphs;
-in the region where the debtor of allowances is established when the allowances are not paid in respect of the exercise of a professional activity.
Pensions, annuities and allowances in lieu are supposed to be obtained: 1 ° in the region where, according to the rules set out in the preceding paragraphs, the highest professional net income was obtained or, in the case of application of article 248/2, § 2, paragraph 1, 3 °, the large number of days of work actually provided was done, in the taxable period preceding the taxable period to commence at retirement or the finding of disability Permanent of the taxpayer;
2 ° subject of 1 ° in the region which have been obtained, in accordance with the rules set out in the preceding paragraphs, the professional income which gave rise to the pension rights;
3 ° subject of 1 ° and 2 °, the region where the debtor of the pension is established when:-the income

professionals who gave rise to the pension rights, are not related to an occupational activity in Belgium;
-It can be demonstrated in what region professional income which gave rise to the pension rights have been obtained;
-the pension is not related to the exercise of a professional activity.
The revenue referred to in article 228, § 3, are expected to be achieved in the region where the debtor's income is established.
S. 7. articles 2, 3, 5 and 6 are applicable from the 2014 tax year.
Article 4 shall apply from the year 2015.
CHAPTER 3. -Changes of the tax income 1992 for the introduction of regional additional tax on natural persons Section 1st Tax Code. -Amendments to the provisions in relation to the tax of physical persons subsection 1. -Definitions art. 8 in article 2 of the 1992 income tax Code, replaced by the law of August 10, 2001 and amended by the laws of the May 17, 2004, 15 December 2004, December 27, 2006, 11 December 2008 and July 30, 2013, the following changes are made: 1 ° the § 1, 1 °, paragraph 1 is replaced by the following: 'a) natural persons who have established : - their residence in Belgium;
-When they have no place of residence in Belgium, the headquarters of their fortune in Belgium;
2 ° in the § 1, 1 °, paragraph 2, the words "or the headquarters of their fortune" are repealed;
3 ° paragraph 1 is supplemented by 15 °, as follows: "15 ° home loans by home loans, means the housing referred to in article 5/5, § 4, paragraphs 2 to 8 of the special law of 16 January 1989 on the financing of the communities and the Regions.";
4 ° it is supplemented by a paragraph 3 as follows: "§ § 3 3" The terms 'tax State', 'reduced tax State', ' natural persons tax federal ","surcharges regional","regional tax decrease","regional tax increase","regional tax reduction","regional tax credit"," tax of natural persons regional "and"tax total "have for the purposes of this Code and supported his execution orders, the meaning given to them in the title III/1 of the Special Act of 16 January 1989 on the financing of the communities and the Regions".
Sub-section 2. -Changes in tax of natural persons article base 9. in article 7, § 1, 1 °, a, first indent, of the same Code, amended by the acts of 30 March 1994, 27 December 2004 and 22 December 2009, the words "housing referred to in article 12 § 3" are replaced by the words 'own dwelling'.
S. 10 article 9 of the same Code, the following changes are made: 1 ° before the single paragraph, which becomes paragraph 2, there shall be inserted a paragraph worded as follows: "for the purposes of this section and subject to article 494, §§ 3 and 6, a cadastral income of an assessment or a reassessment is supposed to exist from the date where the event whose declaration is prescribed by section 473 , has occurred. ";
2 ° in the single paragraph, now paragraph 2 by 1 °, the words "expressed in months" are replaced by the words "expressed in days".
S. 11. article 12, § 3, inserted by the programme act of December 31, 2004 and amended by laws of December 27, 2005-April 25, 2007, is replaced by the following: "§ § 3 3" The income of own accommodation is exempt. "."
S. 12 article 14 of the same Code, replaced by the law of July 6, 1994 and amended by the law of 10 August 2001 and December 27, 2004, the following changes are made: 1 ° 1st paragraph (1), is replaced by the following: "1 ° the interests of debts incurred specifically to acquire or retain property incomes are included in the taxable estate income after application of article 12 it being understood that the interest on a debt contracted for only real estate may be deducted from all income real estate; ";
2 ° in the paragraph 1, 2 °, the words ", relating to goods in the 1 °" shall be inserted between the words "similar property rights"and the words"excluding";
3 ° between paragraph 1 and paragraph 2, which becomes paragraph 3, there shall be inserted a paragraph, as follows: "when the real estate for which debt referred to in paragraph 1, 1 °, has been contracted or for which the fees referred to in paragraph 1, 2 ° have been paid, has produced, after application of article 12 of the taxable real estate income for only part of the taxable period" , interest and royalties referred to in paragraph 1, are deductible only when they have been paid during the part of the taxable period during which the real estate product taxable property income. "."
S.
13. in article 19, § 1, paragraph 1, 3 °, of the same Code, replaced by the law of 27 December 2004, the has) is replaced by the following: "has) or contracts with a guaranteed return with no premiums gave rise to:-a tax reduction for long-term savings in application of articles 1451 to 14516;"
-a regional tax reduction or a regional tax credit; "."
S. 14. article 31, paragraph 3, of the same Code, replaced by the law of 28 December 1992, is repealed.
S. 15A article 34 of the same Code, amended by the acts of 28 December 1992, 19 July 2000, April 28, 2003, December 27, 2004, 22 December 2008 and July 28, 2011, the following changes are made: 1 ° in the § 1, 2 °, paragraph 1 (d), the words "in articles 104, 9 ° and 1451, 2 °." shall be replaced by the words "article 1451 ,
2° ; ";
2 ° the § 1, 2 °, paragraph 1, is completed by an e), as follows: "e) contributions for which a regional tax reduction or a regional tax credit has been granted. ';
3 ° in paragraph 5, the words "in articles 104, 9 ° and 1451, 2 °," are replaced by the words "to the § 1, 2 °, paragraph 1, d and e,".
S. 16. in article 39, § 2, 2 °, of the same Code, replaced by the law of 28 April 2003 and amended by the law of 27 December 2004 and December 27, 2005, the has) is replaced by the following: 'a) for which no exemption has been operated under the provisions previously applicable to the tax year 1993, for which the tax reduction provided for in article 1451 , 2 °, has not been granted and for which no reduction in regional tax nor any regional tax credits were awarded; "."
S.
17. in article 87, paragraph 1, of the same Code, replaced by the law of August 10, 2001, the words "unless the tax is increased" are replaced by the words "unless the State tax increased the tax to income referred to in articles 17, § 1, 1 to 3 ° and 90 °, 6 ° and 9 °, and the capital gains on movable securities taxed on basis of article 90 '' and values ", 1 °, taken together for both spouses, is increased".
S. 18. article 88, paragraph 2, of the same Code, inserted by the law of August 10, 2001, is replaced by the following: "this provision does not apply when state tax increased the tax to income referred to in articles 17, § 1, 1 to 3 ° and 90 °, 6 ° and 9 °, and the capital gains on movable securities taxed on basis of article 90 '' and values , 1 °, taken together for both spouses find plus. "."
S. 19. article 93bis, 1 °, of the same Code, inserted by the royal decree of 20 October 1996 and replaced by the law of 27 December 2005, is replaced by the following: "1 ° of the transfer for consideration of accommodation which was clean accommodation of the taxpayer for a continuous period of at least 12 months preceding the month in which the alienation took place.
However, a period of 6 months, during which the housing must remain unoccupied, may be intercalated between the period of at least 12 months and the month in which the alienation took place; "."
S.
20A article 104 of the same Code, as last amended by the Act of December 13, 2012, the following changes are made: 1 ° the introductory phrase is replaced by the following: "the following expenses are deducted from all net revenues, to the extent that they have been actually paid during the taxable period: ';
2 9 ° ° is repealed.
S. 21. article 105 of the same Code, replaced by the law of December 24, 2008 and amended by the law of December 13, 2012, is replaced by the following: 'article 105. when a common tax is established, the deductions referred to in article 104 shall be counted as follows: 1 ° expenses that are due jointly by the two spouses, shall be transferred, in the first place, the proportional rule across the net income of the two spouses;
2 ° then, expenditures which one of the spouses shall be personally liable are charged by priority across the net income of that spouse and any balance is charged to all the net income of the other spouse. "."
S. 22. in title II, chapter II, section VI, of the same Code, the part "E. Deduction for single unit" which includes articles 115 and 116, replaced by the Act of 27 December 2004 and amended by the laws of the 27 December 2005, December 27, 2006, April 25, 2007 and December 24, 2008, is repealed.
S. 23. in article 131 of the Code, as last amended by the Act of June 8, 2008, it is inserted a paragraph between paragraph 1 and paragraph 2, which becomes paragraph 3, reading as follows: "in the event of application of articles 14537 or 539 and when the taxable income of the taxpayer exceed 15 220 EUR, increased by the difference between the amount of base referred to in paragraph 1" , 1°,

and the basic amount referred to in paragraph 1, 3 °, the basic amount exempt from tax is, by way of derogation from paragraph 1, equal to 4 095 EUR, increased by the positive difference between: a) the difference between the basic amount referred to in paragraph 1, 1 °, and the basic amount referred to in paragraph 1, 3 ° and b) positive difference : - taxable income less the amount which, in principle, come into consideration for the purposes of tax referred to in articles 14537 or 539, possibly limited to the maximum amount laid down in these articles and -220-EUR 15. ".".
Sub-section 3. -Calculation of tax of physical persons art. 24 A section 1451 of the same Code, inserted by the law of 28 December 1992 and amended by the law of 17 November 1998, January 25, 1999, May 17, 2000, December 24, 2002, April 28, 2003, December 27, 2004, 27 December 2005 and 27 December 2006, the following changes are made: 1 ° 2 °, the words "and to the extent where this capital is not the reconstitution or the guarantee of a mortgage loan for housing referred to in article 104, 9 ° "are repealed;
2 ° in 3 °, the words "other than housing referred to in article 104, 9 °" are replaced by the words "other than home loans from the taxpayer".
S. 25. article 1454 of the same Code, inserted by the law of 28 December 1992 and amended by laws of 20 September 2001, 24 December 2002 and 22 December 2008, is completed with a 4 °, as follows: "4 ° the capital established in the contract of life insurance does not serve the reconstitution or the guarantee of a loan contracted to acquire or maintain accommodation which is clean accommodation of the taxpayer at the time of the payment of premiums or contributions".
S. 26. article 1455 of the same Code, replaced by the law of May 17, 2000 and amended by the Act of 27 December 2004, is supplemented by a paragraph worded as follows: "the payments referred to in article 1451, 3 °, do not account for the reduction housing for which the mortgage was contracted, when home loans from the taxpayer at the time where payments have been made.".
S. 27A article 1456, paragraph 1, of the same Code, replaced by the law of 27 December 2004 and amended by the Act of 27 December 2005, the following changes are made: 1 ° in the first indent, the words ", excluding professional income taxed in accordance with article 171," shall be inserted between the words "business income" and the words "and 6 per cent of the surplus";
2 ° the second indent is replaced by the following: "- and on the other hand the amount of the expenditure incurred to acquire or retain the own dwelling for which the 14537 articles and 14539 reductions can be granted, without taking into account possible increases referred to in article 14537, § 2, paragraphs 2 and 3".
S. 28. article 1457 of the same Code, inserted by the law of 28th December, 1992 and amended by the Royal Decrees of 20 July 2000 and 13 July 2001, the current text becomes paragraph 1, is supplemented by a paragraph 2, to read as follows: "§ § 2 2" When the shares or undergo a mutation, other that a transfer by death, over five years after their acquisition, the total tax income of the taxable of the mutation period, shall be increased by an amount corresponding to as many times one-sixtieth of the reduction of tax obtained in accordance with paragraph 1, that there is of whole months up to the expiry of the period of 60 months. "."
S. 29. article 14523 same code, inserted by the law of 30 March 1994 and replaced by the law of December 13, 2012, is replaced by the following: "§ 1." When a common tax is established, the tax referred to in article 14521 reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the whole of the income taxed in accordance with article 130 of the two spouses.
§ 2. The part of the tax reduction referred to in article 14521 relating to expenditures for benefits paid with securities-services, which cannot be imputed on the regional surcharges and tax increases regional or on the balance of natural persons tax federal, is converted to a refundable regional tax credit.
This paragraph does not apply where the taxable income of the taxpayer, excluding income which are imposed in accordance with article 171, exceeds the amount referred to in article 131, paragraph 1, 1 °.
This subsection applies to a taxpayer who collects professional income that are exempt conventionally and which do not intervene for the calculation of the tax to other revenues. "."
S. 30A article 14524 same code, inserted by the law of 10 August 2001 and as amended by the Act of 28 December 2011, changes are made: 1 ° 1st paragraph is replaced by the following: "§ 1." Discounts for expenses incurred to save energy which have been paid in 2011 and 2012 and which can be carried over to the three taxable periods following that in which the expenses were actually incurred in accordance with the provisions which were applicable to these expenditures, shall be granted within the limits and under the terms laid down in this paragraph.
The total amount of different tax cuts may not exceed per taxable period EUR 2,000 per dwelling. However, this amount is increased by EUR 600 insofar as this increase relates exclusively reduction of tax deferred for expenses for the installation of photovoltaic panels convert solar energy into electrical energy.
When the total amount of deferred tax cuts exceeds the limit laid down in paragraph 2, the surplus on reportable part of deferred discounts, may be postponed.
When a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of both spouses imposed in accordance with article 130.
The part of the tax cuts on expenses to save energy referred to in the paragraph 1, 1 ° and 4 ° to 7 °, as it was applicable for the taxable period during which the costs were paid, which was not charged after application of article 178/1, is converted to a refundable tax credit.
The preceding paragraph does not apply to the taxpayer who collects professional income that are exempt conventionally and which do not intervene for the calculation of the tax to other revenues.
The King fixed the order in which the reductions referred to in this paragraph must be attributed. ";
2 ° in § 3, paragraph 1, the words "to the targeted taxpayer to the § 1, paragraph 1," are repealed;
3 ° § 3, paragraph 3, b, is replaced by the following: "b) for which the application of articles 14, 526, § 1, or 539, or of a regional tax reduction or a regional tax credit was requested. ';
4 ° § 3, paragraph 4, is replaced by the following: "When a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130".
S. (31A article 14525 same code, inserted by the law of April 8, 2003 and amended by the laws of the April 8, 2003, 9 July 2004, April 14, 2011 and December 13, 2012, the following changes are made: 1 ° in paragraph 4, c) is repealed;
2 ° paragraph 7 is replaced by the following: "When a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130".
S.
32. in title II, chapter III, section Ire, of the same Code, subsection IIsepties "discount for the purchase of bonds issued by the Fund of the social and sustainable economy - recovery of reduction", which includes article 14526, inserted by the law of April 8, 2003, is repealed.
S. 33. in title II, chapter III, section Ire, of the same Code, subsection IIocties 'Reduction for the acquisition of bonds issued by the Fund Starters - recovery of reduction', which includes article 14527, inserted by the law of April 8, 2003 and amended by the Act of 22 December 2003, is repealed.
S. 34. in article 14528, § 1, of the same Code, restored by the law of December 22, 2009 and amended by laws of December 23, 2009 and December 13, 2012, the last subparagraph is replaced by the following: "When a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130".
S. 35. in title II, chapter III, section Ire, of the same Code, subsection IIdecies 'Reduction for the acquisition of bonds issued by the Fund to reduce the overall cost of energy - recovery of reduction', which includes article 14529, inserted by the Act of 27 December 2005, is repealed.
S. 36 section 14530 same code, inserted by the Act of 27 December 2006 and amended by the laws of the December 22, 2009, in which regard the Dutch text, and December 13, 2012, the following changes are made: 1 ° in paragraph 2 (c), the words "articles 14524 or 14525" are replaced by the words "of article 14525";
2 ° paragraph 5 is replaced

by the following: "When a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130".
S. 37A article 14531 same code, inserted by the Act of 27 December 2006 and amended by the laws of the July 8, 2008, December 22, 2009 and December 13, 2012, the following changes are made: 1 ° in paragraph 2 (c), the words "articles 14524", are replaced by the words "articles";
2 ° paragraph 5 is replaced by the following: "When a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130".
S. 38. in article 14532, § 2, of the same Code, inserted by the Act of June 1, 2008 and replaced by the law of December 31, 2009, the words "the tax to the" are replaced by the words "the total tax to the".
S. 39A article 14533, § 1, of the same Code, inserted by the law of December 13, 2012, the following changes are made: 1 ° in paragraph 4, the words ", excluding income which are imposed in accordance with article 171" shall be inserted between the words "all net revenues" and the words "or € 250,000";
2 ° paragraph 5 is replaced by the following: "When a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130".
S. 40. article 14534, paragraph 7, of the same Code, inserted by the law of December 13, 2012, is replaced by the following: "When a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130".
S. 41. article 14535, paragraph 8, of the same Code, inserted by the law of December 13, 2012, is replaced by the following: "When a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130".
S. 42A article 14536 same code, inserted by the law of December 13, 2012, the following changes are made: 1 ° paragraph 2, c, is replaced by the following: "c) come into consideration for the purposes of articles 14525, 14530 and 14531.";
2 ° paragraph 5 is replaced by the following: "When a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130";
3 ° paragraph 6 is replaced by the following: "the expenditure referred to in paragraph 1 are expenditures which, after prior agreement of the competent authority, outlined for the preservation of such property or part thereof, of their recovery in their previous state or their recovery on the historical, artistic, scientific or aesthetic plan.";
4 ° it is complemented by two paragraphs, worded as follows: "for the purposes of this article, buildings built, portions built buildings or sites are considered as accessible to the public when they are recognized as such by the competent authority.
The King determines the modalities for the application of the tax reduction. "."
S. 43. in title II, chapter III, section Ire, of the same Code, there shall be inserted a subsection IIoctodecies, titled: "Subsection IIoctodecies - tax cuts for home loans".
S. 44. in title II, chapter III, section Ire, subsection IIoctodecies, of the same Code, inserted by article 43, article be inserted a 14537, as follows: "article 14537 § 1. He is granted a tax reduction for the following expenses which were actually paid during the taxable period:-interest and the sums assigned to depreciation or the reconstitution of a mortgage specifically contracted to acquire or maintain a single dwelling;
-contributions to supplementary insurance against old age and premature death that the taxpayer has paid outright for an annuity or a capital in the event of life or death in execution of a contract of life insurance that he concluded individually and exclusively serving the reconstitution or the guarantee of such a mortgage loan.
Such interest, payments and contributions referred to in paragraph 1, are taken into account for the reduction when the dwelling for which these expenditures were made, is home loans from the taxpayer at the time where these expenditures have been made.
§ 2. The amount of interest are and contributions referred to in paragraph 1 under consideration for tax reduction may not exceed EUR 1,500 per taxpayer and per taxable period.
The amount referred to in paragraph 1 shall be increased by EUR 500 during the first ten taxable periods from the conclusion of the loan agreement.
The amount referred to in paragraph 2 shall be increased by EUR 50 when the taxpayer has three or more dependents on 1 January of the year following that of the conclusion of the contract of loan.
For the purposes of paragraph 3, the children considered disabled are counted for two.
The increases referred to in paragraphs 2 and 3 are not applied from the first taxable period during which the taxpayer became owner, possessor, emphyteusis and superficies or life tenant of a second home. The situation is assessed on December 31 of the taxable period.
When a common tax is established and both spouses have been spending which give entitlement to the tax reduction, the spouses can freely allocate these expenses within the limits referred to in the preceding paragraphs.
§ 3. The reduction is computed at the highest tax rate applied to the taxpayer and referred to in article 130, with a minimum of 30 sq. ft. In the event where the expenditures to consider reduction relate to a tax rate more, it is necessary to withhold the tax rate applicable to each portion of these funds and contributions.
§ 4. The tax reduction can be converted to a refundable tax credit when it is simultaneously meets the following conditions: 1 ° the debt contracted before January 1, 2015;
(2) a joint taxation is established;
3 ° the income of the taxpayer imposed in accordance with article 130 is less than the sum of the amount of the exempt percentage assigned pursuant to article 131 and the amount for which the tax reduction can be granted, determined in accordance with paragraphs 1 and 2.
However, the tax credit is limited to the positive difference between: 1 ° the amount of the tax reduction determined pursuant to paragraphs 2 and 3, with the exception of the application of the minimum rate of 30 per cent for the expenditure referred to in paragraph 1, limited where appropriate to the amount of income taxed in accordance with article 130 and 2 ° the sum:-the amount of the reduction of tax charged on the total surcharges and regional tax increases decreased decreases in regional tax and on the balance of federal tax of natural persons;
-the amount of the reduction of tax granted pursuant to articles 146-154, 155 and 156;
-the amount of any other reduction of regional tax charged on the total surcharges and regional tax increases, decreased by Dec regional tax and on the balance of federal personal income tax;
-the amount imputed tax reductions referred to in articles 1451 to 14516 14524, 14528, 14532 14535 and 154bis.
The amount determined in accordance with the preceding paragraph is also limited to tax total payable by the other spouse. "."
S. 45. in title II, chapter III, section Ire, subsection IIoctodecies, of the same Code, inserted by article 43, article be inserted a 14538, as follows: "article
14538 § 1. The reduction referred to in article 14537 is granted on the following conditions: 1 ° expenditures must be made for housing which is unique accommodation of the taxpayer to 31 December of the year of the conclusion of the loan agreement and he has personally held on the same date;
2 ° the mortgage and life insurance contract referred to in article 14537, § 1, have been entered into by the taxpayer from an establishment with its European headquarters in the economic area to acquire or retain, in a Member State of the European economic area, its own habitation;
3 ° the mortgage loan was contracted from January 1, 2005 and has a duration of at least 10 years;
4 ° the contract of life insurance has been subscribed: has) by the taxpayer who ensured exclusively on his head;
(b) before the age of 65 years; contracts that are extended beyond the originally scheduled end, reinstated, processed, or increased, while the insured has reached the age of 65 years, are not considered as subscribed before this age.
(c) for a minimum period of 10 years when it provides benefits in the event of life;
5 ° the benefits of the contract referred to the 4 ° are stipulated: has) in the event of life, for the benefit of the taxpayer from the age of 65 years;

(b) in the case of death, for the benefit of persons who, following the death of the insured, acquire full ownership or usufruct of this housing.
For the purposes of paragraph 1, 1 °, it is not taken into account, to determine if the housing of the taxpayer is unique accommodation he has personally held at 31 December of the year of the conclusion of the loan agreement: 1 ° of other houses of which he is, by inheritance, co-owner, bare owner or usufructuary;
2 ° to another home that is considered to sell to that date on the real estate market and which is actually sold at the latest on 31 December of the year following that of the conclusion of the loan agreement;
3 ° the fact that the taxpayer does not personally occupy the dwelling: a) for professional or social reasons;
(b) due to legal or contractual restrictions which make it impossible to occupation of the dwelling by the taxpayer himself to this date;
(c) because of the State of progress of the construction or renovation work which do not allow the taxpayer to actually occupy the dwelling at the same date.
The tax reduction may only be granted: 1 ° from the year following that of the conclusion of the loan agreement, when December 31 of this year, another housing referred to in the preceding paragraph, 2 °, is not actually sold.
2 ° from the second year following that of the conclusion of the loan agreement, when December 31 of this year, the taxpayer does not personally occupy the dwelling for which the loan was concluded, unless he is not occupying it for professional or social reasons.
When pursuant to the preceding paragraph, 2 °, the tax reduction could not be granted for one or more taxable periods and the taxpayer personally occupied the dwelling for which the loan has been concluded to December 31 of the taxable period during which the barriers referred to in paragraph 2, 3 °, b and c, disappear, tax reduction may again be granted from this tax period.
§
2. Borrowings referred to in article 14537, § 1, are specifically undertaken to acquire or maintain a dwelling where they are concluded for: 1 ° the purchase of real estate;
2 ° the construction of real estate;
3 ° total or partial real estate renovation;
4 ° payment of the rights of succession or donation referred to in article 14537 housing rights, § 1, excluding finance charges due in the event of late payment.
In regard to the renewal referred to in paragraph 1, 3 °, benefits y are those referred to in section XXXI of table A of the annex to royal decree No. 20 of 20 July 1970 fixing the rates of value added tax and determining the distribution of goods and services based on these rates.
§
3. The King determines the detailed rules for the application of the reduction referred to in article "14537."
S.
46. in title II, chapter III, section Ire, subsection IIoctodecies, of the same Code, inserted by article 43, article be inserted a 14539, as follows: "article
14539. in the limits and conditions laid down in article 14540, he is granted a tax reduction which is calculated on expenses that were actually made during the taxable period: 1 ° as contributions to supplementary insurance against old age and premature death that the taxpayer has paid outright in a Member State of the European economic area to establish an annuity or a capital in the event of life or death in performance of a contract of life insurance that he concluded individually when this capital is used to reconstitution or the guarantee of a loan which has been specifically contracted to acquire or retain a dwelling located in a Member State of the European economic area, which is home loans from the taxpayer at the time of the payment of these contributions;
2 ° as are assigned to the depreciation or the reconstitution of a mortgage loan taken specifically to build, acquire or transform a dwelling located in a Member State of the European economic area which is at the time of payment home loans from the taxpayer.
The tax reduction is calculated at the rate of 30 sq. ft. "."
S. 47. in title II, chapter III, section Ire, subsection IIoctodecies, of the same Code, inserted by article 43, article be inserted a 14540, as follows: "article 14540 § 1. Contributions referred to article 14539, paragraph 1, 1 °, are taken into account for the tax reduction to condition: 1 ° the contract of life insurance is subscribed: has) by the taxpayer who also ensured exclusively on his head;
(b) before the age of 65 years; contracts that are extended beyond the term originally planned, back in force, processed or increased, while the insured has reached the age of 65 are not considered as subscribed before this age.
(c) for a minimum period of 10 years when it provides benefits in the event of life;
2 ° that the benefits of the contract are stipulated: a) in the case of life, for the benefit of the taxpayer from the age of 65 years;
(b) in the case of death:-to the extent of the sum insured which is used for reconstitution or the loan guarantee, for the benefit of persons who, following the death of the insured, acquire full ownership or usufruct of the property;
-to a maximum of the sum insured which does not serve reconstitution or the loan guarantee, for the benefit of the spouse or relatives to the second degree of the taxpayer;
3 ° that these contributions may not enter into account, in whole or in part, for the purposes of sections 52, 7 bis ° or 14537.

§ 2. The sums appropriated to depreciation or the reconstitution of a mortgage referred to in article 14539, paragraph 1, 2 °, are taken into account for the tax reduction to condition: 1 ° that the loan is contracted for a minimum of 10 years at an institution with its headquarters in the European economic area;
2 ° that these amounts cannot come into consideration for the purposes of article 14537.
The payments referred to in article 14539, paragraph 1, 2 °, not are taken into account for the granting of the reduction only insofar as they relate to the first instalment of € 50,000 to the initial amount of the borrowing for this unit.
For bonds that were entered into before January 1, 2001, the first instalment referred to in the previous paragraph amounts to 2 000 000 BEF. This amount is indexed under article 178, it was applicable to the tax year related to the taxable period during which the loan was contracted and then converted in euros.
§ 3. Contributions and the amounts referred to in article 14539, paragraph 1, limited where appropriate in accordance with paragraphs 1 and 2, are taken into account in the tax reduction insofar as these expenses exceed not the positive difference between:-on the one hand, 15 p.c. of the first instalment 1,250 euros of the total professional income, excluding taxed income in accordance with article 171 , and 6 p.c. of the surplus, with a maximum of EUR 1,500;
- and on the other hand, the amount for which a reduction has been granted pursuant to article 14537, without taking into account possible increases referred to in § 2, paragraphs 2 and 3 of that article.

§ 4. The contributions and premiums paid in performance of life insurance contracts concluded before January 1, 2009 and which serve to restoring or the guarantee of a loan concluded to acquire or retain property and which do not conform to the intended beneficiary clause in the § 1, paragraph 1, 2 °, come when even in consideration for the reduction of tax provided that these contracts meet the conditions of the beneficiary clause such as this existed in article 1454 until it was modified by article 173 of the Act of 27 December 2005 amending various provisions and article 114 of the Act of 22 December 2008 on the provisions various I.
§ 5. The King determines the modalities for the application of the tax reduction. "."
S. 48. in title II, chapter III, section Ire, subsection IIoctodecies, of the same Code, inserted by article 43, article be inserted a 14541, as follows: "article 14541. This section is applicable to the expenditure referred to in article 14539 when these expenses relate to: 1 ° the borrowing to build, acquire or transform home loans, which are concluded before January 1, 1993;
2 ° of life insurance contracts which serve exclusively to reconstitution or the guarantee of a mortgage referred to in 1 °.
In these cases: 1 ° in relation to the borrowing until December 31, 1988, are assigned to the depreciation or the reconstitution of a mortgage loan are taken into consideration for tax reduction referred to in article 14539 only under the conditions referred to in article 516, § 1, 1 °;
2 ° the depreciation or the reconstitution of a mortgage loan are, by way of derogation to article 14540, § 2, paragraph 2, taken into account in the tax reduction within the limits referred to in article 516, § 1 and § 2, paragraph 2, as this paragraph existed before be repealed by article 99 of the Act of May 8, 2014;
3 ° the tax reduction is calculated, by way of derogation from article 14539, paragraph 2, at the rate specified in accordance with article 14537, § 3, for:-individual life insurance premiums referred to in article 14539, paragraph 1,

1 °, which serve exclusively reconstitution or the guarantee of a mortgage referred to in article 14539, paragraph 1, 2 °, insofar as they concern the first instalment loans determined in accordance with article 516, § 3, as it existed before be repealed by article 99 of the Act of May 8, 2014;
-the sums appropriated for the amortization or reconstitution of mortgage loans referred to in article 14539 paragraph 1, 2 °.
When the application of sections 86, paragraph 1, 87 and 88, a result relating to a contract concluded before January 1, 1989, on behalf of a one of the spouses the contributions and are referred to in article 14539, paragraph 1, do not allow a reduction or a reduction increased in the head of this spouse determined within the limits laid down in article 14540 , § 3, the difference can give place without contract split to one further reduction in favour of the other spouse, within the same limits.
".
S. 49. in title II, chapter III, section Ire, subsection IIoctodecies, of the same Code, inserted by article 43, article be inserted a 14542, as follows: "article 14542. This section is applicable to the expenditure referred to in article 14539 when these expenses relate to: 1 ° of mortgage loans contracted: has) from January 1, 1993, and before January 1, 2005, to build, acquire or transform a dwelling located in the European economic area constituting the only housing property of the taxpayer at the time of the conclusion of the loan;
(b) from 1 January 2005 to build, acquire or transform a dwelling located in the European economic area constituting the only residential property of the taxpayer at the time of the conclusion of the loan while the same housing, there is another borrowing between online account for the interest deduction for mortgages or for housing savings;
2 ° of life insurance contracts which serve exclusively to reconstitution or the guarantee of a mortgage referred to in 1 °.
In these cases: 1 ° the sums appropriated to the depreciation or the reconstitution of a mortgage referred to in article 14539, paragraph 1, 2 °, are, by way of derogation from article 14540, § 2, paragraph 2, taken into account for tax reduction insofar as they concern the first instalment of € respectively 50,000, 52 500 EUR, EUR 55 000, 60 000 euros and 65 000 euros of the initial loan amount contracted for single housing Depending on whether the taxpayer has no dependent child or he had one, two, three or more than three on 1 January of the year following that of the conclusion of the loan agreement;
2 ° the reduction is calculated, by way of derogation from article 14539, paragraph 2, at the rate specified in accordance with article 14537, § 3, to:-the individual life insurance premiums referred to in article 14539, paragraph 1, 1 °, which serve exclusively reconstitution or the guarantee of a mortgage referred to in article 14539, paragraph 1, 2 °, insofar as they concern the first instalment loans determined in accordance with the 1 °;
-the sums appropriated for the amortization or reconstitution of mortgage loans referred to in article 14539 paragraph 1, 2 °.
For bonds that were entered into before January 1, 2001, the first instalment referred to in paragraph 2, 1 °, amounts to 2 000 000 BEF, 2 100 000 BEF, 2 200 000 BEF, 2 400 000 BEF, and 2 600 000 BEF. These amounts are indexed in accordance with article 178 as it was applicable to the tax year related to the taxable period during which the loan was contracted and then converted in euros.
For the purposes of paragraph 1, 1 °, b, is meant by: 1 ° mortgage interest deduction: the benefit referred to in article 104, 9 °, as it existed before be amended by the programme act of 27 December 2004 and remained applicable on basis of article 526, and article 14545.
2 ° housing savings: the increased reduction referred to articles 14517 to 14520, as they existed before be repealed by article 400 of the programme act of 27 December 2004 and remained applicable on basis of article 526, at article 14541, sub-paragraph 2, 3 °, or in paragraph 2 "."
S. 50. in title II, chapter III, section Ire, subsection IIoctodecies, of the same Code, inserted by article 43, article be inserted a 14543, as follows: "article 14543. a tax reduction is granted for: 1 ° the interest of debts contracted before 1 January 2015 specifically to acquire or maintain accommodation which, at the time where interests are paid, is the taxpayer's own housing whose revenues are included in estate taxable income before application of article 12, excluding interests which between online account for the reduction of tax referred to in article 14537;
2 ° the royalties and the value of the charges y treated as relating to the acquisition of a right of emphyteusis, area or real rights, other than the rights of use referred to in article 10, § 2, housing referred to in 1 °.
Interest and royalties referred to in paragraph 1 are taken into account for the reduction of tax provided they do not exceed the net income of the real property of the taxpayer.
The amount of interest and royalties, determined in accordance with paragraph 2, shall be reduced: 1 ° of the said interest and royalties amounts in proportion to the net income of real property abroad which is exempt under international conventions preventive double taxation with respect to net income from real property;
2 ° by half of the amount of such interest and royalties as a percentage of net income from real property abroad not referred to in 1 ° with respect to the total net income from real property.
The tax reduction is calculated at the rate determined in accordance with article 14537, § 3, on the amount of interest and fees that can be taken into account in accordance with the preceding paragraphs.
When a common tax is established:-interest and royalties referred to in paragraph 1 and net income of property of the spouses, are added;
-the amount on which the tax reduction is calculated, is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130 "."
S. 51. in title II, chapter III, section Ire, subsection IIoctodecies, of the same Code, inserted by article 43, article be inserted a 14544, as follows: "article 14544. § 1. This section is applicable when borrowing specifically to acquire or retain home loans have been concluded: a) before January 1, 2005;
b) from January 1, 2005, while for the same dwelling, there is an another loan referred to the a) who enters online account for the interest deduction referred to in article 14 or for the purposes of this section;
§ 2. In the cases referred to in paragraph 1, a tax reduction is granted for expenses and the following charges that have been paid or incurred during the taxable period:-the interests of loans referred to in paragraph 1;
-fees and the value loads y treated as relating to the acquisition of a right of emphyteusis, area or real rights, other rights of use referred to in article 10, § 2, on home loans for which the interest referred to in the first indent have been paid.
Interest and royalties go into account in the tax reduction when housing for which they have been paid or incurred is at this time home loans by a taxpayer whose income are included in taxable property income of the taxpayer, before application of article 12.
Interest and royalties come however into account for the reduction of tax only to the extent that: 1 ° they are not taken into account for tax reduction referred to in article 14543.
2 ° they do not exceed the home loans income determined in accordance with articles 7, § 1, 1 °, a, first indent, 8 to 11, 13, 15 and 518.
The tax reduction amounts to 12.5 per cent of the interest and charges taken into consideration.
When a common tax is established, the tax reduction is calculated for both spouses together. The thus calculated tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the set of income of the two spouses imposed pursuant to section 130 "."
S. 52. in title II, chapter III, section Ire, subsection IIoctodecies, of the same Code, inserted by article 43, article be inserted a 14545, as follows: "article 14545 § 1. This section is applicable when: 1 ° of mortgage loans contracted to acquire or maintain accommodation which is unique accommodation of the taxpayer to December 31 of the taxable period concluded: has) from May 1, 1986 and before January 1, 2005;
(b) from 1 January 2005 while for the same dwelling, there is an another mortgage loan that online account for the interest deduction for mortgages or for housing savings;
2 ° the dwelling for which mortgages were contracted, is home loans from the taxpayer at the time where interests are paid.
For the purposes of paragraph 1, 1 °, b, is meant by: 1 ° deduction

mortgage interest: the benefit referred to in article 104, 9 °, as it existed before be amended by the programme act of 27 December 2004 and remained applicable on basis of article 526, and this article;
2 ° housing savings: the increased reduction referred to articles 14517 to 14520, as they existed before be repealed by article 400 of the programme act of 27 December 2004 and remained applicable on basis of article 526, in article 14541, paragraph 2, 3 °, and article 14542, paragraph 2.
§ 2. For the interests of mortgage loans referred to in paragraph 1 which have been paid to the time housing for which they have concluded is home loans from the taxpayer, a tax reduction is granted on the following conditions: 1 ° the mortgage loan was contracted for a minimum period of 10 years;
2 ° the mortgage terms a dwelling located in the European economic area constituting the only housing property as of December 31 of the taxable period and is contracted by the taxpayer in sight is: has) the construction of this House;
(b) of the acquisition to the State and nine of this House; This condition is fulfilled when the seller gave accommodation to the taxpayer with application of the value added tax;
(c) of the renovation total or partial of this dwelling, provided that the property is occupied:-for at least 20 years at the conclusion of the contract of borrowing for the mortgage loans contracted before 1 November 1995;
-for at least 15 years at the conclusion of the contract of borrowing for the mortgage loans contracted from November 1, 1995;
3 ° in relation to the total or partial housing renovation: a) the total cost of the work, including value-added tax, must reach at least 19 800 euros, on the understanding that when the instalment of borrowing calculated in accordance with § 3, paragraph 2, is greater than the total cost of the work, this slice is taken into account only to the extent of the amount of the cost;
(b) the benefits related to these works, whose nature is determined by the King, are provided and billed to the taxpayer.
§ 3. Interest referred to in paragraph 2 are taken into account in the tax reduction that insofar as these interests, taken together with other interest and royalties referred to in article 14543, 1st paragraph, exceed the income net of property of the taxpayer, plus the taxable income of own accommodation determined in accordance with sections 7 to 11, 13, 15 and 518. When a common tax is established, interest and royalties referred to in article 14543, paragraph 1, and real estate income of both spouses are taken globally.
In addition, interest, limited pursuant to the preceding paragraph are taken into account in the tax reduction that insofar as they relate to the first tranche of EUR 50 000, EUR 52 500, EUR 55 000, EUR 60 000 or 65 000 euros of the initial amount of loans when it comes the construction or acquisition to the State nine of a residence or the first instalment of € 25,000 , 26 250 EUR, 27 500 euros, 30 000 euros or 32 500 euros when it comes to the renovation of a home depending on whether the taxpayer has no dependent child or he had one, two, three or more than three dependants on 1 January of the year following that of the conclusion of the loan agreement.
§ 4. The advantage is granted for up twelve successive taxable periods during which the income of housing for which loans have been concluded, is included among the properties income determined in accordance with sections 7 to 11, 13 and 15.
For each of the first five taxable periods tax reduction is calculated at the rate determined in accordance with article 14537, § 3, on 80 per cent of the amount of the interest determined in accordance with paragraph 3, and for each of the seven taxable periods following, respectively on 70, 60, 50, 40, 30, 20 and 10 per cent of those interests.

§ 5. When a common tax is established the amount on which the tax reduction is calculated, is allocated proportionately based on income taxed in accordance with article 130 of each spouse on the whole income of both spouses imposed in accordance with article 130.

§ 6. For bonds that were entered into before January 1, 2001: 1 ° the total cost of the work, tax on the added value included, quoted in § 2, paragraph 1, 3 ° a, amounted to 800 000 BEF;
2 ° the first instalments referred to in § 3, paragraph 3, amounted to respectively to 2,000,000 BEF, 2,100,000 BEF, 2,200,000 BEF, 2,400,000 BEF 2,600,000 BEF, 1,000,000 BEF, 1.050.000 BEF, 1,100,000 BEF, 1.200.000 BEF 1.300.000 BEF.
The amounts referred to in the preceding paragraph are indexed in accordance with article 178 as it was applicable to the tax year related to the taxable period during which the loan was contracted and then converted in euro. '. "
S.
53. in title II, chapter III, section Ire, subsection IIoctodecies, of the same Code, inserted by article 43, it is inserted an article 14546, as follows: "article
14546 § 1. When the taxpayer:-concluded between January 1, 2005 and December 31, 2013, a mortgage to acquire or retain a home, while for the same dwelling, there is an another loan which came into account for savings or for the interest deduction for mortgages in application of article 526, paragraph 2, such that there was before be amended by section 101 of the Act, on May 8, 2014 and - stated in its declaration on the taxable period during which a loan was concluded from January 1, 2005, he opted for the loan or the insurance contract which is used exclusively to reconstitution or its guarantee, for the purposes of the deduction referred to in article 104, 9 ° single dwelling, as it existed before be repealed by article 20 of the law of May 8, 2014 , articles 14543, 14544 and 14545 do apply to the interest on bonds that were concluded no later than 31 December 2013 to acquire or retain the same housing and expenses referred to in article related to borrowings 14539 concluded no later than 31 December 2013 for the same housing and insurance contracts used for reconstitution or the guarantee of these loans go more into account for the reduction of tax under that article.

§ 2. When from January 1, 2014, the taxpayer:-finds a mortgage to acquire or maintain a residence referred to in article 14538 § 1, paragraph 1, 1 °, while for the same dwelling, there is an another loan that online account for the application of articles 14541, § 1, paragraph 2, 3 °, 14542, § 1, paragraph 2, 2 °, or 14545 reduction for savings or reduction for interests of mortgages under section 526 , and -request the application of the tax reduction referred to in article 14537 for the loan entered into from 1 January 2014 or for the contract of life insurance that is used exclusively in the reconstitution or warranty this loan, in his statement concerning the taxable period during which the loan was concluded or concerning the taxable period during which the housing becomes the taxpayer's own housing in cases where this is a later taxable period to the period taxable during which the loan was concluded, articles 14543,14544 and 14545 applies more to the interest on the loans which have been made previously to acquire or retain the same housing and costs referred to in article 14539 loans concluded before for the same housing and insurance contracts used for reconstitution or the guarantee of these loans go more into account for that article targeted tax cuts.
§ 3. The choice referred to in the preceding paragraphs are final, irrevocable and binding on the taxpayer.
When a common tax is established, two taxpayers must make the same choice. "."
S. 54. in title II, chapter III, section Ire, of the same Code, there shall be inserted a subsection IInovodecies, entitled "Subsection IInovodecies - Tax Reduction for expenses for the insulation of the roof".
S. 55. in title II, chapter III, section Ire, subsection IInovodecies, of the same Code, inserted by article 54 article be inserted a 14547, as follows: "article 14547. it is granted a tax reduction for the expenditure actually paid during the period for the insulation of the roof of a dwelling which the taxpayer is owner, possessor, emphyteusis and superficies, life tenant or tenant.
The tax reduction is not applicable to expenditure which: has) are taken into account as a real professional fees;
(b) give right to the investment allowance referred to in article 69;
(c) come into consideration for the purposes of articles 14525, 14530, 14531 or 14536;
(d) relate to work performed to a dwelling which first occupancy above less than five years of the beginning of this work.
The tax reduction is equal to 30 per cent of expenditure actually paid referred to in paragraph 1.
The total amount of the tax reduction may not exceed EUR 2,000 per dwelling per taxable period.
When a common tax is established, the tax reduction is distributed proportionally in function of

income taxed in accordance with article 130 of each spouse in the set of income of both spouses imposed in accordance with article 130.
The King lays down the conditions to be satisfied by the work relating to the expenditure referred to in paragraph 1. "."
S. 56. in the introductory sentence of article 147 of the same Code, replaced by the law of August 10, 2001 and amended by the law of 23 December 2005, May 17, 2007, March 27, 2009, 22 December 2009 and June 17, 2013, the words 'determined in accordance with sections 130 to 145' shall be inserted between the words "tax" and the word "related".
S.
57. in article 152bis of the Code inserted by the Act of June 8, 2008, the words "or paragraph 2," are inserted between the words "paragraph 1, 1 ° or 2 °," and the words "and the amount mentioned".
S.
58. in article 153 of the Code, the words "determined in accordance with articles 130 to 145" are inserted between the words "the proportion of tax" and the words "which relates".
S. 59. article 154bis, paragraph 6, of the same Code, inserted by the law of July 3, 2005 and amended by the law of December 27, 2006, is replaced by the following: "However, the tax reduction may not not exceed the tax state the net amount of the remuneration referred to in article 30, 1 °, imposed in accordance with article 130, other than the benefits obtained for total or partial temporary wage loss compensation-related.".
S.
60. in the introductory sentence of article 156, paragraph 1, of the same Code, as amended by the royal decree of 20 December 1996, the words "calculated in accordance with sections 130 to 145, 146-154, 169 and 170," shall be inserted between the words "tax" and the words "who is".
S. 61. article 156bis of the Code, inserted by the Act of June 8, 2008 and amended by the laws of the March 27, 2009 and 28 December 2011, is hereby repealed.
S. 62. in article 157, paragraph 1, of the same Code, as amended by the royal decree of 20 December 1996 and the law of 24 December 2002, the word "tax" is replaced by the words "total tax".
S. 63. in article 158 of the Penal Code, amended by the Act of 20 December 1995, the royal decree of 20 December 1996 and laws of December 24, 2002 and December 22, 2009, the words "tax y related" are replaced by the words "total tax y related" and the "real estate" Word, is repealed.
S. 64. in article 165 of the Code, the words "tax means of 106 per cent of the tax due to the State" are replaced by the words "total tax is increased to 106 sq. ft.".
S. 65. article 166 of the same Code, as amended by the royal decree of 20 December 1996 and the law of 24 December 2002, is replaced by the following: 'article 166. for the purposes of this subsection, profits, profits and remuneration referred to in article 30, 2 ° and 3 °, do not include: 1 ° benefits obtained compensation total or partial benefits, remuneration or profits;
2 ° income that are taxed in accordance with article 171 "."
S.
66. article 169 § 1, paragraph 1, of the same Code, amended by the acts of 28 July 1992, December 28, 1992, 17 May 2000, 24 December 2002 and 27 December 2004, is replaced by the following: "§ 1." Following capital speakers for the determination of the tax base, only the annuity which would result from the conversion of these assets and cash values following coefficients, determined by the King by Decree deliberated in the Council of Ministers, which shall not exceed 5 per cent up to: 1 ° of capital allowances which have the character of compensation constituting repair total or partial permanent loss of professional income;
2 ° the capital wound up normal contract expiration or the death of the insured and cash values wound up during one of the five years preceding the normal expiry of the contract, whether it is capital and cash values allocated due to: has) supplementary pensions in accordance with article 52 bis of the royal decree No. 72 of 10 November 1967 on retirement and survival of the self-employed pension as it was in force before being replaced by article 70 of the programme act of 24 December 2002, or supplementary pensions referred to in title II, chapter I, section 4 of the programme act of 24 December 2002;
(b) contracts of life insurance individually, other than continuations individual pension commitment as referred to in article 34, § 1, 2 °, paragraph 1, c, and savings-insurance contracts referred to in article 14516, 3 °, and this until the serving amount to the reconstitution or the guarantee of a mortgage loan. "."
S.
67. in article 171 of the same Code, as amended by the programme act of December 26, 2013, the following changes are made: 1 ° the introductory phrase is replaced by the following: ' by way of derogation from articles 130 to 145 and 146 to 156, be taxed separately, unless the tax thus calculated, plus tax other income-related State, is greater than the tax calculated in accordance with sections above and income referred to in articles 17 ''-related , § 1, 1 ° to 3 ° and 90, 6 ° and 9 °, and the capital gains on movable securities taxed on basis of article 90, 1 °, plus tax status to all other taxable income and values: ";
2 ° in 2 °, (d), the words "referred to in articles 104, 9 ° and 1451, 2 °, ' shall be replaced by the words" consisting of contributions referred to in article 34, § 1, 2 °, paragraph 1, d, and e, ";
3 ° in 5 °, the introductory sentence is supplemented by the words "which is determined based on the tax due pursuant to articles 130 to 145 and 146 to 154, decreased by the tax reductions referred to in articles 1451 to 14516 14524, 14528, 14532 to 14535 and 154bis";
4 ° in 6 °, the introductory sentence is supplemented by the words "which is determined based on the tax due pursuant to articles 130 to 145 and 146 to 154, decreased by the tax reductions referred to in articles 1451 to 14516 14524, 14528, 14532 to 14535 and 154bis".
S. 68. in article 172, paragraph 1, of the same Code, amended by the law of 28 December 1992, the words "in articles 104 to 116." are replaced by the words "articles 104-106.".
S. 69A article 175 of the same Code, amended by the Act of 20 December 1995, the following changes are made: 1 ° the introductory phrase is replaced by the following: "tax total, door to 106 per cent, plus the increases referred to in articles 1457, § 2, and 14532, § 2, and reduced,";
2 ° in 1 °, the words "federal or regional" are inserted after the words "tax credit".
S.
70. in title II, chapter III, of the same Code, it is inserted a section V, entitled "Section V - allocation of reductions in tax and tax decreases".
S. 71. in title II, chapter III, section V, of the same Code, inserted by article 70 article be inserted a 178/1, worded as follows: "article 178/1. § 1. The tax reductions referred to in articles 1451 to 14516, 14524, 14528, 14532 to 14535 and 154bis, are charged tax reduced state revenues which are taxed in accordance with article 130 and related income referred to in articles 17, tax-related § 1, 1 ° to 3 °, and 90, 6 ° and 9 °, and the capital gains on movable securities taxed on basis of article 90 and values , 1 °, when they are imposed in accordance with article 130.
The tax reductions referred to in paragraph 1, which cannot be charged to tax y referred, shall be counted against the regional natural persons tax relating to income taxed in accordance with article 130.

§ 2. Tax reductions and tax decreases are charged on the tax in each income category, in proportion to the tax to each of these categories.
Tax cuts are allocated in the following order: 1 ° in the first place, tax cuts that may be converted into a tax credit, nor give rise to a subsequent taxation, are allocated in the order in which they are included in this Code;
2 ° then, tax cuts which can be converted into a tax credit, but which can give rise to a subsequent taxation are allocated in the order in which they are included in this Code;
3 ° Finally the tax reductions that can be converted into a tax credit are charged. "."
Subsection 4. -Entry into force art. 72. This section shall apply from the year 2015, except: 1 ° of article 8, 1 ° and 2 °, which is applicable to the taxable periods beginning 1 January 2014 or later;
2 ° of article 67, 3 °, which is applicable when the last previous year during which a taxpayer had a normal professional activity is related to the year 2015 or a subsequent tax year.
Articles 23 and 57 have effect with regard to the contracts referred to in articles 14537 and 539 of the 1992 income tax Code, concluded no later than 31 December 2014.
When income referred to in article 171, 5 ° and 6 ° of the 1992 income tax Code are paid or allocated in 2014 or 2015, the regional tax reductions are also taken into account to determine the average rate at which these revenues are taxed.
Section 2. -Amendments to the provisions on tax non-residents article 73. article 235a of the same Code, inserted by the law of July 6, 1994, is hereby repealed.
S. 74A article 242 of the same Code, as amended by the laws of the July 28, 1992, April 14, 2011 and December 13, 2012, the following changes are made: 1 ° the § 1, paragraph 2, is repealed.
2 °

in paragraph 2, 'articles 104 to 116' shall be replaced by the words "articles 104-106" and the words "and to the extent" are repealed.
S. 75A section 243 of the same Code, as last amended by the Act of December 13, 2012, the following changes are made: 1 ° paragraph 3 is replaced by the following: "articles 126 to 129, 1451, 1 °, 2 ° and 5 °, 1452 at 1454, 1456, in relation to the application of section 1451, 2 °, 1458-14516, 14524, 14528, 14532" , 154bis, 157-169, 171-178/1 are also applicable, with the understanding that: 1 ° as regards individual life insurance used for reconstitution or the guarantee of a mortgage loan, section 1451, 2 °, is applicable only when the mortgage has been contracted to:-located housing in Belgium;
-a dwelling located in another European economic area Member State which is the own dwelling of the taxpayer to 31 December of the year of the conclusion of the loan agreement;
2 ° for the purposes of article 178/1, tax cuts are charged tax calculated in accordance with articles 130, 146-154, 169;
3 ° for the purposes of articles 14532, § 2, 157, 158, 165-175, is meant by total tax the tax calculated in accordance with articles 130, 1451, 1 °, 2 ° and 5 °, 1452 at 1454, 1456, 1458 14516, 14524, 14528, 14532, § 1, 154bis, 169, and 171 to 178: 1. ";
2 ° paragraph 4 is hereby repealed.
S.
76. in title V, chapter IV, of the same Code, it is inserted an article 243/1, as follows: "article
243/1. When the taxpayer has obtained or collected professional taxable income in Belgium which amounted at least to 75 p.c. of the total professional income obtained or collected during the period of Belgian and foreign sources, articles 86 to 89 are, by way of derogation from article 243, applicable and the tax is calculated in accordance with articles 130 to 14516 14524 14528, 14532 to 14535, 146-154bis, 157-169, 171 to 178/1, on the understanding that: 1 ° the income of Belgian and foreign sources total between into account for the purposes of articles 86 to 89 and 146-154;
2 ° articles 1451, 2 ° as regards individual life insurance used for reconstitution or the guarantee of a loan mortgage and 1451, 3 °, not applicable when the mortgage loan is contracted for:-located housing in Belgium;
-a dwelling located in another European economic area Member State which is the own dwelling of the taxpayer to 31 December of the year of the conclusion of the contract;
3 ° for the purposes of article 178/1, tax cuts are charged tax calculated in accordance with articles 130-145, 146-154, and 169;
4 ° for the purposes of articles 1457, § 2, 14532, § 2, 157, 158, 165-175, is meant by total tax the tax calculated in accordance with articles 130 to 1456, 1457, § 1, 1458 14516, 14524, 14528, 14532, § 1, 14533 to 14535, 154bis, 169 and 171 to 178/1.
S.
77. article 244 of the Code, replaced by the law of 30 January 1996 and amended by laws of 25 April 2007, 22 December 2008 and 13 December 2012, is replaced by the following: 'article 244 when the taxpayer is resident of another European economic space Member State and received or collected professional taxable income in Belgium which amounted at least to 75 per cent of the total professional revenues obtained or collected during the period of Belgian and foreign sources, the tax is, by way of derogation from articles 243 and 243/1, calculated according to the rules laid down in title II , chapter III and taking into account articles 86 to 89 and 126 to 129, on the understanding that: 1 ° Belgian and foreign revenues from total between into account for the purposes of articles 86 to 89, and 146-154;
2 ° articles 1451, 2 °, and 14539, paragraph 1, 1 °, with respect to the premiums of individual life insurance serving the reconstitution or the guarantee of a mortgage loan, and articles 1451, 3 °, and 14539, paragraph 1, 2 °, are applicable only when the mortgage has been contracted to:-located housing in Belgium;
-a dwelling situated in another Member State of the European economic area, which is home loans from the taxpayer at 31 December of the year of the conclusion of the loan agreement. "."
S. 78. in article 244bis, paragraph 1, of the same Code, inserted by the law of 28 December 1992 and amended by the Act of 6 July 1994, by the Royal Decrees of 20 July 2000 and 13 July 2001 and by the law of August 10, 2001, 'articles 243 and 244' shall be replaced by the words "articles 243-244".
S.
79. article 245, paragraph 1, of the same Code, amended by the law of 24 December 2002, is replaced by the following: "tax established in accordance with articles 243 to 244 is increased from six additional cents for the benefit of the State, which are calculated: 1 ° in relation to the tax established in accordance with articles 243-243/1: determined tax:-before application of the increases provided for in articles 1457" , § 2, 14532, § 2 and 157-168;
-before allocation of tax referred to in articles 134 credits, § 3, and 14524, § 1, paragraph 5, of the bonus referred to in articles 175 to 177, advance payments referred to in articles 157 to 168 and 175 to 177, the proportion of flat rate foreign tax withholding furniture and professional and the tax credits referred to in articles 289bis, 289ter and 289ter/1.
-before application of the increases referred to in article 444;
2 ° with respect to the tax established in accordance with article 244: according to the procedures laid down in article 466 "."
S. 80. articles 73 to 79 shall apply from the year 2015.
By way of derogation from paragraph 1, sections 76 and 77 are applicable with regard to the application of withholding tax to incomes and food pensions that are paid or allocated from the first day of the month following the expiration of a period of ten days taking classes the day following the publication of this Act in the Moniteur belge.
Section 3. -Amendments to the provisions common to the four taxes article 81. in Title VI, chapter II, the heading of section IVA is replaced by the following: "Section IVA - Tax Credits".
S.
82. in Title VI, chapter II, the heading of section V is replaced by the following: "Section V. - limitations of the imputation of the withholding tax, the fixed proportion of foreign tax and tax credits".
S. 83. at article 289bis, § 1, of the same Code, replaced by the law of May 4, 1999 and amended by the royal decree of July 13, 2001 and by the law of June 17, 2013, the following changes are made: 1 ° in the paragraph 1, the introductory phrase is replaced by the following: "§ 1. The inhabitants of the Kingdom which have produced or collected profits or profits referred to in article 23, § 1, 1 ° and 2 ° and to non-residents under section 227, 1 °, which have produced or collected profits or profits referred to in article 228, § 2, 3 ° and 4 °, it is granted a 10 per cent tax credit, with a maximum of 3 750 EUR ", the excess represents:" 2 ° paragraph 5, first indent, is replaced by the following: "-the tax credit is granted only when the tax is calculated in accordance with article 243/1 or 244;".
S. 84. in article 289ter, § 2/1, inserted by the law of June 17, 2013, the words "in article 244" are replaced by the words "in article 243/1 or 244".
S. 85. article 290 of the same Code, replaced by the law of August 10, 2001 and amended by the law of 27 December 2004 and June 19, 2011, is replaced by the following: 'article 290. for the inhabitants of the Kingdom: 1 ° the fixed proportion of foreign tax in the case referred to in article 285 is attributable tax only insofar as it does not exceed the proportion of the State tax which relates to the professional income;
2 ° the tax credits referred to in articles 289bis, § 1, 289ter and 289ter/1, funded entirely by tax.
For the purposes of paragraph 1, is meant by tax total, plus increases referred to in articles 1457, § 2, 14532, § 2, and 157. "."
S. 86. article 291 of the Code, amended by the law of 20 December 1995, 4 May 1999, and in relation to the Dutch text, 10 August 2001, is repealed.
S. 87A article 294 of the same Code, as amended by the law of December 22, 1998 and December 13, 2012, the following changes are made: 1 ° paragraph 2 is replaced by the following: "in the head of non-residents referred to in article 232, which collect in Belgium of non-targeted income audit section or revenues that are added to income referred to in article 232 article 248" §§ 2 and 3, no imputation in respect of related to these other income withholding is made on the tax calculated in accordance with articles 243 to 245. Furthermore, the associated revenues that prepayments article 248, § 1, paragraph 2, applies, shall not be charged on this tax. ";
2 ° it is inserted between paragraph 2 and paragraph 3, which becomes paragraph 4, a paragraph worded as follows: "in the head of non-residents referred to in article 233, which collect in Belgium of non-targeted income audit section or revenues that are added to income referred to in article 233 article 248, § 3, no imputation in respect of related to these other income withholding is made on tax calculated in accordance with article 246" , paragraph 1, 1 ° and paragraph "2;
3 ° in the paragraph

5, now paragraph 6 after 2 °, the words "or revenues that are added to income referred to in article 234 article 248, § 3" shall be inserted between the words "referred to therein" and "no charge" and the word "checkoff" is replaced by the word "prepayments".
S. 88. in article 294 of the Code, as amended by article 87, it is inserted between paragraph 1 and paragraph 2, which becomes paragraph 3, a paragraph worded as follows: "However, for the purposes of articles 290 and 291 in the Chief non-residents referred to in article 232: 1 ° where the tax is established in accordance with article 243 or 243/1, should be understood by 'tax State' tax calculated in accordance with articles 130 to 145" 146-154, 169 and 171-174;
2 ° is meant by 'tax':-when the tax is established in accordance with article 243: total tax as defined in article 243, paragraph 3, 3 °, plus increases referred to in articles 14532, § 2, and 157;
-where the tax is established in accordance with article 243/1: total tax as defined in article 243/1, 4 °, plus the increases referred to in articles 1457, § 2, 14532, § 2, and 157;
-where the tax is established in accordance with article 244: tax as defined in article 290, paragraph 2 "."
S. 89. in article 296, paragraph 1, of the same Code, as amended by the law of December 22, 1998, the words "estate tax", are repealed and the words "tax credit" are replaced by the words "tax credits".
S. 90. article 87 shall apply from the 2014 tax year.
Articles 81 to 86, 88 and 89 are applicable from the year 2015.
Article 85 applies also to the surpluses of tax referred to in article 289bis, credits § 1 of the Code of tax revenues, 1992 which was reprofiled to the year 2015 under article 291, paragraphs 2 and 3, of the same Code as they existed before be repealed by article 86 of this Act.
Section 4. -Amendments to the provisions relating to the establishment and the recovery of taxes art. 91. article 304, § 2, paragraph 1, of the same Code, replaced by the law of December 22, 2009, and amended by the Act of June 19, 2011, is replaced by the following: "on the part of the inhabitants of the Kingdom, any overpayment of tax credits referred to in articles 134 § 3 and 14524, § 1, paragraph 5, of advance payments referred to in articles 157-175" professional tax referred to in articles 270-272, withholdings movable, real or fictitious, referred to in articles 279 and 284, referred to in articles 289bis, § 1, 289ter and 289ter/1 tax and credits tax credits regional, is charged, is there place, on additional fees to tax of physical persons to the title VIII and the surplus is rendered for as much as it reaches € 2.50. "."
S. 92 article 376, § 3, 2 °, of the same Code, replaced by the law of 15 March 1999 and amended by the law of December 21, 2013, the words "the reductions resulting from the application of articles 88, 131-135, 138, 139, 1451-156 and 257" are replaced by the words "the reductions resulting from the application of sections 88, 131 to 135" ", 138, 139, 1451 156, 257, 526, § 1, and 539 and tax reductions and regional tax decreases".
S. 93. article 91 shall apply from the year 2015.
Article 92 is applicable to rebates of office relating to the year 2015 and following.
Section 5. -Amendments to the provisions relating to the powers to the provinces, agglomerations and municipalities.
S. 94. article 466, paragraph 1, of the same Code, as amended by the laws of the December 20, 1995, August 10, 2001, December 22, 2009 and April 14, 2011, is replaced by the following: "tax of natural persons additional communal tax and tax additional conurbation to natural persons tax are calculated on the total tax.".
S. 95. in article 466bis of the Code, inserted by the law of December 13, 2002 and amended by the law of 14 April 2011, "the tax due to the State" shall be replaced by the words "total tax".
S. 96. articles 94 and 95 shall apply from the year 2015.
Section 6. -Amendments to the provisions relating to the cadastral income art. 97. in article 494, § 6, of the same Code, inserted by the law of April 8, 2003 and replaced by the law of December 28, 2006, the following changes are made: 1 ° paragraph 1, first indent, shall be supplemented by the words "as it was applicable until the 2014 tax year";
2 ° paragraph 1, second indent, shall be supplemented by the words "as it was applicable until the 2014 tax year";
3 ° paragraph 2 is replaced by the following: "1st paragraph is applicable only when the following conditions are met: 1 ° it is a targeted re-evaluation to the § 1, 2 ° or 3 °;"
2 ° the event for which the declaration is prescribed in section 473, occurred at the latest 31 December 2013. "."
S. 98. article 97 shall apply from 1 January 2014.
Section 7. -Amendments to the transitional provisions art. 99 article 516 of the Code, replaced by the law of 28 December 1992 and amended by the law of July 6, 1994 and may 17, 2000, by the Royal Decrees of 13 July 2001 and 11 December 2001 and by the law of 27 December 2004, the following changes are made: 1 ° paragraphs 2 and 3 are repealed;
2 ° in operative paragraph 4, the words "in articles 1451, 2 ° and 3 °, and 14517, 1 ° and 2 °, as they existed prior to being amended or repealed by articles 397 and 400 of the programme act of 27 December 2004," are replaced by the words "article 1451, 2 ° and 3 °, as it existed before be amended by article 397 of the programme act of 27 December 2004" "and the words"or an increased reduction"are repealed;
3 ° in operative paragraph 5, the words "and § 3, paragraph 3," are repealed.
S. 100a article 518 of the Code, amended by the Royal Decrees of 20 July 2000 and 13 July 2001 and the law of August 10, 2001, December 27, 2004 and December 22, 2008, the following changes are made: 1 ° in the paragraph 1, the words "16, as it existed before be repealed by article 389 of the programme act of 27 December 2004" "are hereby repealed and the words"255 and 277, as it existed before be repealed by section 407 of the programme act of 27 December 2004"shall be replaced by the words"and 255";
2 ° paragraph (3) is repealed.
S. 101a article 526 of the Code, replaced by the law of 27 December 2005 and amended by the laws of the April 25, 2007, December 22, 2008 and December 13, 2012, the following changes are made: 1 ° paragraphs 1 to 3 shall be replaced by the following: "§ 1." This paragraph is applicable when mortgage loans contracted to acquire or to retain the unique housing, concluded: a) before January 1, 2005;
b) from 1 January 2005 and no later than 31 December 2013, while for the same dwelling, there is an another mortgage referred to the a) which enters into account for the interest deduction of mortgage loans or savings;
In this case, the taxpayer can apply the application of articles 104, 115, and 116, as they existed prior to being amended or repealed by articles 394 and 395 of the programme act of 27 December 2004, and article 242, § 2, as it existed before be amended by article 74 of the law of May 8, 2014 for the interests of a mortgage loan referred to in paragraph 1 , being however understood that: 1 ° the advantage is granted in the form of a tax reduction calculated on the amount that would be deductible of all net revenue in accordance with article 116;
2 ° the tax reduction is computed at the highest tax rate applied to the taxpayer and referred to in article 130, with a minimum of 30 sq. ft. In the event where the expenditures to consider reduction relate to a tax rate more, it is necessary to withhold the tax rate applicable to each part of this expenditure;
3 ° when a common tax is established the amount on which the tax reduction is calculated, is allocated proportionately based on income taxed in accordance with article 130 of each spouse on the whole income of both spouses charged pursuant to section 130;
4 ° the tax reduction is attributed to pursuant to section 178/1, after the tax reduction referred to in article 1451, 1 °;
5 ° the tax reduction is taken into account to determine the average rates referred to in article 171, 5 ° and 6 °.
Interest referred to in the above-mentioned article 104, 9 ° do not account for the tax reduction when the dwelling for which the loan was contracted, is home loans from the taxpayer at the time of the payment of interest.
For the purposes of section 115 above, the notion "Belgium" is replaced by the concept "in a European economic area Member State".
§
2. This paragraph is applicable: 1 ° when mortgage loans contracted to acquire or to retain the unique housing, concluded: a) before January 1, 2005;
b) from 1 January 2005 and no later than 31 December 2013, while for the same dwelling, there is an another mortgage referred to the a) which enters into account for the interest deduction of mortgage loans or savings;
2 ° when it comes to life insurance contracts which serve exclusively to the reconstitution or the guarantee of a mortgage referred to in 1 °;
In this case, the taxpayer can apply the application

14517 to 14520 articles, as they existed before be repealed by article 400 of the programme act of 27 December 2004, for the affected funds depreciation or the reconstitution of a mortgage referred to in paragraph 1, 1 °, or for contributions paid in performance of a contract of insurance referred to in paragraph 1, 2 °.

§ 3. Expenditures for the loans and contracts referred to in the preceding paragraphs are not taken into account nor for the deduction referred to in article 14 or for reductions of tax referred to in article 1451, 2 ° and 3 °, and paragraph 1 when: 1 ° the taxpayer concluded:-between 1 January 2005 and 31 December 2013 a mortgage to acquire or retain unique housing then for the same housing , there was an another loan referred to the § 1, paragraph 1, 1 °, or § 2, paragraph 1, 1 °, which account for the deduction for mortgage loans or savings interest online or;
(- a contract of individual life insurance which is used exclusively to the reconstitution or the guarantee of a loan referred to in a);
2 ° and the taxpayer has mentioned in his declaration to the taxable period during which a loan referred to in a) or a contract referred to in b) a was contracted, he opts for the application of the deduction for single unit referred to in article 104, 9 °, as it existed before be repealed by article 20 of the law of May 8, 2014;
This choice is final, irrevocable and binding the taxpayer.
When a common tax is established, two taxpayers must make the same choice. ";
2 ° in paragraph 4, the words "in articles 178 or 518"are replaced by the words "section 178".".
S.
102 article 526 of the same Code, replaced by the law of 27 December 2005 and amended by laws of 25 April 2007 and 13 December 2012 and by section 101 of this Act, the following amendments are made: 1 ° 1st paragraph, paragraph 1, is replaced by the following: "§ 1." This paragraph applies when the following conditions are met: 1 ° the taxpayer entered into one or more mortgages to build, acquire or transform his or her unique home: has) before January 1, 2005;
b) from 1 January 2005 and no later than 31 December 2013, while for the same dwelling, there is an another mortgage referred to the a) entering into account for the interest deduction.
2 ° the dwelling for which the mortgage referred to in 1 ° have been contracted, was home loans from the taxpayer, and it became one dwelling other than home loans before January 1, 2016;
3 ° the taxpayer has applied for the previous tax period the application of articles 104, 9 °, 115 and 116, as they existed before being amended or repealed by articles 394 and 395 of the programme act of 27 December 2004, for the interests of mortgage loans referred to in 1 °.
";
2 °, paragraph 2 is replaced by the following: "§ § 2 2" This paragraph applies when the following conditions are met: 1 ° the taxpayer entered into one or more mortgages to build, acquire or transform his or her unique home: has) before January 1, 2005;
b) from 1 January 2005 and no later than 31 December 2013, while for the same dwelling, there is an another mortgage referred to the a) which enters into account for the interest deduction of mortgage loans or savings;
2 ° the dwelling for which the mortgage referred to in 1 ° has been contracted, was home loans from the taxpayer, and it became one dwelling other than home loans before January 1, 2016;
3 ° the taxpayer has applied for the previous taxable period the application of articles 14517 to 14520, as they existed before be repealed by article 400 of the programme act of 27 December 2004, for the payments for mortgages referred to in 1 ° and contributions paid in performance of a contract of insurance which is used exclusively to restoring or guarantee of these mortgages.
In this case, the taxpayer may request the application of articles 14517 to 14520, as they existed before be repealed by article 400 of the programme act of 27 December 2004, for the affected funds depreciation or the reconstitution of a mortgage referred to in paragraph 1, 1 °, or contributions paid in performance of a contract which is used exclusively in the reconstitution or of this mortgage loan guarantee. "."
S.
103. in article 527, paragraphs 1 and 3, of the same Code, inserted by the Act of 27 December 2004, "article 104, 9 °", are each time replaced by the words "article 104, 9 °, as it existed before be repealed by article 20 of the law of May 8, 2014".
S. 104. article 535, paragraph 1, of the same Code, inserted by the law of 28 December 2011 and replaced by the law of December 21, 2013, is supplemented by the following: ", on the understanding that:-when a common tax is established, the tax reduction is distributed proportionally on the basis of the income taxed in accordance with article 130 of each spouse in the whole of the income taxed in accordance with article 130 of the spouses;"
-the tax reduction is taken into account to determine the average rates referred to in article 171, 5 ° and 6 °;
-the tax reduction is applied in accordance with article 178/1 after the tax reduction referred to in article 14524 § 1. "."
S. 105. in Title X of the Code, it is inserted an article 539, as follows: "article 539. § 1. This article is applicable: 1 ° when mortgage loans contracted to acquire or to retain the unique housing, have been concluded from January 1, 2005 and no later than 31 December 2013;
2 ° when it comes to life insurance contracts which serve exclusively to the reconstitution or the guarantee of a mortgage referred to in 1 °.
In these cases, the taxpayer may apply for these loans and these contracts the purposes of articles 104, 9 °, 115, 116, 1451, 2 ° and 3 °, and 242, § 2, as they existed prior to being amended or repealed by articles 20, 22, 24 and 74 of the law of May 8, 2014, being however understood that: 1 ° the advantage is granted in the form of a tax reduction;
2 ° the maximum amount for which the tax reduction may be granted, determined in accordance with sections 115, § 1, paragraph 1, 6 °, and 116 above, is reduced by the amount of the expenditure incurred to acquire or retain the own dwelling for which the 14537 articles and 14539 reductions may be granted;
3 ° the tax reduction is computed at the highest tax rate applied to the taxpayer and referred to in article 130, with a minimum of 30 sq. ft. In the event where the expenditures to consider reduction relate to a tax rate more, it is necessary to withhold the tax rate applicable to each part of this expenditure;
4 ° when a common tax is established and both spouses have made expenditures for which the application of the aforementioned articles is requested, the spouses can freely allocate these expenses within the limits referred to in articles 115 § 1, paragraph 1, 6 °, and above 116.
5 ° the tax reduction is attributed to pursuant to section 178/1, after the tax reduction referred to in article 1451, 1 °;
6 ° the tax reduction is taken into account to determine the average rates referred to in article 171, 5 ° and 6 °.
The tax reduction is granted as long as the dwelling for which the mortgage has been contracted, is not home loans from the taxpayer at the time where expenditures have been made.
§ 2. The interests of the loans referred to the § 1, paragraph 1, for which the taxpayer has applied in accordance with the § 1, paragraph 2, the application of articles y referred, do not come into consideration for the purposes of article 14.
The amount for which the tax reduction is granted, shall be deducted from the amount referred to in article 1456, paragraph 1, first indent, without taking into account the difference between possible increases referred to in article 116 referred to the § 1, paragraph 2, and the possible increases referred to in article 14537, § 2, paragraphs 2 and 3, for which the tax reduction referred to in this article may be granted.
§ 3. The amounts expressed in euro referred to in articles 115 and 116 mentioned in the § 1, paragraph 2, shall be adapted, as appropriate, annually, and at the same time the price index for the consumption of the Kingdom in accordance with article 178. ".
S. 106. article 539, § 1, paragraph 1, of the same Code, inserted by article 105 of the Act is replaced by the following: "§ 1." This article shall apply where the following conditions are met: 1 ° the taxpayer entered into from 1 January 2005 and no later than 31 December 2013 one or more mortgages to build, acquire or transform its unique housing;
2 ° accommodation for which a mortgage referred to in 1 ° was contracted, was home loans from the taxpayer, and became one dwelling other than home loans before January 1, 2016;
3 ° the taxpayer requested for the taxable period preceding the application of articles 104, 9 °, 115, 116 and 1451, 2 ° and 3 °, as they existed prior to being amended or repealed by articles 20, 22 and 24 of the law of May 8, 2014, for payments for mortgages referred to in 1 ° and for contributions

paid in performance of a contract of insurance which is used exclusively with reconstitution or the warranty of such mortgages. "."
S. 107. in Title X of the Code, it is inserted a section 540, as follows: "article 540. article 19, § 1, paragraph 1, 3 °, has, as it existed before being replaced by article 13 of the law of May 8, 2014, continue to apply to the revenues in capital and cash liquidated in the event of life values, insofar as no premium for contracts there referred who entered online account for the deduction for single unit referred to in article 104 , 9 °, as it existed before be repealed by article 20 of the law of May 8, 2014 or remained applicable under article 539, gave rise to the aforementioned benefits.
Article 34 § 1, 2 °, paragraph 1, d, as it existed before be amended by article 15 of the law of May 8, 2014, continue to apply as long as capital, contracts of life insurance cash values, pensions, supplementary pensions and annuities y referred, are made in whole or in part by contributions such as referred to in article 104, 9 ° as it existed before be repealed by article 20 of the law of May 8, 2014, or remained applicable pursuant to section 539.
Article 34, § 5, as it existed before be amended by article 15 of the law of May 8, 2014 shall remain applicable to the extent that cash values y referred consist in whole or in part through contributions such as referred to in article 104, 9 °, as it existed before be repealed by article 20 of the law of May 8, 2014 or remained applicable pursuant to section 539.
Article 39, § 2, 2 ° a, as it existed before being replaced by article 16 of the law of May 8, 2014, continue to apply as long as the equity, contracts of life insurance cash values, pensions, supplementary pensions and annuities y referred, are consisting in whole or in part through contributions such as referred to in article 104, 9 °, as it existed before be repealed by article 20 of the law of May 8, 2014 , or remained applicable pursuant to section 539.
Article 169, § 1, paragraph 1, as it existed before being replaced by article 66 of the law of May 8, 2014 continue to apply to the extent that cash values y referred consist in whole or in part through contributions such as referred to in article 104, 9 °, as it existed before be repealed by article 20 of the law of May 8, 2014 or remained applicable pursuant to section 539.
Article 171 (2), d, as there was before be amended by section 67 of the Act, on May 8, 2014, continue to apply for as much whether capital and cash referred to in article 104, 9 °, values such as it existed before be repealed by article 20 of the law of May 8, 2014 or remained applicable pursuant to article 539 "."
S. 108. articles 99 to 101, 103 to 105 and 107 shall apply from the year 2015.
Articles 102 and 106 shall apply from the year 2017.
CHAPTER 4. – Authorisation of coordination s. 109 the King can coordinate in whole or in part the provisions of the Code of tax revenues for April 10, 1992 and the provisions that would have expressly or impliedly amended them at the time where the coordination will be established.
To this end, it may: 1 ° modify the order, numbering and, in general, the presentation of the provisions to coordinate;
2 ° amend the references contained in the provisions to coordinate to put them in line with the new numbering;
3 ° amend the drafting of the provisions to coordinate to ensure consistency and to unify the terminology without that it can be infringed the principles embodied in these provisions;
4 ° integrate into the Code the provisions of AR/CIR 92 which have been confirmed by an act;
The royal decree of coordination will be a bill of confirmation which will be immediately submitted to the legislative chambers.
The coordination shall not take effect until the date fixed by the Act of confirmation.
Coordination will be the following title: "Income tax Code", followed by the vintage of the year in which the confirmation Act enters into force.
CHAPTER 5. -Amendment of the law of January 6, 2014 on the sixth State reform concerning the matters referred to in article 78 of the Constitution art.
110. article 15 of the law of January 6, 2014 on the sixth State reform concerning the matters referred to in article 78 of the Constitution is replaced by the following: 'article 15. in article 180 of the 1992 income tax Code, as amended by the law of December 21, 2013, 5 ° bis is completed by the words ", the Wallonia - Flanders, the participation Fund - participation Fund and the participation Fund - Brussels.".
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels on May 8, 2014.
PHILIPPE by the King: the Minister of finance, K. GARG sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) House of representatives (www.lachambre.be): Documents: complete record 53-5327: 22 April 2014.
Senate (www.senate.be): Documents: 5-2857 annals of the Senate: April 24, 2014.