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15 JANVIER 2014. - Miscellaneous provisions in respect of P.M.E. (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution
CHAPTER 2. - Protection of the main residence
Art. 2. Article 72, paragraph 1^er, from the Act of 25 April 2007 on various provisions (IV) the words "main title" are replaced by the words "main title, complementary or as assets after pension".
Art. 3. In section 75 of the Act, the following amendments are made:
1° in paragraph 3, the words "of co-ownership" are repealed;
2° paragraph 3 is supplemented by the words: "If condominium statutes relating to the same property have already been established, they shall be amended. ";
3° three paragraphs, as follows, are inserted before paragraph 4:
"The total surface, which must be taken into account for the calculation of the threshold, includes the surface of the building, including all floors, and the land. The surfaces that are assigned for both private and professional use are assumed to be assigned for professional purposes for the whole, with the exception of surfaces whose professional character is limited to a passing function and which can be considered to be assigned to the main residence.
In the presence of indivis real rights, the total surface of the indivis building is taken into account for the calculation of this threshold.
For the drafting of the statutes, article 577-3, first paragraph, in fine of the Civil Code may be applied if the conditions are met."
Art. 4. In section 76, paragraph 1, of the same law, the word "registered" is replaced by the word "transcrite".
In the same paragraph, the word "registration" is replaced by the word "transcription".
Art. 5. In section 77, paragraph 1, of the same law, the words "registration" are replaced by the words "transcription".
Paragraph 4 of the same section is replaced as follows: "It continues to produce its effects for the past after the loss of the quality of self-employed, even after a bankruptcy. "
In the same article, a paragraph 5 is inserted, which reads as follows: "It also continues to produce its effects in case of modification or termination of independent activity. "
Art. 6. In section 78 of the Act, a paragraph three, as follows, is inserted: "The waiver for the benefit of the declaration in favour of one or more specified claims shall be waived for all claims. "
Art. 7. In article 79 of the same law, the word "huwelijksstelsel" is replaced by the word "huwelijksvermogensstelsel" in its Dutch version.
Art. 8. In section 80 of the same law, the words "; this revocation only produces its effects for the future" are inserted after the words "of the declaration".
Art. 9. Section 81 of the Act is replaced as follows:
"Art. 81. § 1^er. In the event of the transfer of the real rights referred to in the declaration, the prize obtained remains elusive in respect of creditors whose rights were born after the transcript of the declaration and in connection with the professional activity of the declarant, provided that the amounts obtained are re-employed within one year from the date of the authentic act, by the declarant to acquire a building property where the property is established.
During the period referred to in paragraph 1^er, the sums are kept in the hands of the notary who received the deed of real rights. If the act is received by several notaries, the sums are retained in the hands of the notary designated by the notary.
The newly acquired principal residence rights remain elusive with respect to the creditors referred to in the first paragraph when the acquisition document contains a statement of re-employment of the funds, even if the price of the new property exceeds the amount of the funds obtained, unless the creditors demonstrate that the independent has intentionally reduced his creditworthiness.
Where applicable, the threshold referred to in section 75 shall be recalculated. The new proportion should be mentioned in the statement of employment.
The return of funds is subject to the conditions of validity and enforceability set out in sections 74, 75 and 76.
§ 2. In the event of seizure under a receivable in respect of which the declaration does not produce effects, the preceding paragraph will apply to the portion of the post-public sale price that returns to creditors to whom the declaration was enforceable. "
Art. 10. Section 82 of the Act, as amended by the Act of 6 May 2009 on various provisions, is replaced as follows:
"Art. 82. On the occasion of the drafting of the declaration and its revocation of fixed fees, the amount of which is fixed in accordance with the Act of 31 August 1891 concerning the fees and charges of notaries, shall be paid to the notary.
As long as the amount of fees referred to in paragraph 1^er has not been determined in accordance with this paragraph, the amount of the notary fees is set at 500 euros for the preparation of the statement to which the actual costs related to the transcript or deletion of the statement are added.
Fees referred to in paragraph 1^er are due only once when the declaration or revocation concerns an independent worker and his or her spouse helping or two legal independent workers who jointly carry out their activities in the same facility."
CHAPTER 3. - SPRL-S
Art. 11. In section 211bis of the Corporate Code, inserted by the law of January 12, 2010, the words "and as long as it does not occupy the equivalent of five full-time workers" are repealed.
Art. 12. In Article 213, § 3, of the same Code, inserted by the law of 12 January 2010, the words "and at the latest at the expiry of the five-year period provided for in Article 214, § 2, paragraph 2" are repealed.
Art. 13. In Article 214, § 2, of the same Code, inserted by the law of January 12, 2010, the words "Not later than five years after its constitution or as soon as the company occupies the equivalent of five full-time workers, the company must increase its social capital to at least the amount provided for in paragraph 1^er"are repealed.
Art. 14. In article 333, paragraph 2, of the same Code, inserted by the law of 12 January 2010, the words "and no later than the expiry of the five-year period provided for in article 214, § 2, paragraph 2" are repealed.
CHAPTER 4. - Amendment of the Act of 22 April 1999 on professional discipline of accounting experts and tax advice
Art. 15. Article 5, § 1^erthe Act of 22 April 1999 on professional discipline of accounting experts and tax advice is supplemented by paragraph 4, which reads as follows:
"Each final decision of the Disciplinary Commission and the Appeals Board, even on its own motion, condemns the member of the Institute in respect of which a disciplinary penalty was imposed on procedural costs. The amount of procedural fees is annually and in a lump-sum manner determined by the General Assembly. ".
CHAPTER 5. - Amendments to the Act of 22 April 1999 on Accounting and Tax Professions
Art. 16. Section 14 of the Act of 22 April 1999 on Accounting and Tax Professions, the current text of which will form paragraph 1, are amended as follows:
1. paragraph 1^er is completed by a 4 and a 5, as follows:
"4 procedural costs as provided for in Article 5, § 1^erthe Professional Discipline of Accountants and Tax Advice Act;
5 costs for the delivery of recalls and summations by registered or unrecommended fold, which are reflected on the members of the Institute who have not responded to a request for information addressed to them by the Council or by one of its representatives within the time limit set by the Council and the costs associated with additional investigations with respect to these members, including summonses. ";
2. this section is supplemented by the following paragraph:
"The amounts of costs, as provided in paragraph 1st, 5, are determined annually and in a lump-sum manner by the General Assembly. ".
Art. 17. In section 19, paragraph 1, of the Act amended by the Royal Decree of 25 February 2003 and by the Act of 2 June 2013, the 3 is replaced by the following:
"3 Be a holder of a Belgian degree recognized by the Flemish, French or German-speaking Community either of the "master" level issued after at least 4 years of study, or of the "bachelier" level or graduated in one of the fields of legal or economic studies that the King determines or meets the conditions determined by the King, or satisfy the conditions of diploma determined by the King. Diplomas issued abroad are admitted with prior recognition of their equivalence with a Belgian diploma referred to in this 3 by the competent Belgian authority. The King may authorize the Board of the Institute to admit in individual cases the equivalence of diplomas issued abroad. ".
CHAPTER 6. - Entry into force
Art. 18. The King determines the effective date of Article 17.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 15 January 2014.
PHILIPPE
By the King:
Minister of Average Classes, EMPs and Independents,
Mrs. S. LARUELLE
The Minister of Justice,
Ms. A. TURTELBBOM
Minister of Economy,
J. VANDE LANOTTE
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
Note
House of Representatives
(www.lachambre.be)
Documents: 53-172 - 3073.
Full report: 5 December 2013.
Senate
(www.senate.be)
Documents: 5-132 - 5-2382.
Annales of the Senate: December 17, 2013.