belgiquelex.be - Carrefour Bank of Legislation

13 DECEMBER 2012. - Tax and Financial Provisions Act (1)

ALBERT II, 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. - Income tax
Section 1^re. - Amendments to physical persons
Art. 2. In section 53, 2°, of the Income Tax Code 1992, the words "and the movable pre-payment supported by the debtor of income to the beneficiary's discharge; are replaced by the words "and both the additional contribution on movable incomes and the movable pre-payment supported by the recipient's debtor of income on discharge in unawareness of sections 174/1 and 261; "
Art. 3. In article 59, §§ 3 to 5, of the same Code, replaced by the law of 28 April 2003 and amended by the laws of 27 December 2006 and 14 April 2011, the words "§ 1^er," are each time replaced by the words "§ 1^erParagraph 1^er"
Art. 4. In section 90, 3°, of the same Code, replaced by the Act of 27 December 2005 and amended by the Act of 27 July 2008, the words "or the law of 23 November 1998 establishing legal cohabitation" are replaced by the words "or a similar legal obligation in foreign legislation".
Art. 5. Section 90, 5°, of the same Code, is replaced by the following:
"5° revenues collected outside the exercise of a professional activity:
(a) either on the occasion of the sub-location or assignment of furnished or not buildings;
(b) either on the occasion of the concession of the right to use a location that is immovable by nature and is not located in the enclosure of a sports facility, to display posters or other advertising material;
(c) either on the occasion of the concession of the right to use a location that is immovable by nature, to install transmission and reception equipment by mobile phone operators; "
Art. 6. In section 98, paragraph 1^er, of the same Code, replaced by the Act of 27 October 1997, the words "and diminished of the liberalities paid by the beneficiary to an institution referred to in section 104, 3°, a and b, provided that they are received from the donee" are repealed.
Art. 7. In the opening sentence of article 100, paragraph 1^er, 2°, of the same Code, the words "or the concession of the right to install equipment for the broadcast of mobile telephony" are inserted between the words "or other advertising media" and the words ", the difference between the following two words:".
Art. 8. In section 104 of the same Code, last amended by the Act of 22 December 2009, the following amendments are made:
1° in the introductory sentence the words "in articles 107 to 116" are replaced by the words "in articles 115 and 116";
2° in 1° the words "or the law of 23 November 1998 establishing legal cohabitation" are replaced by the words "or a similar legal obligation in foreign legislation",
3° the provisions of 3° to 8° are repealed.
Art. 9. In section 105 of the same Code, replaced by the Act of 24 December 2008, the 2° and 3° are replaced by the following:
"(2) the expenses referred to in section 104, 1 and 2°, which are due jointly by the two spouses, are charged by priority according to the proportional rule on all net incomes of the two spouses;
3° the expenses referred to in section 104, 1° and 2° shall be charged by priority over all the net income of the spouse who is personally obligated and the potential balance shall be charged to all the net income of the other spouse. "
Art. 10. In title II, chapter II, section VI, of the same Code, section B. Liberalities. that includes sections 107 to 111, last amended by the Act of December 22, 2009, is repealed.
Art. 11. In title II, chapter II, section VI, of the same Code, the "C. Remunerations of a domestic employee. that includes section 112, as amended by the Act of 6 July 1994, the Royal Decree of 20 July 2000, the Act of 12 August 2000 and the Royal Decree of 13 July 2001, is repealed.
Art. 12. In title II, chapter II, section VI, of the same Code, the "D. Childcare" section, which includes sections 113 and 114, last amended by the Act of 23 December 2009, is repealed.
Art. 13. In section 132, paragraph 1^er, 6°, of the same Code, amended by the laws of 6 July 1994 and 24 December 1999 and the Royal Decree of 13 July 2001, the words "to the deduction for custody referred to in Article 104, 7°;" are replaced by the words "to the reduction for custody of children referred to in Article 145³⁵;".
Art. 14. In section 132bis, paragraph 3, of the same Code, replaced by the Act of 27 December 2006, the words "that do not deduct from the expenses incurred for the custody of children referred to in section 104, 7°. are replaced by the words "that do not require a child custody reduction referred to in section 145³⁵. "
Art. 15. Section 134 of the same Code, replaced by the Act of 10 August 2001, is replaced as follows:
"Art. 134. § 1^er. The tax-exempt income quotity includes the total of the base amount, possibly increased, and supplements referred to in sections 132 and 133.
§ 2. The tax-exempt income quotity is charged to the successive income brackets, beginning with the first.
§ 3. The portion of the tax-exempt income quotity that is not charged after application of §§ 1^er and 2, is, to the extent that it relates to supplements referred to in section 132, paragraph 1^er, 1° to 6°, converted to a refundable tax credit.
The tax credit is equal to 25 p.c. of the portion of the tax-exempt income quotity that may be converted under paragraph 1^er, with a maximum of 250 euros per dependent child.
This subsection does not apply:
- the taxpayer that collects professional income that is exempted by agreement and that do not intervene in computing the tax for its other income;
- the spouse of a taxpayer referred to in the first dash that is taxed in isolation in accordance with section 126, § 2, paragraph 1^erFour.
§ 4. When a common taxation is established, it is done as follows:
1° the quotity of tax-exempt income is fixed by spouse;
(2) the supplements referred to in section 132 shall be charged to the head of the spouse who has the highest taxable income;
3° where the taxable income of one of the two spouses is less than the tax-exempt income quotity, the difference is added to the tax-exempt income quotity of the other spouse;
4° for the purposes of § 3, the tax-exempt income quotities of both spouses are accumulated to determine to what extent the portion of the tax-exempt income quotity that is not charged after the application of points 1 to 3, relates to the supplements referred to in section 132, paragraph 1^er, 1° to 6°, and can be converted to a refundable tax credit. "
Art. 16. Article 145² the same Code, replaced by the Act of 10 August 2001, is replaced by the following:
“Art. 145². The tax reduction is equal to 30 p.c. of actual expenditures paid. "
Art. 17. In section 145³, paragraph 5, of the same Code, inserted by the law of 27 December 2006,^er, 1°," are replaced by the words "paragraph 1^er"
Art. 18. In section 145²¹ the same Code, replaced by the Act of 21 December 1994 and amended by the Royal Decree of 13 July 2001, the Acts of 20 July 2001, 22 December 2003 and 22 December 2009, paragraphs 2 and 3 are replaced by the following:
"The tax reduction is equal to 30 p.c. of the expenditures referred to in paragraph 1^er. "
Art. 19. Article 145²³ the same Code, replaced by the Act of 10 August 2001, is replaced by the following:
“Art. 145²³. When a common taxation is established, the tax reduction referred to in section 145²¹ is distributed according to the proportional rule based on the taxable income of each spouse in all taxable income of both spouses. » .
Art. 20. In section 145²⁵ the same Code, inserted by the Act of 8 April 2003 and amended by the Acts of 9 July 2004 and 14 April 2011, the following amendments are made:
1° to paragraph 4, c, the words "of section 104, 8°, or" are repealed.
2° Paragraph 7 is replaced by the following:
"When a common taxation is established, the tax reduction is divided according to the proportional rule based on the taxable income of each spouse in all the taxable income of both spouses. "
3° in paragraph 8, the words "paragraph 2, 4°" are replaced by the words "paragraph 3, 4°,".
Art. 21. In section 145²⁸ the same Code, inserted by the Act of 22 December 2009 and amended by the Act of 23 December 2009, the following amendments are made:
1° paragraph 1^erParagraph 2 is replaced by the following:
"The tax reduction is not applicable to expenditures that are considered for the application of the invoice reduction referred to in section 147 of the Program Act of 27 April 2007 as it existed before being repealed by section 70 of the Act of 28 December 2011. »;
2° paragraph 1^er is supplemented by a paragraph that reads as follows:
"When a common taxation is established, the tax reduction is divided according to the proportional rule based on the taxable income of each spouse in all the taxable income of both spouses. "
3° in paragraph 3, paragraph 3, c, the words "104, 8°", are repealed.
Art. 22. Article 145³⁰ the same Code, inserted by the Act of 27 December 2006 and amended with respect to the Dutch text, by the Act of 22 December 2009 and the Act of 14 April 2011, the following amendments are made:
1° in paragraph 2, c, the words "104, 8°" are repealed;
2° Paragraph 5 is replaced by the following:
"When a common taxation is established, the tax reduction is divided according to the proportional rule based on the taxable income of each spouse in all the taxable income of both spouses. "
Art. 23. In section 145³¹ and amended by the Acts of 8 June 2008 and 22 December 2009, the following amendments are made:
1° in paragraph 2, c, the words "104, 8°", are repealed;
2° in paragraph 3, the words "50 p.c." are replaced by the words "30 p.c."
Paragraph 5 is replaced by the following:
"When a common taxation is established, the tax reduction is divided according to the proportional rule based on the taxable income of each spouse in all the taxable income of both spouses. "
Art. 24. In heading II, chapter III, section I^re, from the same Code, it is inserted a sub-section IIquaterdecies entitled "Sub-section IIquaterdecies - Reduction for Liberality".
Art. 25. In heading II, chapter III, section I^re, sub-section IIquaterdecies, of the same Code, inserted by section 24, it is inserted an article 145³³, as follows:
“Art. 145³³. § 1^er. A tax reduction is granted for the following expenses that are actually paid during the tax period:
1° the liberalities made of silver:
(a) institutions that fall under the application of the decree of 12 June 1991 on universities in the Flemish Community, or the decree of 5 September 1994 on the regime of academic and academic studies of the French Community, approved university hospitals or similar institutions of another Member State of the European Economic Area;
(b) to the Royal Academies, the "Federaal Fonds voor Wetenschappelijk Onderzoek - Federal Fund for Scientific Research - FFWO/FFRS", the "Wetenschappelijk Onderzoek-Vlaanderen Fund - FWO", the "FNRS Fund - FRS-FNRS", as well as the scientific research institutions approved jointly by the Minister
(c) public social action centres;
(d) the cultural institutions approved by the King which are established in Belgium and whose area of influence extends to one of the communities or to the whole country, or to the cultural institutions established in another Member State of the European Economic Area, whose area of influence extends to a federated or regional entity of the State concerned or to the whole country and which are approved in a similar manner;
(e) institutions that assist victims of war, persons with disabilities, the elderly, minors of protected age or indigent age, and which, after the advice of State or Community advisory bodies that have such assistance in their competence, are approved by the competent organs of the State or the Communities under which these institutions are administered and, for the purposes of the tax law, by the Minister of Finance or similar institutions of another State
(f) the Red Cross of Belgium or a national section of the Red Cross in another Member State of the European Economic Area, and the King Baudouin Foundation, the European Centre for Missing and Sexually Exploited Children - Belgium - Fondation de droit belge, au Palais des Beaux-Arts et au Théâtre Royal de la Monnaie;
(g) to the National Fund of Calamities for the benefit of the National Fund of Public Calamities or the National Fund of Agricultural Calamities, the Provincial Funds of Calamities, as well as the institutions that are created to assist victims of calamities justifying the application of the law relating to the repair of certain damage caused to private property by natural calamities and which are approved as such by the Minister of Finance or other
(h) to suitable work enterprises which, in accordance with the legislation concerning the social reclassification of persons with disabilities, are created or approved by the regional government or the competent body or similar institutions of another Member State of the European Economic Area which are similarly approved;
(i) institutions that focus on the conservation of nature or the protection of the environment and are approved as such by the Minister of Finance and the Minister who has the environment in his or her powers or similar institutions of another Member State of the European Economic Area that are similarly approved;
(j) institutions for the conservation or protection of monuments and sites, whose area of influence extends to the entire country, to one of the regions or to the German-speaking Community, and which are approved by the King or to similar institutions of another Member State of the European Economic Area that are similarly approved;
(k) ABLs which are intended to manage animal shelters, having received the approval provided for in Article 5 of the Protection and Welfare of Animals Act of 14 August 1986 and meeting the conditions established by the King on the proposal of the Minister of Finance or similar associations of another Member State of the European Economic Area that are similarly approved;
(l) institutions that deal with sustainable development within the meaning of the Act of 5 May 1997 on the coordination of the federal policy of sustainable development and which are approved as such by the Minister of Finance and by the Minister who has Sustainable Development in his or her responsibilities or similar institutions of another Member State of the European Economic Area that are similarly approved;
2° the liberalities made in money to the institutions that assist developing countries and which are approved as such by the Minister of Finance and the Minister who has development cooperation in his or her powers or similar institutions of another Member State of the European Economic Area that are similarly approved;
3° Liberalities made in money to associations and institutions that assist victims of major industrial accidents and which are approved as such by the Minister of Finance and by the Minister of Foreign Affairs or similar associations and institutions of another Member State of the European Economic Area that are similarly approved;
4° the liberalities made to the museums of the State and, under condition of allocation to their museums, the liberalities made to the Communities, the Regions, the provinces, the communes and the public centres of social action:
(a) money;
(b) in the form of works of art that the Minister of Finance recognizes, in accordance with § 4, as belonging to the country's movable cultural heritage or as having an international reputation.
The tax reduction for Liberals referred to in paragraph 1^er is granted provided that they reach at least 25 euros and are subject to a receipt from the donee.
The tax reduction is equal to 45 per cent of the liberalities actually made.
The total amount of liberalities for which the tax reduction is granted cannot exceed by taxable period or 10 p.c. of all net incomes or 250,000 euros.
When a common taxation is established, the tax reduction is divided according to the proportional rule based on the taxable income of each spouse in all the taxable income of both spouses.
§ 2. The King determines the obligations and formalities to be performed by the donee so that the liberalities can be admitted to tax reduction.
With regard to the liberalities referred to in § 1^erParagraph 1^er, 1° to 3°, made to associations or institutions of another Member State of the European Economic Area, the taxpayer must make available to the administration evidence that the association or institution of another Member State is similar to a Belgian association or institution referred to in the same article and, if applicable, that the association or institution of another Member State is approved in a similar manner, i.e., the same paragraph^er and 2.
§ 3. The King determines the conditions and modalities of accreditation of associations and institutions referred to in § 1^erParagraph 1^er, 1°, b, d, e, g, i, 2° and 3°, and which are established in Belgium.
Where an association or institution operates more than one activity referred to in the above-mentioned provisions, it shall, for each of these activities, meet the conditions to be authorized.
When, among its activities, the association or institution carries out a purpose of § 1^erParagraph 1^er, 1°, d or j, it must be approved by the King.
§ 4. The Minister of Finance recognizes as belonging to the country's movable cultural heritage or as having international renown the works referred to in § 1^erParagraph 1^er, 4°, b, and fixed their value in silver. The tax reduction is granted for the fixed value in this way.
The special commission referred to in section 83/4 of the Code of Succession Rights shall give the Minister of Finance a binding opinion on:
1° the question of whether the works of art offered belong to the country's movable cultural heritage or are internationally renowned;
2° the admissibility of the donation;
3° the silver value of the artwork offered.
Evaluation fees are advanced by the taxpayer.
The recognition by the Minister of Finance and the value set in money, referred to in paragraph 1^er, are valid for a period of six months beginning from the notification, by registered mail, to the taxpayer of that recognition and value in money.
The fee for the valuation of the work of art shall be refunded to the taxpayer as soon as the taxpayer has demonstrated that the donation was made within the time limit set out in the preceding paragraph.
The King defines the terms and conditions for the advance and reimbursement of assessment fees. "
Art. 26. In heading II, chapter III, section I^re, of the same code, it is inserted a sub-section IIquinquedecies, entitled "Sub-section IIquinquedecies - Tax reduction for the remuneration of a home employee".
Art. 27. In heading II, chapter III, section I^re, sub-section IIquinquedecies, of the same code, inserted by article 26, it is inserted an article 145³⁴, as follows:
“Art. 145³⁴. A tax reduction is granted for remuneration that is actually paid or attributed during the tax period to a domestic employee, including contributions to those payable under social legislation.
The tax reduction is granted under the following conditions:
1° the wages reach at least 2.450 euros per taxable period and are subject to the social security system;
2° the home employee shall, at the time of his or her appointment and for at least six months, be entitled to an allowance as a complete unemployed person or an allowance as a minimum of means of existence;
3° at the time of the undertaking, the taxpayer registers with the National Social Security Office as an employer of domestic staff and this registration is the first in this capacity since 1^er January 1980;
4° only the remuneration of a single home employee is taken into consideration.
The conditions set out in paragraph 2, 2° and 3° shall not apply, when at 1^er July 1986, the taxpayer already had a home employee for at least one year.
After the termination of the employment contract, the tax reduction for remuneration of a domestic employee meeting the condition of paragraph 2, 2°, continues to be granted when the taxpayer engages, within three months, another domestic employee who meets these conditions.
The amount for which the tax reduction is granted is equal to 50 p.c. of remuneration paid or awarded during the taxable period and cannot exceed 5,000 euros per taxable period.
The tax reduction is equal to 30 p.c. of the amount that can be taken into account.
When a common taxation is established, the tax reduction is divided according to the proportional rule based on the taxable income of each spouse in all the taxable income of both spouses. "
Art. 28. In Part II, Chapter III, Section I^re, of the same Code, it is inserted a sub-section IIsexdecies, entitled "Sub-section IIsexdecies - Reduction of childcare tax".
Art. 29. In Part II, Chapter III, Section I^re, subsection IIsexdecies, of the same Code, inserted by article 28, it is inserted an article 145³⁵, as follows:
“Art. 145³⁵. A tax reduction is granted for expenses that are actually paid or attributed during the tax period and that are incurred for the custody of one or more children:
- dependant on the taxpayer;
- for whom half of the supplements to the quotity of the tax-exempt income referred to in section 132, paragraph 1^er, 1° to 5°, is assigned to the taxpayer under section 132bis.
The tax reduction is granted under the following conditions:
1° expenses relate to the payment of child custody in the European Economic Area outside of normal classroom hours during which the child follows the teaching, and must be made for children who have not reached the age of twelve;
2° the taxpayer receives professional income;
3° expenses are paid:
(a) to recognized, subsidiated or controlled institutions or host communities:
- by the Office of Birth and Childhood, by "Key in Gezin" or by the Government of the German-speaking Community;
- or by local, community, other than those referred to in the first dash, or regional governments;
- or by foreign public institutions established in another Member State of the European Economic Area;
(b) independent foster families or nurseries under the supervision of the institutions referred to in a, first or third dash;
(c) to schools established in the European Economic Area or to institutions or reception areas that have a connection with the school or its organizing power.
By derogation from paragraph 2, 1°, a tax reduction is also granted for childcare expenses with a heavy disability that have not reached the age of 18 years under the same conditions.
For the purposes of this section, "child with a heavy disability" means a child who is a recipient of extended family allowances based on one of the following criteria:
1° i, more than 80 p.c. of physical or mental disability with 7 to 9 points of autonomy, measured using the guide annexed to the Royal Decree of 3 May 1991 enforcing articles 47, 56ssepties, and 63 of the coordinated laws relating to family allowances for employed workers and section 96 of the Act of 29 December 1990 on social provisions;
2°, a total of at least 15 points, based on the medico-social scale in accordance with the royal decree of 28 March 2003 implementing articles 47, 56ssepties and 63 of the coordinated laws relating to family allowances for employed workers and section 88 of the Programme Law (I) of 24 December 2002.
The reduction in child custody tax cannot be combined with the increase in tax-free income in accordance with section 132, paragraph 1^er6°.
The King may, by order deliberately in the Council of Ministers, set a maximum deductible amount per day of custody and per child, without that amount being less than 4 euros.
The tax reduction is equal to 45 p.c. of actual expenditures, limited if applicable in accordance with the preceding paragraph.
When a common taxation is established, the tax reduction is divided according to the proportional rule based on the taxable income of each spouse in all the taxable income of both spouses.
The taxpayer shall make available to the administration the evidence to establish:
(a) Reality and expenditure;
(b) the full identity or name of the persons, schools, institutions and public authorities referred to in paragraph 2, 3°;
(c) compliance with the conditions referred to in this article. "
Art. 30. In heading II, chapter III, section I^re, of the same Code, it is inserted a sub-section IIseptdecies, entitled "Sub-section IIseptdecies - Tax reduction for the maintenance and restoration of monuments and classified sites".
Art. 31. In title II, chapter III, section I, subsection IIseptdecies, of the same Code, inserted by section 30, an article 145 is inserted.³⁶, as follows:
“Art. 145³⁶. It is granted a tax reduction for the party not covered by subsidies, expenses actually paid during the taxable period and exposed by the owner of built buildings, parts of built buildings or sites classified in accordance with the legislation on the conservation of Monuments and Sites or according to similar legislation of another Member State of the European Economic Area and not given for rent, for the purpose of their maintenance and repairs
The tax reduction is not applicable to expenses that:
(a) are considered as actual professional costs;
(b) give the investment deduction referred to in section 69;
(c) consider the application of section 145²⁴, 145²⁵, 145²⁸, 145³⁰ in 145³¹.
The amount for which the tax reduction is granted is equal to 50 p.c. of expenses actually paid during the tax period and cannot exceed 25,000 euros per taxable period.
The tax reduction is equal to 30 p.c. of the amount that can be taken into account.
When a common taxation is established, the tax reduction is divided according to the proportional rule based on the taxable income of each spouse in all the taxable income of both spouses.
The King regulates the execution of this provision and defines, in particular, what is to be heard, for the purposes of the tax law, by "accessible to the public". "
Art. 32. In Article 154, § 3, paragraph 1^er, 2°, of the same Code, replaced by the law of 17 May 2007, the words "§2." are replaced each time by the words "§ 2, paragraph 1^er"
Art. 33. Section 171, 4°, k, of the same Code, inserted by the law of November 7, 2011, is replaced by the following:
"(k) the premium referred to in Article 4 of the Royal Decree of 23 March 2012 establishing an Impulse Fund for General Medicine and setting out its operating procedures. "
Art. 34. Section 466, paragraph 2, of the same Code, inserted by the Act of 14 April 2011, is replaced by the following:
"However, the amount determined in accordance with paragraph 1^er is reduced by the tax quotity for household income referred to in Article 17, § 1^er, 1° and 2°, which have no professional character. "
Art. 35. Section 515s, paragraph 2, of the same Code, replaced by the Program Law of June 22, 2012, is supplemented by the words "or its rightful persons".
Art. 36. In the Dutch text of article 515novies, paragraph 4, of the same Code, inserted by the program law of June 22, 2012, the word "rechthebbenden." is replaced by the word "rechtverkrijgenden. "
Art. 37. In section 526, § 2, paragraph 5, of the same Code, replaced by the law of 27 December 2005, in the second draws the words "and of which he is the owner, owner, emphytéote, superficiaire or usufruitier" are repealed.
Art. 38. In section 527 of the same Code, inserted by the Act of 27 December 2004, the words "under section 526, paragraph 3. are each time replaced by the words "under Article 526, § 2, paragraph 2. "
Art. 39. Section 3 comes into force from the 2010 taxation year.
Section 23, 3, comes into force from the 2012 taxation year.
Sections 5 and 7 apply to revenues collected from 1^er January 2012.
Section 33 produces its effects on 1^er April 2012.
Section 35 applies to capital transferred from 1^er January 2012.
Section 36 applies to capital and redemption values that are transferred from 1^er July 2012.
Section 23, 2°, is applicable to expenditures actually paid for a taxable period relating to the 2013 taxation year or to a subsequent taxation year.
Sections 2, 4, 6, 8 to 23, 1°, 24 to 32, 34, 37 and 38 come into force from the 2013 taxation year.
Section 34 is also applicable to the 2012 taxation year if the conditions of subjugation have disappeared before December 31, 2012.
Section 2. - Amendments to corporations and other legal entities
Art. 40. In section 19bis of the Income Tax Code 1992, inserted by the Act of 27 December 2005 and amended by the Acts of 27 December 2005, 21 December 2009 and 19 May 2010, the following amendments are made:
1° in paragraph 1^erParagraph 1^er, the words "in case of an expensive assignment of shares or shares" are inserted between the word "received" and the words "in case of redemption" and the words "40 p.c." are replaced by the words "25 p.c."
2° in paragraph 1^er, paragraph 5, the words ", excluding those referred to in Article 2, § 5, of the same order" are repealed;
3° in paragraph 1^erParagraph 6 is replaced by the following:
"By collective investment organizations within the meaning of this Article, it is necessary to hear the bodies authorized in accordance with the Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 coordinating the legislative, regulatory and administrative provisions concerning certain collective investment bodies in securities (OPCVM), as well as the collective investment bodies established outside the territory where the association agreement establishing the European Economic Area is applicable under its Article 126. »;
4° in paragraph 1^er, paragraph 7, the words "40 p.c." are replaced by the words "25 p.c."
5° in paragraph 1^er, paragraph 8, the words "this percentage is supposed to be greater than 40 percent" are replaced by the words "this percentage is supposed to be equal to 100 percent."
6° Paragraph 2 is supplemented by a paragraph which reads as follows:
"If the acquisition value or investment value is not known, the taxable amount of income is equal to the amount received during the transaction multiplied by the percentage referred to in paragraph 1^er. "
Art. 41. Article 45, § 1^er, paragraph 2, of the Income Tax Code 1992, replaced by the Act of 11 December 2008 and amended by the Act of 29 March 2012, the words "of articles 44, § 1^er, 2°, and 217, 2°, are replaced by the words "Articles 44, § 1^er, 2°, and 192, § 1^erParagraph 1^er"
Art. 42. Section 75, 3°, of the same Code, replaced by the Act of 28 December 1992, is replaced by the following provision:
"3° to capital assets whose right of use has been granted to another taxpayer in different ways than those referred to in 2°, unless that assignment has been made to a natural person or company, which itself meets the conditions, criteria and limits of application of the deduction for investment to an identical or higher percentage, which affects such capital assets in Belgium to the realization of profits or third-party profits and which does not assign any "
Art. 43. In section 181, 7°, of the same Code, replaced by the law of 22 December 1998 and amended by the laws of 22 December 2003 and 16 November 2004, the words "7° which are approved for the application of Article 104, 3°, b, d, e, h to, 4° and 4° bis" are replaced by the words "7° which are approved for the application of Article 145³³§ 1^erParagraph 1^er, 1°, b, d, e, h to l, 2° and 3°,".
Art. 44. Article 192, § 1^erthe same Code, as amended by the Act of 28 December 1992, by the Royal Decree of 20 December 1996 and by the Acts of 22 December 1998, 10 March 1999, 15 December 2004, 11 December 2008, 22 December 2009 and 29 March 2012, is supplemented by a paragraph written as follows:
"To determine whether the condition of detention in full ownership for an uninterrupted period of at least one year referred to in paragraph 1^er is respected in the head of the beneficiary or absorbent corporation, the shares or shares transferred during a fiscally neutral operation referred to in Article 46, § 1^erParagraph 1^er, 2°, 211, 214, § 1^er, and 231, §§ 2 and 3, which respond, as the case may be, to the prescribed of Article 183bis, are deemed to have been acquired at the date of acquisition by the contributor or company transformed, absorbed or split. "
Art. 45. Article 198, § 1^er, in the same Code, last amended by the Programme Act of 22 June 2012, the following amendments are made:
1° in paragraph 1^er, 1°, the words "the amounts paid to be claimed on the corporate tax and the movable pre-payment supported by the debtor of income to the beneficiary's discharge in breach of section 261," are replaced by the words "the amounts paid to be claimed on the corporate tax and both the additional contribution on movable incomes as the movable pre-payment supported by the debtor of income to the beneficiary's discharge in misunderstandings 261,
2° to paragraph 1^er, 9°, the word "free" is repealed.
Art. 46. In section 199 of the same Code, replaced by the Act of 22 December 1998 and amended by the Act of 26 March 1999, the words "in section 104, 5°, b" are replaced by the words "in section 145³³§ 1^erParagraph 1^er, 5°, » and the words "and expenses eligible for a tax reduction for liberality" are inserted between the words "exempt income" and the words "under this Code".
Art. 47. In section 200 of the same Code, as amended by the Royal Decrees of 20 July 2000 and 13 July 2001, the words "anticipated, with regard to the deduction of liberalities, in section 109" are replaced by the words "anticipated, with regard to the reduction of liberalities, in section 145³³§ 1^erParagraph 4."
Art. 48. Section 205quinquies of the same Code, inserted by the Act of 22 June 2005 and amended by the Act of 22 December 2009, is repealed.
Art. 49. In section 219bis of the same Code, inserted by the Act of 4 May 1999, the following amendments are made:
1° in paragraph 2, paragraph 3 is replaced by the following:
"This assessment is equal to 34 p.c. of the total amount of reserves taxed at the beginning of the taxable period, which were constituted during a taxable period that is related to the 2003 and prior taxation years, and 28 p.c. of the total amount of reserves taxed at the beginning of the taxable period, which were constituted during a taxable period that is related to the 2004 and subsequent taxation years. "
2° in paragraph 3, paragraph 2, the words "34 %" are replaced by the words "28 p.c.".
Art. 50. In article 223, paragraph 1^er, 4°, of the same Code, inserted by the law of December 28, 2011, the word "free" is repealed.
Art. 51. In section 234, paragraph 1^er, 6°, of the same Code, inserted by the law of December 28, 2011, the word "free" is repealed.
Art. 52. Article 266, paragraph 1^er, 1°, of the same Code, the words "15 p.c." are replaced by the words "21 p.c.".
Art. 53. In section 269 of the same Code, last amended by the Act of 28 December 2011, the following amendments are made:
1° in the Dutch text of paragraph 1^er, 1° bis, the words "bepalingen onder in 4° in 5° ;" are replaced by the words "bepalingen onder 4° in 5° ; »;
2° 5° of paragraph 1^er is replaced by the following:
"5° to 15 p.c. for the income of savings deposits referred to in section 21, 5°, and to the extent that, with respect to income paid or attributed to natural persons, they exceed the limits set out in the 5° of that article. »;
3° in paragraph 3, e, the words "of 15 p.c." are replaced by the words "of 21 p.c.".
Art. 54. In the French text of section 365 of the same Code, re-established by section 33 of the Act of 11 December 2008, the words "is established within the time limits provided for in this chapter in the head of the absorbing society or beneficiary companies, even at the time when the corporation is absorbed or split as a corporation no longer exists. are replaced by the words "is established within the time limits set out in this chapter in the head of the absorbent corporation or beneficiary companies, even at a time when the absorbed or slit society no longer exists as a legal entity. "
Art. 55. In section 521 of the same Code, the words "in section 192, paragraph 1^er are replaced by the words "in section 192, § 1^erParagraph 1^er"
Art. 56. In title X of the same Code, an article 536 is inserted, as follows:
"Art. 536. Exemptions for deferred risk capital in accordance with section 205quinquies, as previously deducted by section 48 of the Act of 13 December 2012 relating to tax and financial provisions, which could not be deducted from the profits of a taxable period ending on or before 30 December 2012, as well as the non-taxable exemption in the event of absence or insufficiency of profits
Deduction of deferral of risk capital referred to in paragraph 1^er is made up of the amount of profits that remain after the application of all deductions under sections 199 to 206 pursuant to section 207, paragraph 1^er.
Where the result obtained after the other deductions, provided for in sections 199 to 206, is greater than one million euros, the amount exempted beyond this limit under this section is itself limited to 60 p.c.
Derogation from paragraph 1^er, amounts that could not be deducted as a result of this limitation to 60 p.c. are deducted, within and under the terms and conditions set out in paragraphs 2 and 3, from the profits of the following taxable periods, even after the deduction period determined in paragraph 1^er, so that the limitation does not diminish the amount that could have been deducted if the limitation did not exist. "
Art. 57. Sections 118 and 120 of the Program Law of 27 December 2005 are repealed.
Art. 58. Any amendment made, beginning on 28 November 2011, on the closing date of the annual accounts, shall not affect the application of the provisions referred to in sections 45 and 52, paragraph 4, with respect to the coming into force of this section 45, of the Act of 28 December 2011 on various provisions.
Art. 59. Section 54 is applicable to transactions made on or after January 12, 2009.
Section 45, 1°, is applicable to expenses made or borne from 1^er January 2012.
Sections 43, 46 and 47 are applicable from 1^er January 2012.
Articles 45, 2°, 50 and 51 are applicable to the benefits of any nature attributed from 1^er January 2012.
Section 53, 2°, is applicable to interest awarded or paid from 1^er January 2012.
Sections 48, 49, 1°, and 56 are applicable from the 2013 taxation year.
Any changes made, beginning on November 28, 2011, at the closing date of the annual accounts, shall not affect the application of sections 48, 49, 1°, and 56.
Section 40 applies to transactions made from the date of publication of this Act to the Belgian Monitor.
Section 42 is applicable from the 2013 taxation year and provided that capital assets have been acquired or incorporated from 1^er January 2012.
Sections 41 and 44 are applicable from the 2013 taxation year, as well as any surplus-values made on or after November 28, 2011 and transactions or transfers made on or after November 28, 2011 in a taxable period that is closed on or before April 6, 2012, and that are related to the 2012 taxation year.
Any changes made, beginning on November 28, 2011, at the closing date of the annual accounts, shall not affect the application of sections 41, 42 and 44.
Section 49, 2°, is applicable to dividends awarded or paid from 1^er January 2013.
Section 3. - Amendments to non-residents
Art. 60. In section 228 of the Income Tax Code 1992, last amended by the Act of 22 December 2009, the following amendments are made:
1° in paragraph 1^erthe word "only" is deleted;
2° the introductory sentence of paragraph 2 is replaced by the following:
“§2. Are included in the income referred to in § 1^er : »
3° in paragraph 2, 3°, d, the words "in an establishment which has another non-resident in Belgium referred to in article 227, 2°," are replaced by the words "in a Belgian establishment of which another non-resident person referred to in article 227, 2°",
4° in paragraph 2, 6°, the introductory sentence is replaced by the following:
"6° the remuneration referred to in Article 23, § 1^er4°, directly or indirectly dependent: »;
5° paragraph 2, 6°, d, is replaced by the following:
"(d) a Belgian establishment with a non-resident referred to in section 227; »;
6° paragraph 2, 7° bis, d, is replaced by the following:
"(d) a Belgian establishment with a non-resident under section 227; »;
7° the article is supplemented by a paragraph 3 written as follows:
“§3. Tax is also taxed on income, not covered by § 1^er and § 2, but which are considered taxable income in accordance with the previous titles of this Code and which are dependent:
(a) a resident of the Kingdom;
(b) a resident corporation, or an association, establishment or organization having in Belgium its head office, principal establishment or office of administration or direction;
(c) of the State, of the Communities, Regions, Provinces, Agglomerations, federations of Belgian communes and communes;
(d) a Belgian establishment with a non-resident under section 227,
to the extent that these revenues are taxable in Belgium in accordance with a preventive double taxation agreement or, where such a convention does not apply, to the extent that the taxpayer does not provide evidence that the income is actually taxed in the State of which it is a resident. "
Art. 61. In section 229 of the Code, as amended by the Acts of 28 July 1992, 11 December 2008 and 22 December 2009, the following amendments are made:
1° paragraph 1^erParagraph 1^er, is replaced by the following:
« § 1^er. The term "Belgian Institution" means any fixed business facility through which a foreign company carries out all or part of its professional activity in Belgium. »;
2° in the introductory sentence of paragraph 1^er, paragraph 2, the words "a fixed installation:" are replaced by the words "a fixed business installation:";
3° between paragraphs 2 and 3, the following paragraphs 2/1 and 2/2 are inserted:
Ҥ 2/1. When a foreign company carries out services in Belgium, for the same project or for related projects, through one or more physical persons who are present and perform these services in Belgium for a period or periods exceeding a total of 30 days during any period of twelve months, the activities carried out in Belgium in the course of the execution of these services constitute a Belgian institution.
§ 2/2. Where a foreign company is linked or associated with one or more other companies within the meaning of articles 11 and 12 of the Code of Societies, the cumulative duration of similar activities carried out in Belgium by these companies shall be taken into consideration to determine whether the duration of the activities carried out in Belgium by the foreign company exceeds the minimum duration provided for in § 1^er, paragraph 2, 8°, and § 2/1 to establish a Belgian institution or the minimum period provided for by a preventive convention of double taxation to establish a permanent establishment. This provision does not apply where the foreign company proves that the exercise of similar activities, by itself and one or more companies to which or to which it is related or associated, is justified by other reasons than by the desire to avoid that such activities constitute, as the case may be, a Belgian establishment or a permanent establishment through which these activities are carried out. »;
4° in paragraph 3, the words "of Article 228, § 2, 3° or 4°" are replaced by the words "of Article 228, § 2, 3°, 3° bis or 4°", and the words "for the application of Article 228, § 2, 3°" and "for the application of Article 228, § 2, 4°" are repealed;
5° in paragraph 4, paragraph 5, the word "establishment" is replaced by the words "Belgian establishment".
Art. 62. In section 230 of the same Code, last amended by the Act of 27 December 2006, the following amendments are made:
1° in paragraph 1^er, 2°, b and c, the words "of an establishment in Belgium; are each time replaced by the words "of a Belgian establishment available to it";
2° to paragraph 1^er, 3°, b, the following modifications are made:
(a) in the third dash, the words "Article 104, 3°, a or b" are replaced by the words "Article 145³³§ 1^erParagraph 1^er, 1°, a or b, »
(b) in the fourth dash, the words "Article 104, 4°" are replaced by the words "Article 145³³§ 1^erParagraph 1^er2°, »;
(c) in the fifth dash, the words "Article 104, 4° bis" are replaced by the words "Article 145³³§ 1^erParagraph 1^er, 3°,".
Art. 63. In article 231, § 2, paragraph 6, of the same Code, inserted by the law of 28 July 1992, the words "the establishment" are replaced by the words "the Belgian establishment".
Art. 64. Article 232, paragraph 1^er, 2°, of the same Code, as amended by the Acts of 28 July 1992, 25 April 2007, 4 May 2007, 22 December 2008 and 22 December 2009, the following amendments are made:
1° in the opening sentence, the words "of their professional income produced or collected in Belgium" are replaced by the words "of their professional income referred to in Article 228, § 1^er, »
2° the point has been replaced by the following:
"(a) have or are expected to have one or more Belgian institutions; "
Art. 65. In section 240, paragraph 1^er, in the same Code, the words "of an establishment of which these taxpayers have in Belgium" are replaced by the words "of a Belgian establishment owned by these taxpayers."
Art. 66. Article 242, § 1^erthe same Code, replaced by the Act of 30 January 1996 and amended by the Acts of 22 December 2008 and 14 April 2011, is replaced by the following:
« § 1^er. Where the taxpayer has obtained or collected taxable business income in Belgium that amounts to at least 75 p.c. of all of its professional income obtained or collected during the taxable period of Belgian and foreign sources, the expenses referred to in section 104 are deductible from the total amount of the net income referred to in section 232.
Where a taxpayer that does not meet the income condition referred to in paragraph 1^er, maintained a home in Belgium throughout the taxable period, the expenses referred to in section 104, with the exception of annuities referred to in section 104, 1° and 2°, when the beneficiary of the annuity is not a resident of the Kingdom, are deductible from the total amount of the net income referred to in section 232. "
Art. 67. In section 243, paragraph 4, second dash, of the same Code, replaced by the Act of April 25, 2007 and amended by the Acts of June 8, 2008 and December 22, 2009, the words "and of which he is the owner, owner, emphytéote, superficiary or usufruitier" are repealed.
Art. 68. In section 244 of the same Code, replaced by the Act of 30 January 1996 and amended by the Acts of 25 April 2007 and 22 December 2008, the following amendments are made:
1° in paragraph 1^er, 2°, the words "collected or collected during the taxable period" are inserted between the words "of the total of his professional income" and the words "from Belgian and foreign sources. »;
2° in paragraph 2, second dash, the words "and of which he owns, possessor, emphytéote, superficiaire or usufruitier" are repealed.
Art. 69. Section 248 of the Code, replaced by the Act of 28 July 1992 and amended by the Royal Decrees of 20 July 2000 and 13 July 2001 and by the Acts of 4 May 2007, 22 December 2008, 22 December 2009 and 14 April 2011, is supplemented by a paragraph 3, which reads as follows:
“§3. Taxpayers referred to in section 227 who collect income under section 228, § 3, may also choose not to apply § 1^er to these incomes. This choice is final, irrevocable and binds the taxpayer. In this case, the above-mentioned revenues are added to the revenues referred to in section 232, 233 or 234, as the case may be, to determine the net amount and calculate the tax. "
Art. 70. Section 270 of the Code, amended by the Acts of 28 July 1992, 28 December 1992 and 22 July 1993, by the Royal Decree of 12 December 1996 and by the Acts of 22 December 1998 and 24 December 2002, is supplemented as follows:
"7° those who, as a debtor, depositary, agent or intermediary, pay or assign income referred to in Article 228, § 3. "
Art. 71. In section 272, paragraph 1^er, 1°, of the same Code, as amended by the Act of July 22, 1993, the words "the debtors designated in section 270, 1°, 3° and 6°" are replaced by the words "the debtors designated in section 270, 1°, 3°, 6° and 7°,".
Art. 72. In section 294, paragraph 2, of the same Code, as amended by the Act of 22 December 1998, the words "or that professional income" are replaced by the words "that professional income referred to in section 228, § 1^er or other income that is added to the revenues referred to in section 232, paragraph 1^er2°, in accordance with Article 248, § 2.
Art. 73. Sections 62, 2°, 66 to 68 and 72 come into force from the 2013 taxation year.
Articles 60, 1° to 3° and 5° to 7°, 61, 62, 1°, 63 to 65, 70 and 71 are applicable from 1^er January 2013.
Section 69 comes into force from the 2014 taxation year.
CHAPTER 3. - Other taxes
Art. 74. Section 172 of the Code of Miscellaneous Duties and Taxes, inserted by the Act of 28 December 2011, becomes section 172¹.
Art. 75. Article 173 of the Code of Miscellaneous Duties and Taxes, inserted by section 68 of the Act of 28 December 2011 on various provisions, becomes section 172².
CHAPTER 4. - Measures for a better perception
Art. 76. In section 157 of the Program Law (I) of 29 March 2012, the following amendments are made:
1° in paragraph 1^erParagraph 1^er :
(a) the words "taxes and accessories" are replaced by the words "debts";
(b) the word "dus" is replaced by the word "dues";
(c) the words ", and which may give rise to arrest or mortgage registration," are deleted;
(d) the words "at the post. are replaced by the words "with acknowledgement of receipt. »;
2° in paragraph 1^er, paragraph 3, the words "to entitled persons whose identity is mentioned in the act or certificate. are replaced by the words "to the person entitled to whom the identity is mentioned in the act or certificate and about which the notary's responsibility is incurred. "
Art. 77. In section 158, paragraph 1^er, in the same Act, the words "tax debts in the head of the cujus or another person mentioned in the notice and the amount, in the head of each debtor, of taxes and accessories that may result in the seizure or registration of a legal mortgage of the Consolidated Revenue Fund. are replaced by the words ", in the head of cujus or another person mentioned in the notice, a tax debt consisting of taxes or accessories, as well as the amount, in the head of each debtor, of the aforementioned debt. "
Art. 78. Section 159 of the Act is replaced by the following:
"Art. 159. In the hereditary certificate or at the foot of the shipment of the hereditary certificate issued, mention is made either of the absence of notification of debts under section 158, both in the cujus chief and in the head of one or more persons mentioned in the notice and recipients of the certificate or shipment, or of the payment of debts notified under section 158,
The mention of the payment made or intervened is added or completed at the foot of the certificate by the official designated by the King.
The notary who issues a certificate of hereditary or a shipment of the hereditary act bearing inaccurate references to the absence of notification or payment of debts whose existence has been notified under section 158, shall be liable to the same liability as that which contravenes the obligation referred to in section 157, § 1^er. However, this liability is limited to the amount not recovered as a result of these inaccuracies. "
Art. 79. In section 160 of the Act, the following amendments are made:
1° in paragraph 1^er, the words "of the certificate or act of the hereditate" are replaced by the words "of the certificate of hereditary or of the shipment of the hereditary act";
2° in paragraph 2, the words "indicating that all taxes and accessories that may be notified in accordance with section 158 on behalf of the deceased and on behalf of the heir, the legatee or the beneficiary of a contractual institution have been paid. are replaced by the words "quoting:
(a) that all debts that may be notified in accordance with section 158 on behalf of the deceased and on behalf of that heir, the legatee or beneficiary of a contractual institution have been paid;
(b) or that the release of assets may take place for the benefit of that heir, legatee or beneficiary of a contractual institution, after payment of his notified debts and on his part in debts notified on behalf of the cujus, by means of funds held with the debtor. »;
3° in paragraph 2 of the Dutch text the word "expeditie" is replaced by the word "uitgifte";
4° the article is supplemented by a paragraph 3 written as follows:
“§3. The liability referred to in § 1^er is limited to the value of assets released for the benefit of debtors mentioned in the notification referred to in Article 158. "
Art. 80. In section 163 of the Act, the word "authorized" is replaced by the words "or authorized service".
Art. 81. In section 1240bis of the Civil Code, inserted by the Act of 6 May 2009 and amended by the Programme Act of 29 March 2012, the following amendments are made:
1° in paragraph 1^er, a paragraph 3 is inserted, as follows:
"The King may charge a service that He designates from the mission entrusted to the Receiver of succession rights referred to in paragraph 1^er and paragraph 3, and unload it. »;
Paragraph 4, paragraph 2, shall be replaced by the following:
"Where applicable, he mentions the national registry number, the Registry bis or the business number of interested parties. »;
3° in paragraph 5, the words "or the receiver of the office of succession rights may" are replaced by the words ", the receiver of the office of succession rights or the service designated by the King under paragraph 1^erParagraph 3, may."
CHAPTER 5. - Fedorest
Art. 82. In section 73 of the Program Act of 8 June 2008, the following amendments are made:
1° in paragraph 1^er, the words "a State Service has separate management," are replaced by the words "an administrative department with autonomous accounting," and the words "in accordance with Article 140 of the laws on State Accounting, coordinated on July 17, 1991. are replaced by the words "in accordance with sections 77 to 84 of the Act of 22 May 2003 on the organization of the federal budget and accounting. »;
2° the following paragraphs are inserted between paragraph 1^er and paragraph 2:
"In order to achieve its objectives, FEDOREST may also enter into agreements with other public authorities or services, such as federal government authorities or public services, or institutions that are within their jurisdiction, when they ask FEDOREST to organize catering services for them and when this collaboration allows for better and more effective organization of services for federal officials.
Where applicable, an agreement in which the mutual funding and rights and duties of both parties are settled will be concluded between FEDOREST and that authority. "
CHAPTER 6. - Operating costs of FSMA
Art. 83. Section 41 of the Mortgage Credit Act of 4 August 1992 is repealed.
Art. 84. Article 10, paragraph 1^er, of the Act of 27 March 1995 relating to the intermediation in insurance and reinsurance and the distribution of insurance, last amended by the Act of 6 April 2010 and the Royal Decree of 3 March 2011, the 7th is replaced by the following:
« 7° Pay an annual contribution to FSMA's operating expenses, as determined in accordance with section 56 of the Act of August 2, 2002. "
Art. 85. Article 8, paragraph 1^erof the Act of 22 March 2006 on the intermediation of banking and investment services and the distribution of financial instruments, as amended by the Act of 31 July 2009, the 10th is replaced by the following:
"10° pay an annual contribution to FSMA's operating expenses, determined in accordance with section 56 of the Financial Sector Supervision Act. "
Art. 86. In section 5 of the Act of 27 October 2006 on the control of professional pension institutions, as amended by the Royal Decree of 3 March 2011, paragraph 1^er is replaced by the following:
"In accordance with section 56 of the Financial Sector Supervision and Financial Services Act of 2 August 2002, professional pension institutions subject to the control of the FSMA shall bear the costs resulting from the control of the FSMA. "
CHAPTER 7. - Financing of the National Fund of Calamities
Art. 87. For the year 2012, an amount of 11.860.300 euros from the annual insurance tax, as provided for in sections 173 to 183 of Book II, Title V, of the Code of Miscellaneous Fees and Taxes, is allocated to the National Fund of Calamities through the allocation fund 66.80.00.44B.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, 13 December 2012.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance,
S. VANACKERE
The Minister of Justice,
Ms. A. TURTELBOOM
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) Session 2012-2013.
House of Representatives.
Documents. - Bill, 53-2458 - No. 1. - Amendments, 53-2458 - No. 2. - Report, 53-2458 - No. 3. - Text adopted by the commission, 53-2458 - No. 4. - Text adopted in plenary and transmitted to the Senate, 53-2458 - No. 5.
Full report. - 28 and 29 November 2012.
Senate.
Documents. - Project referred to in the Senate, 5-1867 - No. 1. - Report, 5-1867 - No. 2. - Decision not to amend, 5-1867 - No. 3.
Annales of the Senate. - 6 December 2012.