belgiquelex.be - Carrefour Bank of Legislation

28 DECEMBER 2011. - Act respecting various provisions (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART 2. - Budget
CHAPTER 1^er. - Amendment of the Act of 22 May 2003 on the organization of the federal budget and accounting
Art. 2. Section 133 of the Act of 22 May 2003 on the organization of the budget and accounting of the federal state, which was last replaced by the Programme Act of 22 December 2008, is replaced by the following:
"Art. 133. Except for the services referred to in Article 2, 2° to 4°, for which it comes into force on 1^er January 2014, this Act comes into force on 1^er January 2012.
The King may, on the proposal of the Minister of Budget and the Minister of Trusteeship, bring into force the provisions of this Act before 1^er January 2014 for each service referred to in paragraph 1.
Derogation from paragraph 1^er, Title V also comes into force on 1^er January 2012 for the services referred to in this paragraph.".
Art. 3. Section 135 of the Act, inserted by the Program Act of 22 December 2008 and last replaced by the Act of 29 December 2010, is replaced by the following:
"Art. 135. By derogation from section 66, advances may be made from 1^er January 2009 to the accountants of the SPF Chancellery of the Prime Minister, SPF Budget and Management Control, SPF Personnel and Organization, SPF Information and Communication Technology and SPF Public Health, Food Chain and Environment Safety, starting on 1^er January 2010, SPF Accountants Employment, Labour and Social Concertation, SPF Social Security, SPF Economy, P.M.E., Average Classes and Energy, and SPP Social Integration, Poverty Reduction and Social Economy, starting from 1^er January 2011 to SPF Accountants Finance, SPF Mobility and Transport and SPF Foreign Affairs, Foreign Trade and Development Cooperation and from 1^er January 2012 to accountants of the SPF Justice, SPF Interior, SPP Scientific Policy, Ministry of Defence and the Federal Police and Integrated Operations, in order to allow the payment of certain expenses. The maximum amounts of these advances and related expenditures, as well as the nature of these advances, are set out in the specific departmental provisions. ".
Art. 4. Section 136 of the Act, inserted by the Program Act of 23 December 2009, is replaced by the following:"
"Art. 136. By derogation from section 16, the services referred to in section 2 shall record in the accounting system, within five years after the day on which the law comes into force with respect to the service concerned, all their capital assets and the data relating thereto, in accordance with the balance sheets of the general accountancy plan referred to in section 5.
The valuation referred to in section 16 of capital assets in the accounting system is based on a plan that the services establish and publish together with their annual account.
All capital assets of subclasses 27, 28 and 29 are subject to an evaluation and a report during the first presentation of a full accounting assessment. ".
Art. 5. In the same Act, an article 137 is inserted as follows:
"Art. 137. The annual accounts of the federal state, referred to in section 110, will be prepared in 2015, by the Minister of Budget on the basis of the accounting data provided by all services with respect to the fiscal year 2014.
Consolidation is done on all accounts. However, "capital" accounts will be consolidated based on their availability and taking into account the transitional period provided for in section 136. ".
CHAPTER 2. - Amendment of the Act of 22 May 2003 amending the Act of 29 October 1846 on the organization of the Court of Auditors
Art. 6. Section 11 of the Act of 22 May 2003 amending the Act of 29 October 1846 on the organization of the Court of Accounts, last replaced by the Act of 29 December 2010, is supplemented by three paragraphs as follows:
"In consideration of Article 71, § 1^erof the special law of 16 January 1989 on the financing of the Communities and Regions and by derogation from the first paragraph, Article 10 comes into force on 1^er January 2012 only with regard to the repeal of sections 5, paragraphs 4, 9 and 17 of the Act of 29 October 1846 on the organization of the Court of Auditors.
The effective date of section 10 of this Act as this section repeals sections 14 and 15 of the Act of 29 October 1846 referred to above is 1^er January 2013.
The King may set a date of entry into force prior to that mentioned in the preceding paragraph.".
CHAPTER 3. - Amendment of the Act of 29 October 1846 on the organization of the Court of Auditors
Art. 7. Section 22 of the Act of 29 October 1846 on the organization of the Court of Auditors is supplemented by a paragraph 4, which reads as follows:
§ 4. Sections 14 and 15 are no longer applicable to Justice SPFs, Internal SPFs, Science Policy SPPs, the Ministry of Defence and the Federal Police and Integrated Functioning from 1^er January 2012. ".
CHAPTER 4. - Control of commitments
Art. 8. Section 15 of the Program Act of 22 December 2008, last replaced by the Program Act of 29 December 2010, is replaced by the following:
"Art. 15. The articles of this chapter are applicable to the services referred to in Article 2, 1°, of the Act of 22 May 2003 on the organization of the budget and accounting of the federal state.".
CHAPTER 5. - Entry into force
Art. 9. This title comes into force on 1^er January 2012, with the exception of Article 3 which produces its effects on 1^er January 2009.
PART 3. - Public health
UNIC CHAPTER. - Amendments to the Compulsory Health Care and Compensation Insurance Act, coordinated on 14 July 1994
Art. 10. Section 35bis of the Compulsory Health Care Insurance Act, coordinated on 14 July 1994, inserted by the Act of 10 August 2001 and last amended by the Act of 23 December 2009, is supplemented by a paragraph 2ter, which reads as follows:
§ 2ter. The base of reimbursement of pharmaceutical specialties with a Class of surplus-value 3 depends on the basis of reimbursement of their reference specialties only when listing these specialties on the list of refundable pharmaceutical specialties. "
Art. 11. Article 40, § 1^er, paragraph 3, of the Act, as amended by the Acts of 24 December 1999, 22 December 2003 and 26 March 2007 and the Royal Decree of 11 December 2001, is supplemented as follows:
"For the year 2012, the overall annual budget target is set at 25,627,379 thousand EUR."
Art. 12. Article 191, paragraph 1^er, 15° septies, of the same law, replaced by the law of 27 December 2005 and amended by the laws of 13 December 2006, 19 December 2008 and 22 December 2008, is supplemented by a paragraph 4, as follows:
§ 4. 1^er April 2012, the prices and reimbursement bases for the following repayable pharmaceutical specialties will be reduced in accordance with the following terms and conditions.
The decrease is to generate by applicant an economy for compulsory health care insurance and compensation, the amount of which is at least 1.95 p.c. of the turnover made during the year 2010 on the Belgian market for the drugs of that applicant that are listed on the list of refundable pharmaceutical specialties, as stated in accordance with the provisions of Article 191, paragraph 1^er, 15°, or fixed ex officio on the basis of this article, at 1^er January 2012.
Applicants may submit, by January 21, 2012, a proposal to the secretariat of the Medical Refund Commission providing for price reductions, calculated on the basis of the ex-factory price, for all pharmaceutical specialties or some of them, of which they are responsible at 1^er January 2012, with an estimate of the budgetary impact that suggests that the total amount of the expected economy is at least 1.95 p.c. of the turnover made during the year 2010 for the pharmaceutical specialties of which they are responsible at 1^er January 2012. The proposed decrease may be up to 20 p.c. per specialty. For specialties for which a new refund base has been established in accordance with section 35ter, it is not taken into account any reductions in prices that have no influence on the new refund base.
If an applicant introduces a decrease in the price and the refund base for a specific packaging of a specialty of which he or she is responsible for 1^er January 2012, the same percentage of decrease is to be proposed for all speciality packagings that are responsible for 1^er January 2012, with the same principle(s) active, except for injectable forms.
If an applicant does not introduce a proposal or if the proposal does not correspond to the intended economy, the prices and bases of reimbursement of all the specialties to which the applicant concerned is responsible on 1^er January 2012, decreased by 1.95 p.c.
The Minister adapts from 1^er April 2012 the list of repayable pharmaceutical specialties based on either the proposals introduced or ex officio decreases. "
Art. 13. Article 191, paragraph 1^er, 15° novies, of the same law, inserted by the law of 27 December 2005 and amended by the laws of 27 December 2006, of 21 December 2007, of 8 June 2008, of 19 December 2008, of 22 December 2008, of 23 December 2009 and of 29 December 2010, are amended as follows:
1° the third paragraph is supplemented by the following sentence:
"For 2012, the amount of this contribution is 6.73 p.c. of the turnover that was made in 2012. ";
2° in the fifth paragraph, last sentence, the word "and" is replaced by the mention ", and the sentence is supplemented as follows:
"and before 1^er May 2013 for the turnover that was made in 2012";
3° in the seventh paragraph, in the first sentence, the word "and" is replaced by the mention ", and the words "and the contribution on the 2012 turnover" are inserted between the words "business 2011" and the words "are paid";
4° the eighth preambular paragraph is supplemented by the following sentence:
"For 2012, the advance and balance referred to in the previous paragraph must be paid respectively before 1^er June 2012 and 1^er June 2013 on the account of the National Institute of Disability Health Insurance, indicating respectively the reference "Progress revenue 2012" and "total contribution 2012".
5° the tenth paragraph is supplemented by the following sentence:
"For 2012 the above-mentioned advance is set at 6.73 p.c. of the turnover that was realized in 2011. ";
6° the last paragraph is supplemented by the following sentence:
"Recipients resulting from the 2012 turnover contribution will be included in the mandatory health care insurance accounts for fiscal year 2012. ".
Art. 14. Article 191, paragraph 1^er, 15° duodecies, of the same law, inserted by the law of 23 December 2009 and amended by the law of 29 December 2010, the fifth paragraph is supplemented by the following sentence:
"For 2012, the amount of this contribution is set at 1 p.c. of the turnover that was made in 2012 and the advance is set at 1 p.c. of the turnover made in 2011. ".
PART 4. - Mobility
UNIC CHAPTER. - Airport Identification Badges
Art. 15. In section 8 of the Act of 3 May 2005 amending the Act of 11 December 1998 on classification and security clearances, as amended by the Act of 29 December 2010, the words "31 December 2011" are replaced by the words "31 March 2012".
PART 5. - Finance
CHAPTER 1^er. - Caisse nationale des Calamités
Art. 16. For the year 2011, 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.B.
CHAPTER 2. - Combating tax evasion and measures for better tax collection
Section 1^re. - Income tax
Art. 17. Article 322, § 3, of the same Code, inserted by the law of 14 April 2011, is supplemented by a paragraph written as follows:
"For the sole purpose of complying with the obligations of this paragraph, banks, exchanges, credits and savings institutions and the National Bank of Belgium are authorized to use the identification number in the National Register of Physical Persons to identify customers. ".
Art. 18. In Part VII, Chapter IV, of the same Code, an article 339/1 is inserted as follows:
"Art. 339/1. Without prejudice to the application of section 314bis, the data and documents received, established or sent as part of the application of the income tax legislation, which are registered, retained or reproduced by the administration that has the establishment or recovery of the income tax in its powers, by means of a photographic, optical, electronic process or by any other technique of the computing or telematic support, as well as their prois,
Art. 19. In section 340 of the same Code, replaced by the Act of 23 December 2009, the words "as well as to see an offence to the provisions of this Code or the decrees taken for its execution" are inserted between the words "To establish the existence and the amount of the tax debt" and the words ", the administration may".
Art. 20. Section 368 of the same Code, repealed by the Act of 15 March 1999, is reinstated in the following wording:
"Art. 368. In the absence of a notice of perception of professional pre-payments and furniture collected other than by role, the return of these unduly paid pre-payments to the Consolidated Revenue Fund is prescribed by five years from the first January of the year in which these pre-payments were paid. ".
Art. 21. In section 423, paragraph 2, of the same Code, replaced by the Act of July 22, 1993 and amended by the Royal Decree of December 12, 1996 and by the Act of April 27, 2007, the words "and in respect of interest and related costs" are inserted between the words "household pre-payment" and the words "to the same rank".
Art. 22. Article 445 of the same Code, as amended by the Acts of 22 July 1993 and 15 March 1999, and the Royal Decrees of 20 July 2000 and 13 July 2001, is supplemented by a paragraph written as follows:
"By derogation from paragraph 2, the fine, enlisted simultaneously with the pre-payment to which it relates, is established and recovered according to the rules applicable in the matter of movable and professional pre-payment."
Section 2. - Value added tax
Art. 23. Section 53octies of the Value Added Tax Code, inserted by the Act of 28 December 1992 and amended by the Acts of 5 September 2001, 28 January 2004, 7 December 2006 and 26 November 2009, is supplemented by a paragraph 4, as follows:
§ 4. Without prejudice to the application of paragraph 3, the data and documents received, prepared or sent as part of the application of the value-added tax legislation, which are recorded, retained or reproduced by the administration that has the establishment or recovery of this tax in its powers, by a photographic, optical, electronic or by any other computer or telematic technique, as well as their representation on a permissive medium, shall be readable."
Section 3. - Entry into force
Art. 24. Section 20 is applicable to professional pre-payments and furniture paid from 1^er January 2011.
CHAPTER 3. - Income tax changes
Section 1^re. - Household income
Art. 25. Article 22, § 1^erof the Income Tax Code 1992, as amended by the Acts of 24 December 1993, 30 March 1994, 24 December 2002, 17 May 2004 and 22 December 2009, the following amendments are made:
"1° paragraph 1^er is supplemented by the words "and the contribution referred to in section 174/1";
2° in paragraph 2, the words "and 3° quater" are replaced by the words "3° quater and 3° quinquies, or if it is subject to the assessment referred to in section 174/1,".
Art. 26. Section 37, paragraph 3, of the same Code, as amended by the Acts of 17 May 2004 and 16 July 2008, is supplemented by the words "and the contribution referred to in section 174/1".
Art. 27. In section 171 of the same Code, last amended by the Act of 7 November 2011, the following amendments are made:
1° 2°, f, is replaced by the following:
"(f) the amounts defined as dividends by sections 187 and 209, in the event of total or partial sharing of a resident or foreign corporation;"
2° 2° bis is replaced by the following:
"2° bis at the rate of 15 p.c., the income of capital and movable property, other than interest and dividends, and the various income referred to in Article 90, 5° to 7° ;";
3° it is inserted a 2° ter, written as follows:
"2° ter at the rate of 21 p.c.:
(a) the interests referred to in section 269, paragraph 1^er1° bis;
(b) the dividends referred to in section 269, paragraphs 2 and 3;
(c) amounts defined as dividends by section 186, in the event of the acquisition of shares or shares of a resident or foreign corporation;"
4° point 3° bis is repealed;
5° at point 3° ter, the words "at the rate of 10, 15, 20 or 25 p.c." are replaced by the words "at the rate of 10, 15, 21 or 25 p.c.,"
6° it is inserted a 3° quinquies, written as follows:
"3° quinquies at the rate of 15 p.c., the revenues associated with the savings deposits referred to in Article 21, 5°, to the extent that they exceed the limits set out in the 5° of that Article;".
Art. 28. In heading II, chapter III, section II, of the same Code, a sub-section III, entitled "Additional tax on household income", comprising an article 174/1, which reads as follows:
"Art. 174/1. § 1^er. It is established for the exclusive benefit of the State, an additional contribution on movable incomes, assimilated to the tax of natural persons, dependant on taxpayers who receive dividends and interest whose total net amount is more than 13,675 euros.
This contribution is set at 4 p.c. of the portion of the dividends and interest referred to in Article 17, § 1^er, 1° and 2°, which exceeds the total net amount of 13,675 euros.
The net amount of income is determined in accordance with Article 22, § 1^er.
Dividends and interest subject to the rate of 10 or 25 p.c. and income associated with savings deposits referred to in 171, 3° quinquies, are not subject to that assessment.
To assess whether this limit of Euro13.675 is exceeded, the dividends and interest on which the contribution is not applicable are first recognized. However, the dividends referred to in 171, 2°, f, shall not be counted.
§ 2. Debts of the movable pre-account referred to in Article 261 shall transmit information relating to the dividends and interests referred to in Article 17, § 1^er, 1° and 2°, at the central point of contact held by the National Bank of Belgium by identifying the beneficiaries of income.
When the income recipient opts for deduction of the additional contribution on movable income, in addition to the movable pre-payment, the amount of such income is not disclosed to the central contact point.
Where the income recipient does not opt for deduction of the additional contribution on movable income, the contribution is, if any, established when calculating the tax of natural persons on the basis of information in the tax return of natural persons, supplemented possibly by the data provided to the central contact point that has not been reported.
The central contact point shall transmit, for a specified taxpayer, the information necessary for the correct application of this section with respect to the revenues referred to the competent operational tax administration that so requests. When, for a taxpayer, the total of movable income received during a taxable period exceeds 13,675 euros, the central contact point automatically transmits the information concerning that taxpayer to the competent operational tax administration.
The King determines the modalities for the transmission of information to the central contact point by the account debtors and the operational tax administrations by the central contact point.
§ 3. Deductions to the source of the contribution shall be paid by the provisions applicable in Title VI in respect of movable pre-payment unless derogated.
The King may determine specific rules relating to deductions at the source of the contribution.
The provisions of Part VII shall apply to the contribution unless it is derogated.".
Art. 29. In section 269 of the same Code, last amended by the Act of April 14, 2011, the following amendments are made:
1° to paragraph 1^er, 1°, the words "other than dividends," are replaced by the words "other than interest and dividends,"
2° to paragraph 1^er, a 1° bis is inserted as follows:
"1° bis to 21 p.c. for interests other than those referred to in 4° and 5°;"
3° 2° bis is replaced by the following:
"2° bis to 10 p.c. in respect of amounts defined as dividends by sections 187 and 209 in the event of total or partial sharing of a resident or foreign corporation; ";
4° to paragraph 1^er, a 2° ter is inserted as follows:
"2° ter to 21 p.c. in respect of amounts defined as dividends by section 186, in the case of acquisition of shares or shares of a resident or foreign corporation; ";
5° to paragraph 1^er, 3°, the words "at the rate of 10, 15, 20 or 25 p.c.," are replaced by the words "at the rate of 10, 15, 21 or 25 p.c.,"
Paragraph 1^er is completed by a 5° written as follows:
"5° to 15 p.c. for income related to the savings deposits referred to in section 21, 5°, to the extent that they exceed the limits set out in the 5° of that article. ";
Paragraph 2 is replaced by the following:
"The rate of 25 p.c. is, however, reduced to 21 p.c. for dividends of shares or representative shares of cash contributions made in 1982 or 1983 for the realization of transactions referred to in Article 2 of Royal Decree No. 15 of 9 March 1982 encouraging the subscription or purchase of shares or representative shares of social rights in Belgian companies, and listed
- the tax savings resulting from the anticipated exemption in corporate tax;
- the possible supplement of revenues resulting from the exemption in question, which, if any, benefited companies to the constitution or increase of the capital of which the corporation concerned directly or indirectly participated. ";
8° in the opening sentence of paragraph 3, the words "15 p.c." are replaced by the words "21 p.c.";
9° in paragraph 5, the words "The rate of 15 p.c. provided for in paragraph 2, 2°," are replaced by the words "The rate of 21 p.c. provided for in paragraph 2";
10° in paragraph 11, the words "paragraph 2, 2°" are replaced by the words "paragraph 2";
11° in the opening sentence of paragraph 12, the words "the rate of 15 p.c." are replaced by the words "the rate of 21 p.c.".
Art. 30. In section 276 of the same Code, as amended by the Act of 20 December 1995, the words "and tax credit" are replaced by the words ", tax credit and deduction at the source of the contribution referred to in section 174/1.".
Art. 31. In title VI, chapter II, of the same Code, it is inserted a section IIIbis entitled "Additional tax on household income" which contains an article 284/1, which reads as follows:
"Art. 284/1. Where the deduction to the source of the contribution referred to in section 174/1 exceeds the amount due to the contribution, the overpayment is charged on the tax of the natural persons and, where applicable, refunded to the taxpayer. ".
Art. 32. Article 286, paragraph 1^erthe same Code, as amended by the Acts of 17 May 2004 and 27 April 2007, is supplemented by the words "and the contribution referred to in section 174/1".
Art. 33. Section 313 of the Code, as amended by the Acts of 28 July 1992, 6 July 1994, 16 April 1997, 22 December 1998, 26 March 1999, 15 December 2004 and 28 July 2011, is replaced by the following:
"Art. 313. Tax-taxed taxpayers are required to include in their annual tax return, capital income and movable property referred to in 17, § 1^er, as well as the various incomes referred to in section 90, 6 and 11°, except in the case of the interests and dividends referred to in section 171, 2° ter, which have been deducted at the source of the contribution referred to in section 174/1.
The movable pre-payment and deduction to the source of the contribution referred to in section 174/1 due to such unreported revenues may not be charged on the tax of natural persons or be returned."
Art. 34. In section 412, paragraph 7, of the same Code, inserted by the Act of 9 July 2004 and amended by the Act of 22 December 2008, the following amendments are made:
1° to 1°, the words "15 p.c." are replaced by the words "21 p.c."
2° to 2°, the words "10 p.c." are replaced by the words "4 p.c.".
Art. 35. Section 465 of the same Code is supplemented by the words "with the exception of the contribution referred to in section 174/1".
Art. 36. In article 519 of the same Code, inserted by the law of 9 July 2004 and amended by the law of 22 December 2008, the words "at articles 171, 2° bis, a, and 269, paragraph 1^er, 1°, "are replaced by the words "at articles 171, 2° bis, and 2° ter, a, and 269, paragraph 1^er1° and 1° bis."
Art. 37. Title X of the same Code is supplemented by article 534 as follows:
"Art. 534. By derogation from articles 171, 2° bis, a, and 269, paragraph 1^er, 1° bis, the tax rate of natural persons and that of the movable pre-payment are set at 15 p.c. for the income of the issued and subscribed State bonds during the period from 24 November 2011 to 2 December 2011.
These revenues do not come into account for the submission to the additional contribution on movable revenues of 4 p.c. referred to in section 174/1 or to assess whether the limit of 13,675 euros referred to in the same section is exceeded.
Section 178 is applicable to the amount in the preceding paragraph.".
Art. 38. This section applies to revenues awarded or paid from 1^er January 2012.
Section 2. - Other amendments
Art. 39. Section 36 of the Income Tax Code 1992, as amended by the Act of 23 December 2009, is replaced by the following:
"Art. 36. § 1^er. The benefits of any nature that are obtained other than in cash are counted for the real value they have in the head of the recipient.
In the cases it determines, the King may set a lump-sum assessment of these benefits.
§ 2. The advantage of any kind resulting from the use for personal purposes of a vehicle made available free of charge referred to in section 65 is calculated by applying a percentage-CO2 to 6/7 of the vehicle's catalogue value made free of charge.
By catalog value, you must hear the value billed, options and tax included on the added value, without taking into account reductions, decreases, discounts or discounts.
The CO2 base percentage is 5.5 p.c. for a reference-CO2 emission of 115 g/km for petrol, LPG or natural gas motor vehicles and a reference-CO2 emission of 95 g/km for diesel-powered motor vehicles.
The King determines each year the reference-CO2 emission based on the average CO2 emission of the year preceding the taxable period in relation to the average CO2 emission of the 2011 base year in accordance with the terms and conditions fixed by the King. The mean CO2 emission is calculated on the basis of the CO2 emission of the vehicles referred to in section 65 that are newly registered.
When the emission of the vehicle concerned exceeds the above-mentioned reference emission, the base percentage is increased by 0.1 p.c. per gram of CO2, with a maximum of 18 p.c.
When the emission of the vehicle concerned is less than the reference emission mentioned above, the base percentage is reduced by 0.1 p.c. per gram of CO2, with a minimum of 4 p.c.
Vehicles for which no CO2 emission data is available within the vehicle registration direction are considered, if powered by a petrol engine, LPG or natural gas, to vehicles emitting a CO2 rate of 205 g/km and, if powered by a diesel engine, to vehicles emitting a CO2 rate of 195 g/km.
The advantage can never be less than 820 euros per year.
Where the benefit is not granted free of charge, the benefit to be taken into consideration is that determined in accordance with the preceding paragraphs, reduced by the intervention of the beneficiary of that benefit. ".
Art. 40. Article 66, § 5, of the same Code, replaced by the Act of 6 July 1994, is supplemented by a paragraph written as follows:
"In the cases referred to in paragraph 1^er, 4°, this package may not exceed the possible benefit resulting from the use of this vehicle imposed in the taxpayer's head, if any, plus the intervention referred to in section 36, paragraph 2, last paragraph.".
Art. 41. In section 145/24 of the Code, inserted by the Act of 10 August 2001 and amended by the Acts of 5 August 2003, 31 July 2004, 27 December 2005, 27 December 2006, 27 April 2007, 27 March 2009 and 23 December 2009, the following amendments are made:
A. 1° § 1^er, paragraph 2, is supplemented by the following (d):
"(d) are referred to in paragraph 1^er, 1° to 4°, 6° and 7°, as long as the expenses relate to work carried out within the framework of a contract concluded after 27 November 2011. ";
2° § 1^er, paragraph 3, is replaced by the following:
"The tax reduction is equal to:
- 30 p.c. of actual paid expenditures referred to in paragraph 1^er5°, where they relate to work carried out under a contract concluded after November 27, 2011;
- 40 p.c. of other expenses actually paid under paragraph 1^er"
3° in § 1^er, paragraph 5, the words "in the framework of a contract concluded on November 27, 2011 at the latest "are inserted between the words" made" and "to a dwelling";
§ 2 is repealed;
5° in § 3, paragraph 2, the words "40 p.c." are replaced by the words "30 p.c."
B. § 1^erParagraphs 1^er at 5, as amended by A, 1°, is replaced by the following:
§ 1^er. A tax reduction is granted for expenses actually paid during the taxable period for the insulation of the roof of a dwelling of which the taxpayer is the owner, owner, emphytéote, superficiaire, usufruitier or tenant.
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) work carried out at a home whose first occupation precedes less than five years the beginning of the work.
The tax reduction is equal to 30 p.c. of actual paid expenditures referred to in paragraph 1^er.
The total amount of the tax reduction may not exceed by taxable period 2,000 euros per dwelling. However, this amount is increased by 600 euros to the extent that this increase applies exclusively to a deferred tax reduction for expenses for the installation of photovoltaic panels to transform solar energy into electrical energy.
When the total amount of the tax reduction and deferred tax reduction exceeds the limit referred to in paragraph 4, the deferable portion of the deferred reductions may be deferred."
Art. 42. Article 156 bis, paragraph 1^erin the same Code, replaced by the Act of 27 March 2009 and amended by the Programme Act of 23 December 2009, the following amendments are made:
1° 2° is replaced by the following:
"2° the deferred surplus in accordance with Article 145/24, § 1^er, paragraph 5, of the reduction in actual expenditures paid during taxable periods 2010 to 2012 to save the energy referred to in section 145/24, § 1^erParagraph 1^er, 1°, and 4° to 7°, as applicable for the tax period during which the expenses were paid. ";
2° the 3° is repealed.
Art. 43. Article 198, paragraph 1^er, 9°, of the same Code, repealed by the Act of 22 December 2009, is reinstated in the following wording:
"9° the costs of vehicles referred to in Article 65, up to 17 p.c. of the benefit of any kind arising from the use for personal purposes of a vehicle made free of charge available to the purpose of Article 36, § 2;".
Art. 44. In Article 205, § 2, paragraph 1^er, 8°, of the same Code, replaced by the Royal Decree of 20 December 1996 and amended by the Acts of 28 April 2003, 12 May 2005, 11 May 2007, 22 December 2008 and 23 December 2009, the words "paragraph 1^er, 4°, 8° and 9° " are replaced by the words "paragraph 1^er4° and 8°.
Art. 45. Article 205quater, § 5, of the same Code, inserted by the law of 22 June 2005, is replaced by the following:
§ 5. The rate determined in accordance with §§ 2 to 4 shall not exceed 3 p.c."
Art. 46. In section 207, paragraph 2, of the same Code, replaced by the Act of 24 December 2002 and amended by the Acts of 27 December 2006 and 11 May 2007, the words "in section 198, paragraph 1^er, 12° " are replaced by the words "in article 198, paragraph 1^er9° and 12°.
Art. 47. Article 223, paragraph 1^er, of the same Code, replaced by the Royal Decree of 20 December 1996 and amended by the Acts of 10 March 1999, 28 April 2003, 15 December 2004, 27 December 2005 and 11 May 2007, is supplemented by a 4° written as follows:
"4° of an amount equal to 17 p.c. of the benefit of any kind referred to in section 36, § 2, resulting from the use for personal purposes of a vehicle made available free of charge."
Art. 48. Article 225, paragraph 1^er, of the same Code, replaced by the Royal Decree of 20 December 1996, the 5th is replaced by the following:
"5° at the rate referred to in section 215, paragraph 1^eron contributions, allowances, pensions, annuities and allowances referred to in section 223, paragraph 1^er, 2°, on the financial benefits or any nature referred to in section 223, paragraph 1^er, 3°, and on the amount equal to 17 p.c. of the benefit of any kind referred to in section 223, paragraph 1^er, 4° ;".
Art. 49. Article 234, paragraph 1^erthe same Code, as amended by the Acts of 10 March 1999, 28 April 2003, 15 December 2004, 27 December 2005, 27 December 2006, 11 May 2007 and 22 December 2008, is supplemented by a 6°, which reads as follows:
"6° on an amount equal to 17 p.c. of the benefit of any kind referred to in section 36, § 2, resulting from the use for personal purposes of a vehicle made available free of charge."
Art. 50. In section 247 of the same Code, as amended by the Acts of 30 March 1994, 10 March 1999, 15 December 2004, 27 December 2006, 11 May 2007 and 22 December 2008, the 2° is replaced by the following:
"2° at the rate provided for in Article 215, paragraph 1^erin respect of contributions, pensions, annuities and allowances referred to in section 234, paragraph 1^er, 3°, the financial benefits or any kind referred to in section 234, paragraph 1^er5°, and the amount equal to 17 p.c. of the benefit of any kind referred to in section 234, paragraph 1^er, 6° ;".
Art. 51. Title X of the same Code is supplemented by an article 535 which reads as follows:
"Art. 535. Section 145/24, § 2, as it existed before being repealed by section 41 of the Act of 28 December 2011 on various provisions, remains applicable to dwellings for which the certificate referred to in paragraph 5 of that provision was issued by 31 December 2011.
The certificates referred to in Article 145/24, § 2, paragraph 5, as it existed before being repealed by Article 41 of the Act of 28 December 2011 with various provisions, which were issued in the period of 1^er January 2012 to 29 February 2012 by the competent regional administration, by an institution approved by the King for the calendar year 2011 or by a similar competent institution or administration established in another Member State of the European Economic Area, are expected to be issued on 31 December 2011 for the purposes of this article, provided that the application for the certificate was filed by 31 December 2011 with that administration or institution.
Section 178 is applicable to amounts in section 145/24, § 2, paragraph 7, as it existed before being repealed by section 41 of the Act of 28 December 2011 with various provisions. ".
Art. 52. Section 41, A, 1° to 3°, applies to expenses paid in 2012.
Section 41, A, 5°, applies to expenses paid from 1^er January 2012.
Sections 39, 40, 43, 44 and 46 to 50 apply to benefits of any nature attributed from 1^er January 2012.
Sections 41, A, 4°, 45 and 51 are applicable from the 2013 taxation year.
Section 41, B, applies to expenses paid from 1^er January 2013.
Section 42 is applicable from the 2014 taxation year. "
CHAPTER 4. - Changes in value added tax
Section 1^re. - Substance and deductions
Art. 53. In Article 44, § 1^er, 1°, of the Value Added Tax Code, replaced by the Act of December 28, 1992, the words "notaries," and the words "and judicial officers" are repealed.
Art. 54. In section 49 of the same Code, the 3° is replaced by the following:
"3° how deductions and regularizations are made and calculated when a person loses the quality of subject matter or when, being a subject, changes have occurred in the elements considered for the calculation of deductions."
Section 2. - Pay television
Art. 55. In Table B of the Schedule to Royal Decree No. 20 of 20 July 1970 fixing the value-added tax rates and determining the distribution of goods and services according to these rates, section IX, replaced by the Royal Decree of 24 August 2005, is repealed.".
Section 3. - Entry into force
Art. 56. This chapter comes into force on 1^er January 2012.
CHAPTER 5. - Excise changes
Art. 57. In section 3 of the Act of 3 April 1997 on the tax system of manufactured tobacco, as amended by the programme law of 9 July 2004, the programme law of 27 December 2004, the programme law of 11 July 2005, the law of 20 July 2006, the law of 26 November 2006 and the law-programme of 27 December 2006, §§ 2, 3 and 4 are replaced by the following:
"§2. In addition to the right to excise ad valorem and the right to special accise ad valorem provided for in § 1^er, 2° and 3°, cigarettes as well as fine smoking tobacco cut to roll cigarettes and other smoking tobacco, put to consumption in the country are subject to a specific excise right and a specific special excise right fixed as follows:
(a) for cigarettes:
- excise fee: 6,8914 euros per 1,000 coins;
- special excise fee: 9,0381 euros per 1,000 pieces;
(b) for fine smoking tobacco cut to roll cigarettes and other smoking tobacco:
- right to excise: 0.0000 euro per kilogram;
- Special excise fee: 95,000 euros per kilogram.
§ 3. For cigarettes, total excise rights and special excise rights collected in accordance with § 1^er, 2°, and § 2(a), cannot in any case be less than nonante-five per cent of the cumulative amount of the same taxes applied to cigarettes of the price class corresponding to the weighted average price, without being less than 128 euros per 1,000 pieces for the entire excise and special excise and without exceeding the total amount of the weight applied to cigarettes belonging to the price class corresponding to the average price
The amount of 128 euros per 1,000 pieces is increased by 3 euros per 1,000 pieces every year at 1^er February.
§ 4. For fine smoking tobacco cut intended to roll cigarettes and other smoking tobacco, the total right to excise and the right to special excise perceived in accordance with § 1^er, 3°, and § 2, b), and T.V.A., cannot in any case be less than nonante per cent of the cumulative amount of the same taxes applied to smoking tobacco of the price class corresponding to the weighted average price, without being less than 43 euros per kilogram for all of the above-mentioned taxation, and without being able to exceed the amount of the overall tax applied to smoking average prices belonging to the class
The amount of 43 euros per kilogram is increased by 2 euros per kilogram each year at 1^er February.
For cigars, the total of the right of excise and the right of special excise collected in accordance with § 1^er, 1°, as well as T.V.A., cannot in any case be less than the cumulative amount of the same taxes applied to cigars belonging to the most requested price class. ".
CHAPTER 6. - Amendments to the Code of Miscellaneous Duties and Taxes
Art. 58. In section 121 of the Code of Miscellaneous Duties and Taxes, as amended by the Act of 7 December 2007, the following amendments are made:
(a) to § 1^erParagraph 1^er, 1°, the words "0.70 per thousand" are replaced by the words "0.90 per thousand";
(b) to § 1^erParagraph 1^er, 2°, the words "1,70 per thousand" are replaced by the words "2,20 per thousand";
(c) to § 1^er, paragraph 2, and § 2, the words "0.50 p.c." are replaced by the words "0.65 p.c."
Art. 59. In article 122, 1°, of the same Code, the words "0,70, 1,70 per thousand or 0.50 p.c." are replaced by the words "0,90, 2,20 per thousand or 0.65 p.c.".
Art. 60. In section 124 of the same Code, the words "500 EUR," and "750 EUR." are replaced respectively by the words "650 EUR," and "975 EUR."
Art. 61. Title IV of Book II of the same Code, repealed by the law of 19 June 1959 and renumbered by the law of 19 December 2006, is re-established under the title "Taxe sur les titres au porter" and includes sections 167 to 173.
Art. 62. In Title IV, re-established by Article 62, an article 167 is inserted as follows:
"Art. 167. It is established a tax on the conversion of titles to the holder in dematerialized securities or in nominative securities in accordance with the Act of 14 December 2005 deleting titles to the holder, with the exception of titles within the meaning of section 2, paragraph 1^er, 1°, of the said law of 14 December 2005, which expires before 1^er January 2014. ".
Art. 63. In the same context, an article 168 is inserted as follows:
"Art. 168. The tax rate is set at:
- 1 p.c. for conversions made in 2012;
- 2 p.c. for conversions made in 2013. ".
Art. 64. In the same context, an article 169 is inserted as follows:
"Art. 169. The tax due is calculated on the date of filing:
(a) for securities admitted to the regulated market or to a multilateral trading system, on the last course established prior to the filing date;
(b) for securities not allowed to the regulated market, on the nominal amount of the debt capital;
(c) for the shares of the investment agencies with a variable number of shares, on the last inventory value calculated prior to the filing date;
(d) in other cases, on the book value, not including interest, of the securities on the day of the deposit, to be estimated by the person who converts the securities.
When the value of the securities to be converted is denominated in a foreign currency, it is converted to a euro on the basis of the seller exchange price on the date of filing."
Art. 65. In the same context, an article 170 is inserted as follows:
"Art. 170. The fee is paid:
1° by professional intermediaries when the holder's securities are registered on a securities account following their deposit by the holder;
2° by the issuing companies when the securities are deposited for conversion to nominative titles. ".
Art. 66. In the same context, an article 171 is inserted as follows:
"Art. 171. § 1^er. The tax is payable on or before the last business day of the month following the month in which the deposit took place.
The tax shall be paid by payment or transfer to the postal account of the relevant office.
On the day of payment, the debtor deposits a statement to that office stating the basis of perception and the necessary elements for his determination.
§ 2. When the tax has not been paid within the time limit set out in § 1^er, the interest is due in full right from the day the payment should have been made.
When the declaration is not filed within the time limit, a fine of EUR 12.50 per week of delay is incurred. Every week started is counted as complete.
Any inaccuracies or omissions found in the declaration referred to in § 1^er is punished by a fine equal to five times the right elected, without being less than 250 euros.
§ 3. The elements to be made known in the declaration referred to in § 1^erany document whose production is necessary for the control of the tax collection and the competent office are determined by the King.".
Art. 67. In the same context, an article 172 is inserted as follows:
"Art. 172. Intermediaries and issuing companies are required, barely from a fine of 250 euros to 2,500 euros per offence, to communicate, without displacement, any requisitions of employees of the administration of the value added tax, registration and areas with at least the rank of deputy auditor, their books, contracts and any other documents relating to those of their operations that relate to public funds."
Art. 68. In the same context, an article 173 is inserted as follows:
"Art. 173. The tax is refunded:
1° if the tax paid represents an amount greater than the tax to which the conversion gave opening;
2° where the withdrawal, modification or rectification of the exchange courses resulted in the cancellation or modification of the tax base on which the tax was initially liquidated.
The King determines the mode and conditions under which the refund operates.
It is not followed up on claims that are less than 5 euros per return.".
Art. 69. Sections 58 to 60 apply to exchange transactions from 1^er January 2012.
Sections 61 to 68 come into force on 1^er January 2012.
CHAPTER 7. - Amendments to the Programme Law of 27 April 2007
Art. 70. Section VI, comprising sections 147 to 154, is repealed in Part VII of the Programme Law of 27 April 2007, supplemented by the Programme Law of 23 December 2009.
Derogation from paragraph 1^er, the provisions of Part VII, Chapter VI, of the Program Law of April 27, 2007, remain applicable to expenses actually paid to acquire a new car, a mixed car or a minibus that emits a maximum of 115 grams of CO2 per kilometre, provided that the following conditions are met:
1. the vehicle must be ordered before 28 November 2011. Proof of order is provided by the introduction of the order form before January 5, 2012;
2. no later than December 31, 2011, a deposit invoice must have been issued in an amount equal to:
- double the reduction on invoice pursuant to Article 147, § 1^erparagraph 3 of the programme law of 27 April 2007;
- discount on invoice pursuant to Article 147, § 1^erparagraph 2 of this programme law;
3. the documents referred to in paragraph 1 shall be introduced by the supplier referred to in section 147, § 1^er, paragraph 4, of the same program law to the appropriate service of the Federal Public Service Finance. Before 5 January 2012, the documents referred to in item 2 must also be sent by the same person to the same service.
By derogation from Article 8 of the Royal Decree of 8 June 2007 setting the rules for the granting of a reduction for expenses made in order to acquire a vehicle that emits a maximum of 115 grams of CO2 per kilometre and a diesel vehicle equipped with the origin of a particulate filter, the supporting documents referred to there shall be attached to the claims for reimbursement referred to in Article 3 of the said Order which are sent, from the date of 1^er January 2012, at the appropriate federal public service Finance.
Art. 71. Section 70 applies to expenses actually paid from 1^er January 2012 to acquire in the new state a car, a mixed car or a minibus that emits a maximum of 115 grams of CO2 per kilometre, with the exception of section 70, paragraph 3, which comes into force on 1^er January 2012.
CHAPTER 8. - Amendment of the Act of 26 March 1999 on the Belgian Employment Action Plan 1998 and with various provisions
Art. 72. In Article 43, § 5, paragraph 1^er, from the law of 26 March 1999 on the Belgian plan of action for employment 1998 and bearing various provisions, the words "fixed flatly to 15%" are replaced by the words "fixed flatly to 18 p.c.".
Art. 73. Section 72 is applicable to stock options available from 1^er January 2012.
CHAPTER 9. - Amendment of the Programme Law of 11 July 2005
Art. 74. Section 45 of the Program Act of 11 July 2005 is repealed.
PART 6. - Dotations
UNIC CHAPTER. - Membership of the Royal Family
Art. 75. By derogation from sections 2 and 4 of the Act of 16 November 1993 establishing the Civil List for the duration of King Albert II's reign, the allocation of an annual and live endowment to Her Majesty Queen Fabiola and the allocation of an annual endowment to Her Royal Highness Prince Philippe, the endowment to Her Majesty Queen Fabiola is set at 1.460,263 euros for the year 2012.
Art. 76. By derogation from sections 2, 3, 3bis and 5 of the law of May 7, 2000 assigning an annual endowment to His Royal Highness Prince Philippe, an annual endowment to His Royal Highness Princess Astrid and an annual endowment to His Royal Highness Prince Laurent:
1° Endowment to His Royal Highness Prince Philippe is set at 934.461 euros for the year 2012;
2° the allocation to Her Royal Highness Princess Astrid is set at 323,241 euros for the year 2012;
3° the allocation to His Royal Highness the Prince Laurent is set at 310,745 euros for the year 2012.
PART 7. - Employment
CHAPTER 1^er. - Service titles
Art. 77. In section 3 of the Act of 20 July 2001 to promote the development of community services and employment, as amended by the Acts of 22 December 2003 and 9 July 2004, a paragraph is inserted between paragraphs 2 and 3, as follows:
"The King may, by deliberate order in the Council of Ministers, set the terms and conditions in relation to the obligation of the full compensation unemployed, beneficiaries of the insertion allowance and beneficiaries of the integration income."
CHAPTER 2. - Accountability for economic unemployment
Art. 78. In Article 38, § 3sexies, of the Law of 29 June 1981 establishing the general principles of social security of employed workers, as last amended by the Law of 9 July 2004, the following amendments are made:
1° to paragraph 1^er, the words "and that come out to the parity commission of the construction industry" are deleted;
2° a new paragraph shall be inserted between the fourth and fifth preambular paragraph, as follows:
"The King determines, by deliberate decree in the Council of Ministers and after the advice of the National Labour Council, the formula and parameters with which the contribution is calculated. ".
3° in the former fifth preambular paragraph, becoming the sixth preambular paragraph, the words "The amount of the contribution shall be determined by the following formula:" shall be replaced by the words "In derogation from the fifth preambular paragraph, the amount of the contribution for employers that spring from the parity commission of the construction industry shall be calculated as follows:".
CHAPTER 3. - Unemployment changes with company supplement
Section 1^re. - Removal of half-time prepension system
Art. 79. Article 132, paragraph 1^erof the law of 1^er August 1985, bringing social provisions as recently amended by the Act of 6 June 2010, the words "or an elderly worker who agrees with his employer to reduce his or her work benefits in the middle of a collective labour agreement, concluded within the National Labour Council, establishing a supplementary compensation scheme" are deleted.
Art. 80. Section 46 of the Act of 30 March 1994 on social provisions is repealed.
By derogation from the previous paragraph, section 46 remains applicable to:
(1) Workers who, before that date, benefited from the provisions of this measure;
2° workers who, before November 20, 2011, entered into an agreement with their employer to reduce their half-time work benefit as long as the half-time prepension begins before 1^er July 2012.
Art. 81. Article 1^er of the Royal Decree of 27 January 1997 containing measures on the half-time prepension pursuant to Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness, is added a second paragraph, which reads as follows:
"The worker is allowed in the half-time prepension system if:
1° half-time prepension begins before 1^er January 2012;
2° the worker has, before November 20, 2011, entered into an agreement with his employer to reduce his or her work benefits half-time, provided that the half-time pension begins before 1^er April 2012. "
Art. 82. In article 112 of the Act of 26 March 1999 on the Belgian Employment Action Plan 1998 and with various provisions, a new paragraph is inserted between the first and the second paragraph, as follows:
"The worker is allowed in the half-time prepension system if:
1° half-time prepension begins before 1^er January 2012;
2° the worker has, before November 20, 2011, entered into an agreement with his employer to reduce his or her work benefits half-time, provided that the half-time pension begins before 1^er April 2012. "
Section 2. - unemployment with company supplement
Art. 83. Article 132 of the law of 1^er August 1985 bringing social provisions as recently amended by the Act of 6 June 2010, the following amendments are made:
1° shall be inserted between the first and the second subparagraph, a new paragraph shall read as follows:
"Whatever its name is in the laws, decrees, individual or collective agreements or any other document, this supplementary allowance is called an additional company."
2° in the former third paragraph, which became the fourth paragraph, the words "prepension" are replaced by the words "unemployment with enterprise supplement".
CHAPTER 4 - Entry into force
Art. 84. This title comes into force on 1^er January 2012.
PART 8. - Pensions
CHAPTER 1^er. - Public sector pensions
Section 1^re. - Increase in pension age
Art. 85. Section 46 of the Act of May 15, 1984 on harmonization measures in pension plans, as amended by the Act of May 21, 1991, is replaced by the following section:
"Art. 46. § 1^er. May be admitted to pension on 1^er day of the month following that of their 62^e anniversary or the first day of the month following the date of termination of their duties if it is later, persons who:
1° may apply to a minimum of 40 years of eligible services for the opening of the right to pension in the regime of State agents;
2° and completed their careers after December 31, 1976 and may apply eligible services after that date provided that there are at least five years of eligible services for the opening of the right to pension, excluding education bonuses and extended periods as a service that is eligible for the determination of treatment.
For the purposes of paragraph 1^er, 1°, the calendar years that may open up rights to an early pension in the wages of wage workers or in another Belgian legal pension scheme are also taken into consideration.
Derogation from paragraph 1^er, the age of 62 is replaced by:
- 60 years for persons who may claim at least 42 years of specified service in accordance with paragraph 1^er, 1° ;
- 61 years for persons who may claim at least 41 years of specified services in accordance with paragraph 1^er1°.
§ 2. By derogation from § 1^er, the age is fixed :
1° For retirement pensions between 1^er January 2013 and December 31, 2013:
- 60 years and 6 months for persons who can claim at least 38 years of services determined in accordance with § 1^erParagraph 1^er, 1° ;
- 60 years for persons who can claim at least 40 years of services determined in accordance with § 1^erParagraph 1^er1°.
2° For retirement pensions between 1^er January 2014 and December 31, 2014:
- 61 years for persons who may claim at least 39 years of service determined in accordance with § 1^erParagraph 1^er, 1° ;
- 60 years for persons who can claim at least 40 years of services determined in accordance with § 1^erParagraph 1^er1°.
3° For retirement pensions between 1^er January 2015 and December 31, 2015:
- 61 years and 6 months for persons who can claim at least 40 years of services determined in accordance with § 1^erParagraph 1^er, 1° ;
- 60 years for persons who may claim at least 41 years of services determined in accordance with § 1^erParagraph 1^er1°.
§ 3. The condition laid down in § 1^erParagraph 1^er, 1°, must not be filled by the person who has reached the age of 65.
§ 4. Paragraphs 1^er to 3 are not applicable:
1° to persons whose services have terminated as a result of the most serious disciplinary penalty provided for by their statute or, if they have no status or if the latter does not have a disciplinary regime, following a termination for serious reasons depriving them of their employment without notice or compensation for notice, and provided that such termination, if it has been contested judicially, has been recognized as valid by the competent courts and has been granted
2° to soldiers forced to leave the army by virtue of articles 19, 31, 32 or 33 of the Criminal Code or section 5 of the Military Penal Code.
When a person has completed his or her career under the conditions set out in paragraph 1^er and that, ultimately, it continues to require eligible services, only the services performed from the reappointment may be considered for the award and calculation of the pension.
§ 5. For the application of § 1^erParagraph 1^er, 2°, it is not taken into account the services that were taken into account in the granting of an employee pension under the Act of 5 August 1968 establishing certain relations between the public sector pension plans and those of the private sector.
Art. 86. Section 51 of the Act, replaced by the Act of 3 February 2003, is amended as follows:
1° to paragraph 3, the words "60^e" are replaced by the words "62^e";
2° it is added a paragraph 4, which reads as follows:
"For the interested person who in accordance with Article 46, §§ 1^er or 2, may claim a pension before the age of 62, the age referred to in paragraph 3 shall be replaced by the age from which it may, in accordance with these paragraphs, claim a pension. "
Art. 87. The King may, by order deliberately in the Council of Ministers, amend the ages and amounts provided for in Article 5 of the Act of 12 August 2000 on social, budgetary and other provisions.
Art. 88. Notwithstanding any other legal, regulatory or contractual provision, the age and duration of services referred to in Article 46, § 1^erParagraph 1^er, 1°, of the Act of May 15, 1984 on measures of harmonization in pension plans applies, to any person whose pension is referred to in section 38 of the Act of August 5, 1978 of economic and budgetary reforms or section 80 of the Act of February 3, 2003, making various amendments to public sector pension legislation.
Paragraph 1^er does not prejudice the preferential ages of pension provision:
- for the rolling staff of the SNCB Holding;
- for the integrated police;
- for the military.
Derogation from paragraph 1^er, persons who were at the date of November 28, 2011 in a position of availability, total or partial, prior to retirement or in a similar situation, are retired on the first day of the month following that of their sixtieth anniversary.
Paragraph 3 is also applicable to persons who have requested before November 28, 2011 to be placed in a situation referred to in that same paragraph.
The King shall establish, by order deliberately in the Council of Ministers, the list of situations that give rise to the application of paragraphs 3 and 4.
Art. 89. The provisions of this section apply to all public sector pension plans. For regimes with a different age of 1/60^e, the King determines, by order deliberately in the Council of Ministers and adopted before 1^er March 2012, waivers and lengthening of the career from 60 to 62 years.
All pension claims referred to in paragraph 1^er are suspended pending publication of this order.
Art. 90. Any person who, at any given time, meets the age and duration of service to obtain a pension before the age of 62 shall retain the benefit of that benefit no later than the effective date of the pension.
Art. 91. The King may, by order deliberately in the Council of Ministers, supplement, repeal and amend the legal provisions relating to public sector pensions to adapt them to the progressive increase in the age and duration of the services established by Article 46, § 1^erParagraph 1^er, 1°, of the Act of 15 May 1984 referred to above, as amended by this Act.
The King may also, by deliberate decree in the Council of Ministers, amend the retirement ages provided for in section 83 of the Act of 5 August 1978 of economic and budgetary reforms.
Art. 92. This section comes into force on 1^er January 2013 and applies only to pensions that take place from that date.
Section 2. - Adaptation of applicable fortieths
Art. 93. In book 1^er of the Act of 15 May 1984 on measures of harmonization in pension plans, a title IIIbis entitled "Twentieths Applicable".
Art. 94. In title IIIbis inserted by article 93, an article 52/1 is inserted, as follows:
"Article 52/1. This title applies to pensions referred to in section 38 of the Act of 5 August 1978 of economic and budgetary reforms or to section 80 of the Act of 3 February 2003 making various amendments to public sector pension legislation.".
Art. 95. In the same title, IIIbis, an article 52/2 is inserted as follows:
"Art. 52/2. Where in the calculation of a retirement pension comes from the services presumed after December 31, 2011, the prospective fortieths more favourable than the fortieth 1/48^e are replaced by the fortieth 1/48^e".
Art. 96. In Article 5, § 2, of the Act of 8 December 1976 regulating the pension of certain agents and of their rightful persons, as last amended by the Act of 24 December 1999 on social and other provisions, is inserted between paragraphs 1^er and 2 a new paragraph, as follows:
"For services preceded after December 31, 2011, the portion resumed in paragraph 1^er is replaced by:
a x 3.75 x t /180 x 12".
Art. 97. In the Act of July 21, 1844 on civil and ecclesiastical pensions, last amended by the Royal Decree of September 27, 2009, an article 24/1 was inserted as follows:
"Art. 24/1. § 1^er. People who at 1^er January 2012 has not reached the age of 55, cannot claim the pension calculated on the basis of sections 20 and 21. They are nevertheless entitled to the benefit of the fortieths 1/20^e and 1/30^e provided for in section 24 for services preceded until December 31, 2011. For services preceded from 1^er January 2012, these fortieths are replaced by the fortieth 1/48^e.
§ 2. The amount of the pension calculated according to the rules set out in paragraph 1^er cannot be less than the amount that would have been obtained if all ecclesiastical services had been taken into consideration due to the fortieth 1/48^e".
Art. 98. Section 27 of the Act, last amended by the Act of 25 March 1965, is replaced by the following section:
"Art. 27. Ministers of other religions who enjoy dependant treatment of the Public Treasury and who have obtained their resignation from the competent ecclesiastical authority, are entitled to a pension in accordance with Chapter I of this title.
However, for the purposes of Article 8, the fortieth 1/60^e is replaced by the fortieth 1/50^e.
Section 22, paragraph 3, applies to pensions allocated under this section.".
Art. 99. Sections 28 to 30 of the Act are repealed.
Art. 100. This section comes into force on 1^er January 2012.
People who had reached the age of 55 on 1^er January 2012, retain the benefit of the calculation method applicable to them as of December 31, 2011.
Section 3. - Limitation of eligibility for periods of absence, leave and career interruption
Art. 101. Section 2quater of Royal Decree No. 442 of 14 August 1986 on the impact of certain administrative positions on pensions of public service officers, inserted by the Act of 25 April 2007, is supplemented by the following paragraphs:
"Without prejudice to the application of paragraph 1^er, periods of career interruption or reduction of benefits referred to in sections 2 and 2ter and periods of temporary withdrawal of employment for career interruption referred to in section 2bis, after December 31, 2011, shall be taken into consideration for the right and calculation of the pension only up to 12 months on the entire career.
However, where the application was filed prior to November 28, 2011, the periods of career interruption or reduction of benefits referred to in sections 2 and 2ter and the temporary withdrawal periods for career interruption referred to in section 2bis, after December 31, 2011 and related to that application, are not subject to the 12-month limitation referred to in paragraph 2.
In case of mid-time or 1/5 career interruption^e time taken after December 31, 2011 by a person 55 years of age or older, the 60-month limit set out in paragraph 1^er is increased by 24 or 60 months respectively.".
Art. 102. In Royal Decree No. 442 of 14 August 1986, last amended by the Public Sector Pension Act of 25 April 2007, the following articles are inserted:
"Art. 2sexies. Periods of career interruption or reduction of benefits in order to provide palliative care, parental leave and assistance or care to a household member or family member up to the second degree of serious illness do not fall under the application of sections 2 to 2quater.
Art. 2septies. For people who voluntarily reduce their benefits to 4/5^e full-time occupation, these periods of absence or leave are equivalent to actual services when they are located after December 31, 2011.
Paragraph 1^er applies only to the reduction of benefits as part of the career interruption.
The periods assimilated in accordance with paragraph 1^er cannot exceed five years over the entire career. ".
Art. 103. The King may, by order deliberately in the Council of Ministers, make the provisions of Order No. 442 of 14 August 1986 referred to above any amendments that it deems necessary or useful to align them with the amendments made by Articles 101 and 102 of this Law or to settle specific situations not contemplated by these same provisions. In this context, it may modify, supplement or repeal these.
Art. 104. This section comes into force on 1^er January 2012.
Section 4. - Calculation of pension over the last ten years of the career
Art. 105. Notwithstanding any other legal, regulatory or contractual provision, pensions referred to in section 38, 1 and 2 of the Act of 5 August 1978 of economic and budgetary reforms and section 80 of the Act of 3 February 2003 making various amendments to the public sector pension legislation, are, from 1^er January 2012, calculated on the basis of a reference treatment equal to the average treatment of the last ten years of the career or the duration if it is less than ten years.
The King is responsible for amending in the various legal and regulatory texts, all provisions that refer to the average salary of the last five years of the career to replace them with the average of the last ten years of the career.
Paragraphs 1^er and 2 are not applicable to the guaranteed minimum referred to in section 121 of the Act of 26 June 1992 dealing with social and other provisions.
The King may, by order deliberately in the Council of Ministers, take any action to ensure that the holders of the lower pensions have a pension rate that cannot be less than an amount determined by him.
Art. 106. Section 105 comes into force on 1^er January 2012. However, this section is not applicable to persons who, at 1^er January 2012, reached the age of 50 or, if it is a survival pension, when the right person or a right person reached that age at 1^er January 2012.
CHAPTER 2. - Early pension
Art. 107. In Article 4 of the Royal Decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on social security modernization and ensuring the viability of legal pension schemes, the following amendments are made:
1° paragraph 1^er is replaced by the following:
§ 1^er. By derogation from Article 2, § 1^er, and without prejudice to the provisions of paragraph 3 of this article, the pension may take precipatory action on the choice and application of the person concerned. The chosen course date may not be earlier than the first day of the month following the month in which the application was filed or:
1° on the first day of the seventh month following that in which it reaches the age of 60, for pensions that actually take place and for the first time as soon as 1^erJanuary 2013 and no later than 1^er December 2013;
2° on the first day of the month following the month in which it reaches the age of 61, for pensions that actually take place and for the first time as soon as 1^er January 2014 and no later than 1^er December 2014;
3° on the first day of the seventh month following the one in which it reaches the age of 61, for pensions that take actual course and for the first time as soon as 1^er January 2015 and no later than 1^er December 2015;
4° on the first day of the month following the month in which it reaches the age of 62, for pensions that actually take place and for the first time as soon as 1^er January 2016. ";
2° in paragraph 2, paragraph 1^er, replaced by the Act of 27 December 2004, is replaced by the following:
"The possibility of an early retirement pension in accordance with paragraph 1^er is subject to the condition that the person concerned proves a career consisting of a specified number of calendar years which may open pension rights under this decree, of the law of 20 July 1990 establishing a flexible age of retirement for employed workers and adapting the pensions of employed workers to the evolution of the general well-being, of the Royal Decree No. 50, of a Belgian regime for independent workers, employees, minors The required career condition is:
1° of at least 38 years, for pensions that actually take place and for the first time as soon as 1^er January 2013 and no later than 1^er December 2013;
2° of at least 39 years, for pensions that actually take place and for the first time as soon as 1^er January 2014 and no later than 1^er December 2014;
3° of at least 40 years, for pensions that actually take place and for the first time as soon as 1^er January 2015. ";
Paragraph 3 is replaced by the following:
§ 3. Derogation from paragraphs 1^er and 2,
1° if the employee proves a career of at least 40 calendar years as defined in paragraph 2, his early retirement pension may take place on 1^er the day of the month following the month in which it reaches the age of 60, for pensions that actually take place and for the first time as soon as 1^er January 2013 and no later than 1^er December 2014;
2° if the employee proves a career of at least 41 calendar years as defined in paragraph 2, his early retirement pension may take place on 1^er the day of the month following the month in which it reaches the age of 60, for pensions that actually take place and for the first time as soon as 1^er January 2015 and no later than 1^er December 2015;
3° for pensions that actually take place and for the first time as early as 1^er January 2016,
(a) if the employee proves a career of at least 42 calendar years as defined in paragraph 2, his early retirement pension may take place on 1^er the day of the month following the month in which it reaches the age of 60;
(b) if the employee proves a career of at least 41 calendar years as defined in paragraph 2, his early retirement pension may take place on 1^er the day of the month following that in which he reaches the age of 61.".
Art. 108. The King shall, by order deliberately in the Council of Ministers, take transitional measures for employees whose notice begins before 1^er January 2012 and ending after December 31, 2012 as well as for workers who have concluded with their employer outside the framework of a conventional prepension, by November 28, 2011, an early departure agreement that expires at the age of 60, provided that at this time, these workers have a career of at least 35 years.
Art. 109. The provisions of articles 107 and 108 shall apply to pensions that are in effect and for the first time not earlier than 1^er January 2013.
Art. 110. This chapter comes into force on 1^er January 2013.
CHAPTER 3. - Special regimes
Art. 111. In section 2 of the Royal Decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on the Modernization of Social Security and the Sustainability of the Legal Pension Plans, paragraph 2 is repealed as of 31 December 2011. Paragraph 2 continues to apply to workers, who, as at 31 December 2011, reached the age of 55.
Art. 112. In section 5 of the same order, paragraphs 2 to 6 are repealed as of 31 December 2011. Paragraphs 2 to 6 remain in application:
1° to workers, who, as of December 31, 2011, reached the age of 55, for the calculation of their entire pension;
2° to workers, who, as of December 31, 2011, did not reach the age of 55, only for the calculation of pension for periods prior to 1^er January 2012.
Art. 113. The King shall, by order deliberately in the Council of Ministers, take transitional measures for the workers referred to in Article 2, § 2, 1° up to the 3° included in the same decree mentioned above and who have not reached the age of 55 at 31 December 2011.
Art. 114. The provisions of articles 111 to 113 shall apply to pensions that are actually taking place and for the first time not earlier than 1^er January 2013.
Art. 115. This chapter comes into force on 1^er January 2012.
CHAPTER 4. - Pensions for journalists and aviation
Art. 116. The Royal Decree of 3 November 1969 determining for civil aviation personnel the special rules for the opening of the right to pension and the special procedures for the application of Royal Decree No. 50 of 24 October 1967 concerning the pension and survival of workers employed, of the Act of 20 July 1990 establishing a flexible retirement age for workers employed and adapting the pensions of workers who are employed in the evolution of the property
1° to workers who, as at 31 December 2011, reached the age of 55, for the calculation of their entire pension;
2° with the exception of Article 3, to workers who, as of December 31, 2011, have not reached the age of 55, only for the calculation of pension for periods prior to 1^er January 2012.
The King may, by order deliberately in the Council of Ministers, provide for transitional measures for workers referred to in paragraph 1^erTwo.
Art. 117. The Royal Decree of 27 July 1971 determinating for professional journalists the special rules for the opening of the right to pension and the special procedures for the application of Royal Decree No. 50 of 24 October 1967, relating to the pension and survival of employed workers, the Act of 20 July 1990 establishing a flexible retirement age for employed workers and adapting the pensions of employed workers to the evolution of the royal well-being and the decree
1° to workers who, as at 31 December 2011, reached the age of 55, for the calculation of their entire pension;
2° to workers who have not reached the age of 55 as at December 31, 2011, only for the calculation of pension for periods prior to 1^er January 2012.
Art. 118. The King shall, by order deliberately in the Council of Ministers, take transitional measures for workers referred to in Article 117.
Art. 119. The King shall, by order deliberately in the Council of Ministers, take special measures relating to the special dues provided for by the Royal Decrees of 3 November 1969 and 27 July 1971.
Art. 120. The provisions of articles 116 to 118 are applicable to pensions that are actually taking place and for the first time not earlier than 1^er January 2013.
Art. 121. This chapter comes into force on 1^er January 2012.
CHAPTER 5. - Assimilated periods
Art. 122. For the calculation of the employee pension, the King determines, by derogation from Article 8 of Royal Decree No. 50 of 24 October 1967 concerning the pension and survival of employed workers, by a deliberate decree in the Council of Ministers, the special terms of attribution and calculation for periods assimilated to periods of work that are from 1^er January 2012 and report:
1° to periods of unemployment in the third period;
2° at pre-expense periods assigned prior to the age of 60, with the exception of pre-pensions in the case of a company in difficulty or in restructuring as well as those taken pursuant to collective labour agreement No. 96 of 20 February 2009 establishing a supplementary compensation scheme for certain older workers, in the event of termination, in accordance with the inter-professional agreement of 22 December 2008;
3° to credit-time periods for end-of-career periods taken before age 60;
4° to periods of credit-time for end of career taken after the age of 60, with the exception of 2 years if the credit-time is taken half-time and 5 years if the credit-time is taken at 1/5^e;
5° to periods of complete or partial voluntary career interruption and credit-time, excluding time credit with reasons and thematic leave. In case of a decrease in work of 1/5^e time, assimilation may be recorded in days.
Art. 123. The King also decides, by order deliberately in the Council of Ministers:
1° what should be heard by:
(a) unemployment in the third period;
(b) Time credit with reasons;
(c) thematic leave;
(d) half-time or up to 1/5^e reserved for workers aged 50 or older;
2° how the information necessary to implement the provisions of section 122 is communicated to the National Pension Office.
Art. 124. Section 122 is not applicable to persons who were on the date of November 28, 2011 in a pre-pension position, periods of complete or partial voluntary career interruption, and credit-time and credit-time or up to 1/5 reserved to the worker of 50 years or more, or to persons who requested access to one of these periods before November 28, 2011.
Art. 125. The provisions of articles 122 and 123 shall apply to pensions that are actually taking place and for the first time not earlier than 1^er January 2013.
Art. 126. This chapter comes into force on 1^er January 2012.
CHAPTER 6. - Confirmative provision
Art. 127. § 1^er. Orders under articles 87, 89, 91, paragraph 2, 103, 105, paragraph 4, 113, 116, 118, 119 and 123 may repeal, supplement, amend or replace the existing legal provisions.
§ 2. The powers granted to the King by the articles referred to in § 1^er expire 30 April 2012. In the absence of confirmation by law before July 31, 2012, orders made under these sections are expected to have never produced their effects.
Orders that have been confirmed as provided for in paragraph 1^er, may only be amended, supplemented, replaced or repealed by a law.
PART 9. - Independent
Art. 128. In section 45 of the Act of 16 January 2003 establishing the Banque-Carrefour des Entreprises, modernization of the register of commerce, creation of registered business windows and various provisions, paragraph 3 is replaced by the following text:
§ 3. "By derogation from the provisions of § 1^er, the approvals of the Business Windows, granted on 9 September 2008, remain valid until 9 September 2013 or for the duration of the current accreditation, under the conditions that were applicable on the day of the approval.".
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given at Châteauneuf-de-Grasse, December 28, 2011.
ALBERT
By the King:
The Prime Minister,
E. DI RUPO
Minister of Finance, Public Service,
S. VANACKERE
For the Minister of Pensions, absent:
The Minister of Justice,
Ms. A. TURTELBOOM
The Minister of the Interior,
Ms. J. MILQUET
Minister of Social Affairs and Public Health,
Ms. L. ONKELINX
The Minister of Justice,
Ms. A. TURTELBOOM
For the Minister of Budget, absent:
Minister of Average Class, Independent and Agriculture P.M.E.,
Mrs. S. LARUELLE
The Minister of Employment,
Ms. M. DE CONINCK
The Secretary of State for Environment, Energy and Mobility,
Mr. WATHELET
State Secretary to the Public Service,
H. BOGAERT
Secretary of State to Combat Social and Tax Fraud,
J. CROMBEZ
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) Session 2011-2012.
House of Representatives.
Documents. - Bill, 53-1952/001. - Amendments, 53-1952/002 to 008. - Reports, 53-1952/009 to 011. - Text adopted by the commissions, 53-1952/012. - Opinion of the State Council, 53-1952/013. - Amendments, 53-1952/014. - Supplementary reports, 53-1952/015 and 016. - Text adopted by the commissions, 53-1952/017. - Text adopted in plenary and transmitted to the Senate, 53-1952/018.
Full report: 22 December 2011.
Senate.
Documents.
5 - 1408 - 2011/2012:
Number 1: Project referred to by the Senate.
No. 2: Amendments.
n^bones 3 and 4: Reports.
No. 5: Decision not to amend.
Annales of the Senate: December 23, 2011.