Law On Tax And Various Provisions (1)

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

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Posted the: 2009-12-31 Numac: 2009003483 SERVICE PUBLIC FÉDÉRAL FINANCES 22 December 2009. -Law concerning tax provisions and various (1) ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: title 1. -Available general Article 1.
This Act regulates a matter referred to in article 78 of the Constitution.
TITLE 2. -Taxes on income Chapter 1. -Amendments concerning natural persons art.
2. A article 7, § 1, of the Code of tax revenues, 1992, amended by the law of 30 March 1994 and 6 April 1995, amended by the royal decree of 20 December 1996, and the laws of 6 July 1997 and December 27, 2004, the following changes are made: has) 1 °, a, first indent, the words ", equipment and tooling with the character of immovable by nature or by destination" are inserted between the words "real estate". not built"and the words" or unit referred to in article 12 § 3;
(b) 2 °, has, first indent, is supplemented by the words ' "equipment or equipment having the character of immovable by nature or by destination"(, c) to 2 ° c, the words or equipment and tools having the character of immovable by nature or by destination"are inserted between the words" other real estate without buildings situated in Belgium"and the words «» ', or the cadastral income increased by 40%.
S. 3. in article 18, paragraph 1, 2 °, of the same Code, the words "in accordance with the provisions of the coordinated laws on commercial companies' are replaced by the words"in accordance with the provisions of the Code of corporations.
S. 4. in article 22 § 1, paragraph 2, of the same Code, as amended by the law of 24 December 1993, 30 March 1994 and December 24, 2002, 'to the article 171, 2 °, f and 2 bis ° to 3 ° bis' shall be replaced by the words «in article 171 (2), FA, 2 ° to 3 ° a and 3 ° c,».
S. 5 A section 38 of the same Code, as last amended by the Act of May 6, 2009, the following amendments are made: 1 ° in the introductory sentence of paragraph 1, paragraph 1, 11 °, 'referred to in article 30', shall be replaced by the words 'referred to in article 30, 1 ° and 2 °,';
2 ° paragraph 1, subparagraph 1, is supplemented by a 25 °, as follows: "25 ° the benefits which consist of the intervention of the employer or the company in securities-meals, sports/culture cheques, or eco-cheques which meet the conditions laid down in article 38/1. ';
3 ° in paragraph 3, the words «and equated with the stamp tax» are replaced by the words "and of various duties and taxes.
S. 6A. In title II, chapter II, section IV, subsection II, part A - exemptions to social or cultural, of the same Code, it is inserted an article 38/1 as follows: «art.» 38/1. § 1. The following advantages are a benefit referred to in article 38, § 1, paragraph 1, 25 °, provided that they are not granted in lieu of pay, bonuses, benefits in kind or any other allowance any: 1 ° the intervention of the employer or the company in food securities that meet the conditions laid down in paragraph 2;
2 ° the intervention of the employer or the company in the sport/culture cheques which meet the conditions laid down in paragraph 3;
3 ° the intervention of the employer or the company in eco-cheques which meet the conditions laid down in paragraph 4.
§ 2. So the intervention of the employer or the company in securities-meals can be regarded as a benefit referred to in article 38, § 1, paragraph 1, 25 °, food titles simultaneously must meet all the following conditions: 1 ° the granting of title-meals must be provided by a collective working agreement at the level of the sector or the company, or, if the conclusion of a collective agreement is not possible by individual agreement written on the understanding that, in a company of workers, the regulations must apply both executives and workers;
2 ° the number of titles granted lunch must equal the number of days of work actually provided by the employee or the Manager of an undertaking;
3 ° the meals title is issued on behalf of the worker or the Manager of an undertaking;
4 ° the meals title clearly states that its validity is limited to three months and that it cannot be accepted in payment of a meal or for the purchase of consumer-ready food;
5 ° the intervention of the employer or the company in the title-meal amount cannot exceed 5.91 euros per title-meal;
6 ° the intervention of the worker or business manager at least totalled 1.09 euro.
§
3. So the intervention of the employer or the company in the sports/culture cheques can be regarded as a benefit referred to in article 38, § 1, paragraph 1, 25 °, sport/culture cheques must simultaneously satisfy all of the following conditions: 1 ° the granting of the sport/culture cheque shall be provided by a collective agreement concluded at the sector or company level or If the conclusion of a collective agreement is not possible, by an individual written agreement on the understanding that, in a company of workers, the regulations must apply both executives and workers;
2 ° the sport/culture cheque is issued on behalf of the worker or the Manager of an undertaking;
3 ° the sport/culture cheque clearly states that its validity is limited to 15 months, from 1 July of the year to 30 September of the following year;
4 ° the total amount of the sport/culture cheques granted by the employer or the company cannot exceed per worker or managerial 100 euros per year;
5 ° the sport/culture cheques cannot be exchanged for cash or fully or partially.
§ 4. So the intervention of the employer or the company in eco-cheques can be regarded as a benefit referred to in article 38, § 1, paragraph 1, 25 °, eco-cheques must simultaneously meet all the following conditions: 1 ° the award of the eco-cheque shall be provided by a collective labour agreement or, if not possible the conclusion of a collective agreement concluded at the sector or company level by individual agreement written on the understanding that, in a company of workers, the regulations must apply both executives and workers;
2 ° the collective agreement or individual agreement refers to the maximum nominal value of the eco-cheque with a maximum of EUR 10 per eco-cheque, and the frequency of the granting of eco-cheques during a calendar year;
3 ° the eco-cheque is issued on behalf of the worker or the Manager of an undertaking;
4 ° the eco-cheque clearly states that its validity is limited to 24 months from the date of its implementation at the disposal of the worker or the Manager of an undertaking, and that it cannot be used for the purchase of products and ecological services covered by a collective agreement concluded within the national labour Council;
5 ° eco-cheques cannot be exchanged for cash or fully or partially;
6 ° the total eco-cheques issued by the employer or the company cannot exceed by worker or business leader 125 euros per year.
§ 5. The King lays down the procedures for the application of this article. ' B. in article 38(1), § 4, 6 °, of the same Code, inserted by this Act, '125 euros' shall be replaced by the words "250 euros.
S. 7. in article 39, § 2, 4 °, of the same Code, inserted by the law of 28 December 1992 and amended by the law of July 19, 2000, the words "in Title XIII of the Code of assimilated to the stamp taxes' are replaced by the words"in book II, title VIII of the Code of rights and taxes various".
S. 8. in article 40, paragraph 2, of the same Code, replaced by the law of 28 April 2003, 'to the article 183bis of the Code related to the stamp taxes,' shall be replaced by the words "in article 183bis of the Code of duties and taxes various'.
S. 9. article 53, 14 °, of the same Code replaced by Act of March 27, 2009, is replaced by the following: "14 ° the benefits referred to in article 38, § 1, paragraph 1, 11 ° and 25 °, excluding the intervention of the employer or the company in the amount of food securities limited, where applicable, to 1 euro per title-meal when this intervention meets the conditions referred to in article 38/1;
S. 10. article 59, § 1, of the same Code, replaced by the law of 28 April 2003 and amended by the Act of 27 December 2006, is supplemented by the following: "to verify if the limits referred to in paragraph 1, 2 ° and 3 °, are met, the benefits are covered which are liquidated in capital, are to convert pension plan using the information contained in table set by the King. , which, without consideration of reversibility or indexing annuities delayed within the limit of 2% per year from their courses taken, indicates for different ages to take courses of the annuity, the supposed to capital needed to pay an annuity of 1 euro by twelfths and in arrears. The data in the table can be adapted if it is necessary to take into account reversibility or indexing annuities delayed within the limit of 2% per year from their catch of course.
Benefits that correspond to the years of service already worked, may be financed in the form of one or more of the contributions or premiums.

Years of service worked outside the company are taken into account only to the extent of 10 years really worked up. Benefits that relate to up to 5 years of professional activity still remaining to be provided until the normal age of retirement may also be financed in the form of one or more of the contributions or premiums. » Art. 11. article 69, § 1, paragraph 1, 3 °, of the same Code, inserted by the Act of 27 December 2004 and amended by laws of April 25, 2007-may 6, 2009, is supplemented by the words "and company vehicles referred to in article 44A, § 1, paragraph 3.
S. 12. in article 102 of the Penal Code, amended by the law of August 10, 2001, the words «reassessed in accordance with article 2, 7 °.»
are replaced by the words "reassessed in accordance with article 2 § 1, 7 °.»
» Art. 13. A section 104 of the same Code, as last amended by the law of December 22, 2008, the following changes are made: has) at 3 ° a, the words "or approved hospitals" are replaced by the words ", in approved hospitals or similar institutions of another European economic area Member State ';
(b) at the 3 ° (b), the words 'or similar institutions of another State member of the European economic area who are licensed in a similar way,"are inserted between the words"in charge", and"with the exception of the institutions which are directly related to parties or political lists;';
c) 3 °, d, is replaced by the following: d) cultural institutions approved by the King who are established in Belgium and whose area of influence extends to one of the communities, the whole country or cultural institutions established in another State member of the European economic area, whose area of influence extends to a regional State or the entire country or federated entity and which are approved in a similar way; »;
(d) the 3 °, e, is supplemented by the words "or similar institutions of another State member of the European economic area who are licensed in a similar way."
(e) 3 °, f, is replaced by the following: f) to the Red Cross of Belgium or a section national Red Cross in another Member State of the European economic area, and the King Baudouin Foundation, the European Centre for missing children and sexually exploited - Belgium - Foundation under Belgian law, at the Palace of fine arts and the Theatre royal in the currency; »;
f) 3 °, g to j, l and 4 ° are each time completed by the words "or similar institutions of another State member of the European economic area who are licensed in a similar way."
(g) the 3 °, k, is supplemented by the words "or similar associations of another State member of the European economic area which are approved in a similar way."
(h) the 4 ° bis is supplemented by the words ' or associations and similar institutions of another European economic area Member State which are approved in a similar manner";
(i) in 8 °, the words "or under similar legislation of another European economic area Member State" are inserted between the words "legislation on the conservation of Monuments and Sites" and the words "and not given rental."
S.
14. article 108 of the same Code, restored by the law of December 22, 1998, is supplemented by a paragraph worded as follows: "with respect to the donations referred to in article 104, 3 ° and 4 ° bis, made to associations or institutions of another State member of the European economic area, the taxpayer must keep at the disposal of the administration evidence that the association or institution of another Member State is similar to an association or a Belgian institution referred to the. same article and, where appropriate, only the association or institution of another Member State is licensed in a similar way, i.e. to the same conditions as those referred to in article 110, paragraphs 1 and 2. » Art.
15. article 110 of the same Code, replaced by the law of 22 February 1995 and amended by the law of 14 July 1997, December 22, 1998, December 22, 2003 and November 16, 2004, is replaced by the following: «art.» 110. the King determines the conditions and detailed rules for the registration of associations and institutions referred to in article 104, 3 °, b, d, e, g, i to l, 4 ° and 4 ° bis, and which are established in Belgium.
When an association or institution has more than one activity referred to in the abovementioned provisions, it must fulfil the conditions to be able to be approved for each of these activities.
When among its activities, the association or the institution exercises a referred to in article 104, 3 °, d, or j, it must be approved by the King. » Art. 16. in article 127, 2 °, of the same Code, replaced by the law of August 10, 2001, the words "article 90, 1 ° to 4 °', are replaced by the words 'in article 90, 1 ° to 4 ° and 12 °;'.
S. 17. the heading of title II, chapter III, section one, subsection IIquater, of the same Code, replaced by the law of 21 December 1994 and amended by the Act of 20 July 2001, is supplemented by the words "other than social service cheques.
S. 18 article 14521du same Code, replaced by the law of 21 December 1994 and amended by the Act of 7 April 1999, by the Royal Decrees of 20 July 2000 and 13 July 2001, by the law of July 20, 2001 and by the programme act of 22 December 2003, the following changes are made: 1 ° 1st paragraph is supplemented by the words 'referred to in the Act of 20 July 2001 to promote the development of services and jobs. nearby, other than social service cheques.
»;
2 ° in paragraph 3, the words 'referred to in paragraph 1' are inserted between the words "titres-services" and "is equal to";
3 ° in paragraph 4, the words 'referred in the Act of 20 July 2001 to promote the development of services and jobs of proximity' are replaced by the words 'referred to in the paragraph 1.
S. 19. the heading of title II, chapter III, section one, subsection IInonies, of the Code, inserted by the Act of 9 July 2004 and modfie by law of December 27, 2006, is replaced by the following: "subsection IInonies". Reduction for the expenditure incurred to acquire an electric vehicle"art.
20. article 14528 same code, repealed by the law of 27 April 2007, is restored in the following wording: «art.» 14528 § 1. He is granted a tax reduction for the expenditure actually paid during the taxable period to acquire new motorcycle, a tricycle or a quadricycle as these vehicles are defined by the regulations on the registration of motor vehicles, to condition: has) that they are powered exclusively by an electric motor;
(b) whether they are able to carry at least two people;
c) that their conduct requires the possession of a valid Belgian driving licence for vehicles of class A or B or a European driving licence or equivalent foreign.
The tax reduction is not applicable to expenditures that come into consideration for the application of the discount on invoice referred to in article 147 of the programme law of 27 April 2007.
The tax reduction is equal to 15% of the acquisition value, with a maximum of:-3,280 euros in the acquisition of a quadricycle.
-2.000 EUR in case of acquisition of a motorcycle or a tricycle.
§ 2. The King determines the modalities for the application of the tax reduction as well as how to prove that the vehicle meets the prescribed conditions.
S.
21. in the Dutch text of article 14530, paragraph 2 a, of the same Code, inserted by the programme law (I) of 27 December 2006, 'zijn genomen' shall be replaced by the words "in aanmerking zijn genomen.
S. 22. in the Dutch text of article 14531, paragraph 2 a, of the same Code, inserted by the programme law (I) of 27 December 2006, 'zijn genomen' shall be replaced by the words "in aanmerking zijn genomen.
S. 23. in article 147 of the same Code, replaced by the law of August 10, 2001 and amended by the law of 23 December 2005, July 20, 2006, 27 December 2006, May 17, 2007 and March 27, 2009, the following changes are made: has) in the 1st paragraph, 5 ° and 6 ° are repealed;
(b) in paragraph 1, the 7 ° is replaced by the following: 7 ° when net income consists solely of unemployment benefits: 1.344,57 euros;
(c) in the paragraph 1, 8 °, the words "unemployment benefits, excluding unemployment under 5 °» are replaced by the words"of unemployment benefits', the words 'of the amounts referred to in the 7th,"are replaced by the words 'of the amount referred to 7 °", and the words ' unemployment benefits, excluding unemployment under 5 °', shall be replaced by the words "unemployment benefits";
(d) paragraph 3 is repealed.
S.
24 article 150 of the same Code, replaced by the law of August 10, 2001 and amended by the law of 23 December 2005 and March 27, 2009, the following changes are made: 1 ° in the 1st paragraph, the words, "excluding the reduction for unemployment benefits referred to in article 147, paragraph 1, 7 ° and 8 °', are repealed;
2 ° paragraphs 2 and 3 are repealed.
S.
25. in article 151 of the Code, replaced by the law of August 10, 2001 and amended by the law of March 27, 2009, the words ' referred to in article 147, paragraph 1, 5 ° to 8 ° ", are hereby repealed.
S.
26. article 155, paragraph 2, of the same Code, as amended by the law of 10 August 2001 and December 27, 2005, is replaced by the following: "it is the same for:-exempt income in.

pursuant to other treaties or international agreements, provided that they include a clause of reserve of progressivity;
-professional income paid or allocated to members and former members of the European Parliament or their successors and subject to tax in the communities project European.
» Art. 27. in article 158 of the Penal Code, amended by the Act of 20 December 1995, the royal decree of 20 December 1996, the programme act of 24 December 2002, the words "tax credit" are replaced by the words "tax credits".
S. 28 A article 171 of the Code, as last amended by the law of December 22, 2008, the following changes are made: 1 ° the introductory sentence of the 1 °, i, is replaced by the following: «i) professional income, with the exception of the remuneration of executives, paid or awarded for a maximum gross amount of 12,300 euros per taxable period to the. : »;
2 ° in the Dutch text of the 1 °, i "ITU hoofde van" are each time be replaced by the word 'voor ';
3 ° to 1 °, i, in fine, the words 'of their aforementioned activity of athlete, referee, trainer, coach or attendant.
» are replaced by the words "all their activities referred to above in the sport sector.
»;
4 ° to 4 °, j, the words «remuneration» are replaced by the words «remuneration referred to in article 30, 1 °» and the words ' a maximum of 12,300 euros «are replaced by the words «a maximum gross amount of 12,300 euros».»
S. 29. article 172 of the same Code, as amended by the law of 28 December 1992, is supplemented by a paragraph worded as follows: "When the income referred to in article i 171, 1 ° and 4 °, j, are composed of several elements, each of which is charged according to the proportional rule on the gross amount of 12,300 euros and then the unapplied balance is imposed according to the tax regime of each of these elements.".
S. 30. in article 178 of the Code inserted by the Act of June 8, 2008, paragraph 5 is replaced by the following: "§ § 5 5.» By way of derogation from paragraph 1, the following amounts are not indexed: 1 ° the amounts referred to in article 38/1;
2 ° the amount referred to in article 53, 14 °;
3 ° the daily wage or gross hourly amounts referred to in article 67ter, § 1. » Art. 31 article 228, paragraph 2, of the same Code, amended by the acts of 28 July 1992, 6 July 1994 and 30 January 1996, by the royal decree of 20 December 1996 and the laws of 22 December 1998, 15 December 2004, April 25, 2006, April 25, 2007, 11 December 2008 and December 22, 2008, the following changes are made: 1 ° in the introductory sentence of 6 ° , words "remuneration, pensions, annuities and allowances referred to in article 23, § 1, 4 ° and 5 °, ' are replaced by the words «remuneration referred to in article 23, § 1, 4 ° ';
2 ° it is inserted a 7 ° bis, as follows: ' (7 ° bis pensions, annuities and allowances referred to in article 23, § 1, 5 °, paid or awarded by: has) an inhabitant of the Kingdom;
(b) a resident company, an association, an institution or an organization any headquartered in Belgium, its principal place of business or registered office administration or management;
c) the State, communities, regions, provinces, agglomerations and federations of municipalities and Belgian communes;
(d) a facility available in Belgium to a non-resident under article 227;
(e) one debtor other than those aforementioned, when:-the contributions or premiums paid for the annuity, the annuity or allowance resulted in a tax benefit any tax on income on the part of the debtor of such contributions or premiums or;
-professional activity in respect of which the annuity, the annuity or allowance is paid or attributed, has been wholly or part carried out in Belgium; ».
S.
32. in section 232, paragraph 1, 2 °, b, of the same Code, amended by the acts of 28 July 1992, 25 April 2007 and 22 December 2008, the words "7 ° and 9 °, h;" shall be replaced by the words "7 °, 7 ° bis and 9 °, h;".
S. 33A article 243 of the Code, as last amended by the law of March 27, 2009, the following amendments are made: 1 ° in the paragraph 2, 1 °, the words 'referred to in article 147, 1 °, 5 ° and 7 °,' shall be replaced by the words 'referred to in article 147, paragraph 1, 1 ° and 7 °.
2 ° paragraph (3) is repealed.
S. 34A. Article 248, § 1, paragraph 2, 1 °, of the Code, replaced by the law of December 22, 2008, is replaced by the following: ' (1 ° by way of derogation from article 232: has) benefits or profits produced or collected by the shareholders or members in a civil society or association without legal personality referred to in article 229, § 3;
(b) to the remuneration collected due to the activity exercised a Belgian merchant ship by a seafarer who is not registered in the Pool of the sailors of the Merchant Navy. ».
B. in article 248, § 1, paragraph 2, 1 °, b, of the same Code, replaced by this Act, "in the Pool of the sailors of the Merchant Navy' shall be replaced by the words"on the list referred to in article 1 bis, paragraph 1, 1 °, of the law-decree of February 7, 1945 concerning the social security for sailors in the merchant marine. "
S. 35. article 16 has effect from the 2009 tax year.
Article 28 (2) is applicable to income paid or attributed as of 1 January 2008.
Article 5, 1 ° and 2 °, is applicable to the benefits obtained from January 1, 2009.
Articles 13and 14 are applicable to gifts actually paid from January 1, 2009.
Article 15 is effective January 1, 2009.
Articles 17 and 18 shall apply to the expenditure actually paid from January 1, 2009.
Articles 28, 1 °, 3 ° and 4 °, 29, 31, 32 and 34, (A), shall apply to income paid or attributed as of 1 January 2009.
Article 34, B is effective July 1, 2009.
Articles 2, 4, 6, A, 9, 10, 23 to 26, 30 and 33 shall apply from the year 2010, with the understanding that the amendment made by section 9 of this Act in section 53, 14, of the Code of 1992 in which income tax 1 euro per title-meal is deductible as business expenses, only takes effect on February 1, 2009.
Article 11 is applicable to the fixed assets acquired or formed during a taxable period associated with the 2010 tax year or a subsequent taxation year.
Articles 19 and 20 shall apply from 1 January 2010, in the case of acquisition of an electric vehicle referred to in article 14528 of the 1992 income tax Code, as it is re-established by section 20 of this Act.
Article 6 (b), shall apply from the 2011 tax year.
CHAPTER 2. -Changes concerning legal persons 1st Section. -Intercommunal, structures of cooperation and associations of draft arts. 36. in article 180 of the 1992 income tax Code, as last amended by the royal decree of September 28, 2008, 1 ° is supplemented by the words ' intermunicipal, and intermunicipal matter governed by the Decree of the Walloon Region of 5 December 1996 relating to the intercommunal Walloon, cooperation structures, with the exception of interlocales associations. governed by the Decree of the Flemish Community of 6 July 2001 on the regulation of inter-municipal cooperation, and project associations regulated by the Decree of the Region wallonne of 19 July 2006 amending book V of the first part of the Code of local democracy and decentralization and on the modes of cooperation between common».
S. 37. in article 202, § 2, paragraph 4, 2 °, of the same Code, replaced by the law of 24 December 2002, the words "of the intercommunal companies governed by the law of 22 December 1986» are replaced by the words"of the inter-municipal, the structures of cooperation and project associations referred to in article 180, 1 °.
S. 38. in article 203, § 2, paragraph 1, of the same Code, replaced by the royal decree of 20 December 1996, the words "intermunicipal companies governed by the law of 22 December 1986 ' shall be replaced by the words"intermunicipal cooperation structures and project associations referred to in article 180, 1 °.
S. 39. in article 220, 1 °, of the same Code, amended by the Act of 6 July 1994, "the public social assistance centres" shall be replaced by the words "public centres for social action.
S. 40 A article 224 of the Code, as amended by the Act of 6 July 1994, the following changes are made: 1 ° 1st paragraph is replaced by the following: "intermunicipal, cooperation structures and project associations referred to in article 180, 1 ° are also taxable on the total of the amounts allocated to each corporation or other legal entity as dividends. excluding those allocated to the State, communities, regions, provinces, agglomerations, federations of municipalities, municipalities and the public social welfare centres, as well as other associations of local authorities, cooperation structures or associations project, defined above. »;
2 ° to paragraph 2, the words ', cooperation structures or associations of project"are inserted between intercommunales 'said' words and the words"in relation to ";
3 ° to paragraph 2, the words "subject to the special assessment referred to in article 35 of the Act of 28 December 1990 or" are repealed.
S.
41. in article 255, paragraph 2, of the same Code, as amended by the Act of 6 July 1994, the words «to the»

public social assistance centres"are replaced by the words"to the public centres for social action.
S.
42 article 264, paragraph 1 (1) of the same Code, as amended by the Act of 6 July 1994, the following changes are made: 1 ° to point a, 'intermunicipal associations governed by the law of 22 December 1986,' shall be replaced by the words "intercommunal, structures of cooperation and project associations referred to in article 180, 1 ° ';
2 ° to point a, "public social assistance centres" are each time replaced by the words "public centres for social action."
3 ° the point b is replaced by the following: "b) by an intercommunal structure for cooperation or association of project referred to in article 180, 1 °, to another intercommunale, structure of cooperation or association project, defined above;
S. 43. articles 36-38, 40, 1 ° and 2 °, and 42, 1 ° and 3 ° produce their effects on 17 February 1997, in relation to adaptations in intercommunal Walloon referred to the Decree of the Walloon Region of 5 December 1996 relating to the intercommunal, on 10 November 2001 in relation to adaptations in cooperation structures referred to in the Decree of 6 July 2001 Flemish regulation of inter-municipal cooperation and the August 23, 2006 in relation to adaptations in project associations referred to in the Decree of the Walloon Region of 19 July 2006 amending book V of the first part of the Code of local democracy and decentralization and on the modes of cooperation between joint.
Article 40, 3 °, is effective January 1, 2001.
Section 2. -Measures aimed at small companies art. 44. in article 185quater of the 1992 income tax Code, inserted by the Act of June 8, 2008, the words "based on article 15, § 1, code companies meet the criteria of small companies" are replaced by the words ", on the basis of article 15 of the Code of corporations, are considered small companies.
S. 45. article 194quater, § 1, of the same Code, inserted by the law of 24 December 2002, is replaced by the following: "§ 1.» The investment reserve constituted at the end of a taxable period, by companies which, on the basis of article 15 of the Code of corporations, are considered to be small companies for the tax year for this taxable period, is not considered to be earnings within the limits and conditions set out below. ».
S. 46. in article 196, paragraph 2, of the same Code, inserted by the law of 24 December 2002 and replaced by the law of 31 July 2004, the words "on the basis of the criteria laid down in article 15, § 1, of the Code of corporations, are not considered to be smaller companies" are replaced by the words "on the basis of article 15 of the Code of corporations. ", are not considered to be smaller companies.
S. 47. in article 201, paragraph 4, of the same Code, inserted by the law of April 8, 2003 and replaced by the law of 27 December 2004, the words "on the basis of the criteria laid down in article 15, § 1, of the Code of corporations, are considered to be smaller companies" are replaced by the words "on the basis of article 15 of the Code of corporations. ', are considered to be smaller companies.
S. 48. in article 205quater, § 6, of the same Code, inserted by the law of 22 June 2005, the words "in accordance with certain criteria laid down in article 15, § 1, of the Code of corporations," shall be replaced by the words "on the basis of article 15 of the Code of corporations.
S. 49. article 218, paragraph 2, of the same Code, inserted by the law of 24 December 2002, is replaced by the following: "§ § 2 2» In the head of a corporation that, on the basis of article 15 of the Code of corporations, is considered to be small company, no increase is due on the tax, which refers to the first three accounting years from its constitution. » Art. 50. articles 44 to 49 shall apply from the 2010 tax year.
Any changes made after January 1, 2009, at the date of closure of the annual accounts is irrelevant for the purposes of sections 44 to 49.
Section 3. -Arrangements for the reorganization of enterprises s.
51. in article 229, § 4, paragraph 5, of the 1992 income tax Code, inserted by the law of December 11, 2008, tax credits for research and development, deductions for risk capital,"is inserted between the words"deductions for investment", and the words"investment grants",.
S. 52A article 231 of the same Code, amended by the acts of 28 July 1992, December 21, 1994, January 30, 1996, April 16, 1997, December 22, 1998, January 14, 2003, December 27, 2004, 25 April 2007 and December 11, 2008, the following changes are made: 1 ° paragraph 2, paragraph 1, 2 °, is replaced by the following: '2 ° for the rest '. the tax does not apply to the extent that the contributions are paid by shares or new shares, or insofar as, in the event of a merger, Division or similar transaction, the present tax free reserves in the Belgian establishment of the company absorbed or divided before the operation are included by the acquiring company or beneficiary resident or a Belgian establishment of the acquiring company or intra-European beneficiary. »;
2 ° in paragraph 2, paragraph 2, the words "a resident company or" are inserted between the words "which are affected in" and the words "a Belgian institution.
3 ° paragraph 2, paragraph 5 is replaced by the following: "in the event referred to in paragraph 1, the depreciation, deductions for investment, credits research and development tax, deduction for risk capital, losses or gains in the head of the acquiring company or beneficiary resident or the Belgian establishment of the acquiring company or intra-European beneficiary are determined as if this transaction had not occurred.";
4 ° paragraph 3, paragraph 3, is replaced by the following: "depreciation, deductions for investment, research and development tax credits, deductions for capital to risk, losses or gains, to take into consideration in the head of the resident company are committed as if these assets had not changed owner."
S. 53. article 51 is effective January 12, 2009.
Article 52, 1 °, 2 ° and 3 °, produces its effects in relation to completed operations, January 12, 2009.
Article 52, 4 ° is applicable with respect to the research and development tax credits and deductions for capital at risk, from the 2007 tax year.
Section 4. -Amendment to the condition of participation art.
54. article 202, § 2, paragraph 5, of the income tax Code 1992, inserted by the law of 24 December 2002, is repealed.
S. 55. article 54 shall apply from the 2010 tax year.
Any changes made after January 1, 2009, at the date of closure of the annual accounts is irrelevant for the purposes of article 54.
Section 5. -Changes various arts. 56. at article 186, paragraph 2, of the 1992 income tax Code, the following changes are made: 1 ° in the introductory sentence, the words "or put it into liquidation" are repealed and 'by the coordinated laws on commercial companies"shall be replaced by the words"by the companies Code.
2 ° to 4 °, the words "or put into liquidation" are repealed.
S. 57A article 192, § 1, paragraph 1, of the same Code, as last amended by the Act of December 11, 2008, the words ", or discovered on the occasion of the sharing of social a dissolved Corporation," are inserted between the word "made" and the words "on actions.
S. 58A section 198, paragraph 1, of the same Code, as last amended by the Act of April 25, 2007, the following changes are made: 1 ° to 4 °, the words "by article 183bis of the Code of assimilated to the stamp taxes' are replaced by the words"by article 183bis of the Code of duties and taxes various ';
2 ° to 6 °, the words «articles 2013 to 2019 of the Code related to the stamp taxes» are replaced by the words «articles 2013 to 2019 code of duties and taxes various»;
3 ° to 8 °, 'article 183duodecies of the Code of assimilated to the stamp taxes' shall be replaced by the words 'article 183duodecies of the Code of duties and taxes various ';
4 9 ° ° is repealed.
S. 59 article 205ter, § 4, 2 ° and 3 °, of the same Code, inserted by the law of 22 June 2005, "carrying value" shall each time be replaced by the words "net book value".
S.
60. in article 205quinquies of the Code inserted by the law of 22 June 2005, the word "years" shall be replaced by the words "taxable periods.
S. 61. in article 205novies of the Code, inserted by the law of 22 June 2005, 'the seven year period referred to in article 205quinquies is extended by the number of complete years' shall be replaced by the words "the duration of the postponement on the seven following taxable periods referred to in article 205quinquies is extended by the number of taxable periods".
CHAPTER 3. -Concept of "Securities Exchange" in withholding s. 62. the article 269, paragraph (3), d, of the income tax Code 1992, inserted by the Act of 10 February 1998, is complemented by two paragraphs, worded as follows: 'securities exchange, it means, since the entry into force of the Act of 2 August 2002 on the supervision of the financial sector and financial services, a regulated market.

in article 2, paragraph 1, 5 ° and 6 °, of the law.
Is likened to a regulated market of securities, a multilateral negotiation within the meaning of article 2, paragraph 1, 4 °, of the law of 2 August 2002 on the supervision of the financial sector and financial services, as amended by the royal decree of 27 April 2007 to transpose the European directive 2004/39/EC on markets in financial instruments when this system is operated by a market operator within the meaning of article 2 , paragraph 1, 7 °, of the law. » Art.
63. as regards the assimilation referred to in article 269 paragraph 3, d, last paragraph, of the 1992 income tax Code, article 62, takes effect on November 1, 2007.
CHAPTER 4. -Miscellaneous amendments to establishment and collection of taxes art.
64A section 2756 of the 1992 income tax Code, inserted by the law of May 4, 2007, and amended by the law of December 22, 2008, the following changes are made: 1 ° in the paragraphs 1 and 2, the words "remuneration" are each time replaced by the words «remuneration referred to in article 30, 1 °»;
2 ° paragraph 3 is supplemented by the following sentence: 'funds cannot be established only to half of the wages paid or attributed to young athletes.';
3 ° paragraph 4 is replaced by the following: "has the expiration of that period, the funds allocated in accordance with paragraphs 2 and 3 shall be paid to the Treasury, increased interest, calculated in accordance with section 414.»
» Art. 65. at section 298, § 2, of the same Code, replaced by the law of 5 December 2001 and amended by the programme act of July 20, 2006, the following changes are made: 1 ° in paragraph 3, the words "to withholding and ' shall be inserted between the words 'not applicable' and ' withholding tax ';
2 ° paragraph 2 is supplemented by a paragraph worded as follows: "paragraph 2 shall not apply to taxes referred to in article 1 of the Code of tax equated with failure to pay income taxes within the time limit referred to in article 413.»
S. 66A article 304 of the Code, as last amended by the law of August 10, 2001, the following changes are made: 1 ° in the paragraph 1, paragraph 3, the words "and 248, paragraph 1," shall be replaced by the words ", 248, § 1 ';
2 ° in paragraph 2, paragraph 1 is replaced by the following: "§ § 2 2» In the head of inhabitants of Kingdom, the amount, if any tax credits referred to in articles 134, § 3, and 156bis, the advance payments referred to in articles 157 to 168 and 175 to 177, professional prepayments referred in articles 270-272 and withholdings movable, real or fictitious, referred to in articles 279 and 284 of the tax referred to in article 289ter credit is imputed, if applicable, additional tax to tax individuals and the surplus is rendered for as much as it reaches 2.50 euros. » Art. 67 article 376, paragraph 3 of the same Code, replaced by the law of 15 March 1999 and amended by the law of August 10, 2001, 1 is replaced by the following: "1 ° of in excess of tax credits, prepayments and advance payments referred to in article 304, paragraph 2, provided that this surplus has been noted by the administration or reported to it by the debtor or his spouse on property which the taxation is being recovery in the five years from 1 January of the year to which belongs the tax on which these tax credits, these prepayments and these advance payments are due; ».
S.
68. in article 442bis, § 4, of the same Code, replaced by the law of December 22, 1998, the words 'of the coordinated laws on commercial companies"are replaced by the words"of the Code of corporations.
» Art. 69A article 466 of the Code, as amended by laws of December 20, 1995 and August 10, 2001, the first indent is replaced by the following: '-before allocation of the credits referred to in articles 134, § 3, and 156bis, advance payments referred to in articles 157 to 168 and 175 to 177 of prepayments, the percentage of flat-rate foreign tax and tax credits. referred to in articles 277-296; ».
S. 70. article 64 comes into force July 1, 2010.
CHAPTER 5. -Change the cadastral income s. sentencing
71. in article 475, 2 °, of the 1992 income tax Code, the words "and for surveyors in the legal exercise of their protected activities" are inserted between the words "article 327, § 1, ' and the words 'production '.
CHAPTER 6. -Confirmation of various orders art. 72 are confirmed with effect from the date of their respective commencement: 1 ° the royal decree of 18 March 2008 amending, for withholding, it stops royal/CIR 92;
2 ° the royal decree of 8 April 2008 granting a further reduction of withholding tax for professional fees;
3 ° royal larrete of 18 June 2008 amending, for withholding, stops it royal/CIR 92;
4 ° the royal decree of 16 July 2008 amending the royal decree of 7 December 2007 amending, for withholding tax stops it royal/CIR 92 and Flemish lump-sum reduction of the withholding tax.
5 ° the royal decree of 9 September 2008 amending, for withholding, stops it royal/CIR 92;
6 ° the royal decree of 5 December 2008 amending, for withholding, stops it royal/CIR 92;
7 ° the royal decree of 11 January 2009 granting the Flemish lump-sum reduction in withholding tax;
8 ° the royal decree of 2 February 2009 amending, for withholding, stops it royal/CIR 92;
9 ° the royal decree of 6 April 2009 on the implementation of the law of 26 November 2006 amending article 51 of the 1992 income tax Code;
10 ° the royal decree of April 6, 2009, giving a further deduction of withholding tax for professional fees;
11 ° the royal decree of 14 April 2009 amending, for withholding, royal/CIR 92.
S.
73. article 72 comes into force the day of the publication of this Act in the Moniteur belge.
TITLE 3. -The value added tax on chapter one. -Confirmation of a royal decree made pursuant to article 109, paragraph 3, of the Code of tax on the value added art. 74. the order royal 12 October 2008 amending the Code of value added tax, is confirmed with effect from January 1, 2009, date of its entry into force.
TITLE 4. -Changes of the Code registration fees, mortgage and registry and the mortgage Act of December 16, 1851, Chapter 1.
-Changes of Code's registration fees, mortgage and registry arts 75. at article 2 of the Code of registration fees, mortgage and registry, as amended by the programme law (I) of 27 December 2006, the following changes are made: 1 ° to paragraph 1, the words ', copies signed by hand or by electronic signature,"are repealed;
2 ° paragraph 2 is supplemented by the words "and the acts referred to in article 19, 3 °, can be registered on a copy, provided that the buildings are assigned to a family or a single person housing.
»;
3 ° article is supplemented by the following paragraphs: "the King may, for categories designated by him, acts, writings and statements that are subject to the formality of registration, determine that they can or must be presented at registration in minute, shipping or copy and dematerialised or otherwise. For the categories designated as such acts, writings and statements, it determines the terms of presentation to the formality and the execution of the formality and the measures necessary for the just collection of duties due. For this purpose, it may derogate from the provisions of articles 8, 9, 26, 39, 40, 171 and 172 of this Code. It may however, in the event of infringement of the provisions established by derogation to articles 171 and 172, set a fine of an amount greater than EUR 25.
The King may determine that the presentation to the registration of the acts or categories of acts dematerialized so, must be accompanied by structured metadata about the Act. » Art. 76 article 5 of the same Code, the following subparagraph is inserted between paragraphs 1 and 2: "the King may, by Decree deliberated in the Council of Ministers, finding authentic acts or certain categories of deeds, the payment of fees and fines referred to in paragraph 1 may take place after the registration of the document. Where appropriate, it sets the time limit and the method of payment. » Art. 77. article 211 of the same Code, as amended by order of the Secretary general on October 7, 1942, by the royal decree of 12 December 1996 and by the law of December 22, 1998, is replaced by the following: «art.» 211. in the presentation to the registration of a deed private or spent in a foreign country, referred to in article 19 (2), the receiver takes a copy of the Act, unless it is an action filed in the rank of the minutes of a notary in Belgium or annexed to his minutes.
It is similarly during the presentation to the registration of a deed private or foreign countries referred to in article 19, 3 °, and introduced to the recording on paper.
This copy is filed at the registry office, unless the administration ensures the preservation of the content of the Act in another way. » Art.
78. in article 41 of the same Code, amended by the acts of the August 14, 1947, 19 June 1986 and 22 December

1989, and by the royal decree of 20 July 2000, 1 is replaced by the following: "1 ° individuals who did not register in the timely acts or declarations that they are required to submit to the formality or who have not made the payment referred to in article 5, paragraph 2;
S. 79. in article 55, paragraph 1, of the same Code, replaced by the law of 23 December 1958, 1 is repealed.
S. 80. in article 83 of the Penal Code, amended by the acts of the August 13, 1947, 23 December 1958 and 22 December 1998, paragraph 2 is replaced by the following: 'contracts constituting emphyteusis or surface rights and transfers are similar leases and assignments of leases for the purposes of this Code, except for the application of article 161. 12 °. » Art. 81 s. 161, 12 ° of the Code inserted by the programme law (I) of December 27, 2006, is replaced by the following: «12 ° (a)) the acts referred to in article 19, 1 °, lease, sublease or assignment of a lease of real property or the dimmeubles parties located in Belgium, assigned exclusively to housing of a family or a single person;
(b) acts lease, sublease or assignment of a lease referred to in article 19, 3 ° a;
(c) the statements of places prepared on the occasion of an act referred to in a or b;
d) documents which, pursuant to articles 2 and 11A of Book III, title VIII, chapter II, section 2, of the civil Code, are attached to an act referred to in a or b at the time of its presentation to the registration. » Art. 82. article 179 of the same Code, amended by the law of July 12, 1960 and July 5, 1963, is replaced by the following: «art.» 179. the directories referred to in article 176 that notaries must take, liable, in accordance with article 29 of the Act of 16 March 1803 on organisation of the notarial profession, either on paper or in a software manner that is determined by the National Chamber of notaries in a regulation approved by the King.
The King may determine that the directories that the bailiffs must hold, can be in a way dematerialized, determined by the National Chamber of bailiffs in a regulation approved by the King. » Art. 83. article 180 of the Penal Code, amended by laws of the August 14, 1947, 12 July 1960 and 22 December 1989 and by the royal decree of July 20, 2000, is replaced by the following: «art.» 180. persons designated in article 176 are required to submit, every three months, their repertoire to the receiver of the office designated in article 39, which endorse it and stating the number of registered acts in his visa.
This presentation takes place in the first ten days of January, April, July and October of each year.
For the directories held dematerialized manner, the King may establish specific rules as regards the rules on the presentation and the visa of the directory.
A fine of 25 euros per week of delay is incurred in the event of late submission of the directory. » Art. 84. article 75, 1 °, comes into force on the date of the entry into force of the royal decree regulating in implementation of article 2, paragraph 2, the Code of rights for registration of mortgage and registry, the electronic presentation of lease contracts.
Articles 75, 2 °, and 77 and article 161, 12 °, registration fees for mortgage and registry code, as amended by section 81 of this Act, shall take effect on 1 January 2007.
Article 161, 12 °, c and d, of rights registration, mortgage and registry Code, as amended by section 81 of this Act, produces its effects may 18, 2007.
CHAPTER 2. -Modification of the mortgage law of December 16, 1851, s. 85. in the mortgage law of December 16, 1851, it is inserted an article 2 bis, as follows: «art.» 2A. for deeds or categories of deeds as he may designate, the King may set at fifteen days the deadline established by article 2, provided that such acts are presented in computing a. It goes the same for acts passed before officials of the committees of acquisition of the federal authority. » TITLE 5. -Miscellaneous provisions Chapter 1. -Consolidation of the financial instruments issued in Belgium art. 86. in Act of 2 August 2002 on the supervision of the financial sector and financial services, it is inserted in chapter II, section 5A 'Codification of the financial instruments issued in Belgium' which contains an article 21bis as follows: «art.» 21A. the Minister of finance refers to the body responsible for ensuring the work of codification of the financial instruments issued in Belgium.
Any legal or regulatory provisions that directly or indirectly refer to the body responsible for ensuring the work of codification of the financial instruments issued in Belgium must be understood as referring to the body referred to in the preceding paragraph. It succeeded any other body to which reference is possibly made of right. "CHAPTER 2. -Provisions financial Section 1st. -Amendment of the law of 22 July 1991 on commercial paper and certificates of deposit s. 87. article 7, § 1, of the law of 22 July 1991 on commercial paper and certificates of deposit, amended by the law of 14 December 2005, is replaced by the following: "§ 1.» Articles 3 to 13bis of the Act of 2 January 1991 public debt securities market and the monetary policy instruments are applicable to commercial paper and certificates of deposit issued in dematerialised form, with the exception of article 6, paragraph 2, and article 12, paragraph 2.
Article 11, paragraph 2, of the law of 2 January 1991, "legal tender for the State" shall be replaced by "legal tender for the transmitter. ' Section 2. -Amendments to the law of 22 February 1998 establishing the Organic Statute of the National Bank of Belgium art. 88. article 7, paragraph 2, of the law of 22 February 1998 establishing the Organic Statute of the National Bank of Belgium, amended by the acts of July 20, 2006 and October 15, 2008, is supplemented by the following sentence: "it premium rights referred to in articles 8, paragraph 3, of the Act of 2 January 1991 public debt securities market and the monetary policy instruments. , 12, paragraph 4, and 13, paragraph 4, of the Decree royal No 62 relating to the deposit of fungible financial instruments and the settlement of operations on these instruments, coordinated by the royal decree of 27 January 2004, 471, paragraph 4, of the Code of corporations. "Section 3. -Amendments of Act of 2 August 2002 on the supervision of the financial sector and financial services s.
89. in article 25, § 2, paragraph 3, of the Act of 2 August 2002 on the supervision of the financial sector and financial services, as amended by the royal decree of 24 August 2005 the words "by the public debt sinking fund," are repealed.
S. 90. in article 144 of the Act, paragraph 1 is replaced by the following: "§ 1.» The company Euronext Brussels is rightfully approved company's market where the State of origin is the Belgium. It is required, within six months of the entry into force of article 140, § 3, 1 °, to adapt its statutes and the rules of the markets organized to ensure in accordance with the provisions of chapter II of the Act and its implementation orders. "Section 4. -Amendment of the law of 22 December 2008 on the miscellaneous provisions (I) art. 91. in title 15 of the Act of 22 December 2008 on the provisions various (I), Chapter 4, containing the articles 176-182, is removed.
Section 5. -Entry into force art. 92. articles 87 to 89 come into force the day of their publication in the Moniteur belge.
Article 90 is effective December 30, 2005.
Article 91 produces its effects on November 28, 2003.
CHAPTER 3. -Annual Fund art. 93. article 74, § 1, paragraph 1, of the Act of 28 July 1992 establishing of tax and financial arrangements, is complemented by a 10 °, as follows: "10 ° to ensure the operational management on behalf of the State of the warranty on the additional coverage, referred to as «Belgacap», distributed by credit insurers-credit insurance. The financial involvement of the Fund is limited if any pre-financing of incurred claims-related disbursements.
» Art. 94. a warranty is granted by the State to supplementary insurance Belgacap and focuses on blankets Belgacap to a maximum of EUR 300 million in total outstanding.
Belgacap coverage may be granted by the credit insurers for a period of six months maxmum from the date of the entry into force of this section.
The King may, by deliberate order in Council of Ministers, increase the abovementioned limit as well as the period of coverage Belgacap.
CHAPTER 4. -Amendment of the law of 6 May 2009 laying of the miscellaneous provisions (I) art.
95. in article 44, paragraph 1, of the Act of 6 May 2009 laying of the provisions various (I), the words "database" are inserted between the words "21% of the purchase price, excluding VAT, package" and the words "certified as defined by the King.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given to Brussels, 22 December 2009.
ALBERT by the King: the Deputy Prime Minister and Minister of finance, D. REYNDERS sealed with the seal of the State: the Minister of Justice, S. DE CLERCK Note (1) Note records of the House of representatives: Doc 52-2170 /(2008/2009):

001: Bill. -002: Amendment. -003: Report. -004: Text adopted by the commission. -005: Amendment plenum. -006: Supplementary report. -007: Text adopted by the commission. -008: Text adopted in plenary meeting and transmitted to the Senate. -009: Draft amended by the Senate. -Full report October 22, 2009 the Senate Documents: 4-1469-2009/2010: No. 1: project referred by the Senate. -No. 2: amendments. -No. 3: report. -No 4: Text adopted by the commission. -No. 5: The text amended by the Senate and returned to the House of representatives.
Annals of the Senate December 3, 2009.

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