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Law On Tax And Various Provisions (1)

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

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belgiquelex.be - Carrefour Bank of Legislation

22 DECEMBER 2009. - Tax and Other Act (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1er. - General provision
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART 2. - Income tax
CHAPTER 1er. - Amendments to physical persons
Art. 2. Article 7, § 1er, the Income Tax Code 1992, as amended by the Acts of 30 March 1994 and 6 April 1995, as amended by the Royal Decree of 20 December 1996, and by the Acts of 6 July 1997 and 27 December 2004, the following amendments are made:
(a) at 1°, a, first dash, the words ", equipment and equipment with the character of a building by nature or by destination" are inserted between the words "non-built real property" and the words " or the dwelling referred to in Article 12, § 3; »;
(b) 2°, a, first dash, is supplemented by the words "or equipment and equipment with the character of a building by nature or by destination",
c) at 2°, c, the words "or equipment and equipment with the character of a building by nature or by destination" are inserted between the words "other immovable properties not built in Belgium" and the words ", or cadastral income increased by 40%".
Art. 3. In section 18, paragraph 1er, 2°, in the same Code, the words "in accordance with the provisions of the co-ordinated laws on business corporations" are replaced by the words "in accordance with the provisions of the Corporate Code".
Art. 4. In Article 22, § 1er, paragraph 2, of the same Code, as amended by the laws of 24 December 1993, 30 March 1994 and 24 December 2002, the words "in article 171, 2°, f and 2°bis at 3°bis" are replaced by the words "in article 171, 2°, f, 2°bis at 3°bis, and 3°quater".
Art. 5. In section 38 of the same Code, last amended by the Act of 6 May 2009, the following amendments are made:
1° in the introductory sentence of paragraph 1erParagraph 1er11°, the words "subject to Article 30" are replaced by the words "as referred to in Article 30, 1° and 2°",
2° paragraph 1erParagraph 1er, is completed by a 25°, written as follows:
"25° the benefits that consist of the intervention of the employer or the company in the pass, sports/cultural cheques or eco-cheques that meet the conditions set out in section 38/1. »;
3° in paragraph 3, the words "and taxes assimilated to the stamp" are replaced by the words "and different duties and taxes".
Art. 6. A. In Title II, Chapter II, section IV, subsection II, part A - Exemptions of a social or cultural nature, of the same Code, an article 38/1 is inserted as follows:
"Art. 38/1. § 1er. The following benefits are a benefit referred to in Article 38, § 1erParagraph 1er, 25°, provided that they are not granted in lieu of remuneration, bonuses, benefits of any kind or any other allowance:
1° the intervention of the employer or company in the pass titles that meet the conditions set out in subsection 2;
2° the intervention of the employer or company in sports/cultural cheques that meet the conditions set out in paragraph 3;
3° the intervention of the employer or the company in the eco-cheques that meet the conditions set out in paragraph 4.
§ 2. In order for the intervention of the employer or the company in the feed titles to be considered an advantage referred to in section 38, § 1erParagraph 1er, 25°, pass titles must simultaneously meet all the following conditions:
1° the award of the pass title shall be provided by a collective labour agreement concluded at the sector or enterprise level, or, if the conclusion of a collective agreement is not possible, by a written individual agreement on the understanding that, in a company occupying workers, the same regulation shall apply to both business leaders and workers;
2° the number of pass titles awarded shall be equal to the number of workdays actually provided by the worker or company leader;
3° the pass is issued on behalf of the worker or company leader;
4° the pass clearly mentions that its validity is limited to three months and that it can only be accepted in payment of a meal or for the purchase of ready-to-use foods;
5° the intervention of the employer or company in the amount of the pass title may not exceed 5,91 euros per meal title;
6° the intervention of the worker or company leader is at least €1.09.
§ 3. In order for the intervention of the employer or company in sports/cultural cheques to be considered an advantage referred to in section 38, § 1erParagraph 1er, 25°, sports/culture checks must simultaneously meet all the following conditions:
1° the award of the sport/culture cheque must be provided for by a collective labour agreement concluded at the sector/company level or, if the conclusion of a collective agreement is not possible, by a written individual agreement on the understanding that, in a company occupying workers, the same regulation must apply to both business leaders and workers;
2° the sport/culture check is issued on behalf of the worker or company leader;
3° the sport/culture check clearly states that its validity is limited to 15 months, of 1er July of the year to September 30 of the following year;
4° the total amount of sports/culture cheques awarded by the employer or company may not exceed by worker or company leader 100 euros per year;
5° Sports/culture checks cannot be exchanged for cash or in whole or in part.
§ 4. In order for the intervention of the employer or the enterprise in the eco-chèques to be considered an advantage referred to in section 38, § 1erParagraph 1er25°, the eco-chèques must simultaneously meet all the following conditions:
1° the grant of the eco-chèque shall be provided for by a collective labour agreement concluded at the sector or enterprise level or, if the conclusion of a collective agreement is not possible, by a written individual agreement on the understanding that, in a company occupying workers, the same regulation shall apply to both business leaders and workers;
2° the collective labour agreement or the individual agreement mentions the maximum nominal value of the eco-cheque with a maximum amount of 10 euros per eco-cheque, as well as the frequency of the granting of eco-cheques for a calendar year;
3° the eco-chèque is issued on behalf of the worker or company leader;
4° the eco-chèque makes it clear that its validity is limited to 24 months from the date on which it is made available to the worker or business manager and that it can only be used for the purchase of environmentally friendly products and services referred to in a collective agreement concluded within the National Labour Council;
5° Eco-chèques cannot be exchanged for cash or wholly or partially;
6° the total amount of the eco-cheques awarded by the employer or company may not exceed by worker or company leader 125 euros per year.
§ 5. The King sets out the terms and conditions for the application of this article. »
B. In Article 38/1, § 4, 6°, of the same Code, inserted by this Law, the words "125 euros" are replaced by the words "250 euros".
Art. 7. In article 39, § 2, 4°, of the same Code, inserted by the law of 28 December 1992 and amended by the law of 19 July 2000, the words "in title XIII of the Code of Taxes assimilated to the stamp" are replaced by the words "in Book II, title VIII of the Code of Miscellaneous Duties and Taxes".
Art. 8. In section 40, paragraph 2, of the same Code, replaced by the Act of 28 April 2003, the words "in section 183bis of the Code of Taxes assimilated to the stamp" are replaced by the words "in section 183bis of the Code of Various Duties and Taxes,".
Art. 9. Section 53, 14°, of the same Code, replaced by the Act of 27 March 2009, is replaced by the following:
" 14° the benefits referred to in Article 38, § 1erParagraph 1er, 11° and 25°, excluding the intervention of the employer or the company in the amount of the limited meal titles, if any, to 1 euro per meal title when this intervention meets the conditions referred to in section 38/1; "
Art. 10. Article 59, § 1erthe same Code, replaced by the Act of 28 April 2003 and amended by the Act of 27 December 2006, is supplemented by the following:
"To verify whether the limits referred to in paragraph 1er, 2° and 3°, are respected, the benefits referred to there that are liquidated in capital, are to be converted into annuities using the data set out in the table set by the King, which, without taking into account a reversibility or indexation of the deferred annuities within the limit of 2% per year from their taking of courses, indicates for different ages at the taking of the annuity, the capital expected to pay Table data may be adapted if necessary to take into account the reversibility or indexation of deferred annuities within the 2% per year from their course taking.
Benefits that correspond to the years of service already provided may be funded in the form of one or more contributions or premiums. Years of service outside the company are only taken into account up to a maximum of 10 years. Benefits that relate to a maximum of 5 years of professional activity still to be prestered until the normal retirement age may also be funded in the form of one or more contributions or premiums. »
Art. 11. Article 69, § 1erParagraph 1er, 3°, of the same Code, inserted by the law of 27 December 2004 and amended by the laws of 25 April 2007 and 6 May 2009, is supplemented by the words "and enterprise vehicles referred to in Article 44bis, § 1erParagraph 3."
Art. 12. In section 102 of the same Code, amended by the Act of 10 August 2001, the words "reassessed in accordance with section 2, 7°. are replaced by the words "reassessed in accordance with Article 2, § 1er7°. »
Art. 13. In section 104 of the same Code, last amended by the Act of 22 December 2008, the following amendments are made:
(a) at 3°, a, the words "or registered university hospitals" are replaced by the words ", approved university hospitals or similar institutions of another Member State of the European Economic Area";
(b) at 3°, b, the words "or similar institutions of another Member State of the European Economic Area that are similarly approved" are inserted between the words "in its powers" and "with the exception of institutions that are directly related to parties or political lists; »;
(c) 3°, d, is replaced by the following:
(d) the cultural institutions approved by the King which are established in Belgium and whose area of influence extends to one of the communities or to the whole country, or to the cultural institutions established in another Member State of the European Economic Area, whose area of influence extends to a federated or regional entity of the State concerned or to the whole country and which are approved in a similar manner; »;
(d) the 3rd, e, is supplemented by the words "or similar institutions of another Member State of the European Economic Area which are similarly approved";
(e) 3°, f, is replaced by the following:
(f) the Red Cross of Belgium or a national section of the Red Cross in another Member State of the European Economic Area, and the King Baudouin Foundation, the European Centre for Missing and Sexually Exploited Children - Belgium - Fondation de droit belge, au Palais des Beaux-Arts et au Théâtre Royal de la Monnaie; »;
(f) the 3°, g to j, l and 4° are each time supplemented by the words "or similar institutions of another Member State of the European Economic Area that are similarly approved";
(g) the 3°, k, is supplemented by the words "or similar associations of another Member State of the European Economic Area which are similarly approved";
(h) the 4°bis is supplemented by the words "or similar associations and institutions of another Member State of the European Economic Area which are similarly approved";
i) in the 8th, the words "or according to similar legislation of another Member State of the European Economic Area" are inserted between the words "the legislation on the conservation of Monuments and Sites" and the words "and not given for rent".
Art. 14. Section 108 of the same Code, which was restored by the Act of 22 December 1998, is supplemented by a paragraph that reads as follows:
"In respect of the liberalities referred to in Article 104, 3° to 4°bis, made to associations or institutions of another Member State of the European Economic Area, the taxpayer shall maintain at the disposal of the administration the evidence that the association or institution of another Member State is similar to a Belgian association or institution referred to in the same article and, where applicable, that the association or institution of anotherer and 2. »
Art. 15. Section 110 of the Code, replaced by the Act of 22 February 1995 and amended by the Acts of 14 July 1997, 22 December 1998, 22 December 2003 and 16 November 2004, is replaced by the following:
"Art. 110. The King determines the conditions and modalities of accreditation of the 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.
Where an association or institution operates more than one activity referred to in the above-mentioned provisions, it shall, for each of these activities, meet the conditions to be authorized.
When, among its activities, the association or institution carries out an activity 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 Act of 10 August 2001, the words "in Article 90, 1° to 4°" are replaced by the words "in Article 90, 1° to 4°, and 12°; "
Art. 17. The title II, Chapter III, section 1, subsection IIquater, of the same Code, replaced by the Act of 21 December 1994 and amended by the Act of 20 July 2001, is supplemented by the words "other than social goods".
Art. 18. Article 14521the same Code, replaced by the Act 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 Act of 20 July 2001 and by the Programme Law of 22 December 2003, the following amendments are made:
1st paragraph 1er is supplemented by the words "as defined in the Act of 20 July 2001 to promote the development of community services and employment, other than social service titles. »;
2° in paragraph 3, the words "subject to paragraph 1er are inserted between the word "service titles" and the words "is equal to";
3° in paragraph 4, the words "in the Act of 20 July 2001 to promote the development of community services and employment" are replaced by the words "in accordance with paragraph 1er "
Art. 19. The title II, Chapter III, section 1, subsection IInonies, of the same Code, inserted by the Act of 9 July 2004 and amended by the Act of 27 December 2006, is replaced by the following:
"Subsection IInonies. Reduction for expenses made to acquire an electric vehicle »
Art. 20. Article 14528 the same Code, repealed by the Act of 27 April 2007, is reinstated in the following wording:
“Art. 14528. § 1er. A tax reduction is granted for expenses actually paid during the taxable period for the purpose of acquiring a motorcycle, a tricycle or a quadricycle in the new state, as defined by the regulations on the registration of motor vehicles, provided that:
(a) be propelled exclusively by an electric motor;
(b) that they are capable of carrying at least two persons;
(c) that their conduct requires the possession of a Belgian driver's licence valid for vehicles of categories A or B or a European or foreign equivalent driver's licence.
The tax reduction is not applicable to expenditures that are considered for the application of the invoice reduction referred to in section 147 of the Program Act of April 27, 2007.
The tax reduction is 15% of the acquisition value, with a maximum of:
- 3.280 euros in case of acquisition of a quadricycle;
- 2,000 euros in the event of the acquisition of a motorcycle or a tricycle.
§ 2. The King determines the terms and conditions for applying the tax reduction as well as the manner in which the vehicle meets the prescribed conditions.
Art. 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, the words "genomen zijn" are replaced by the words "in aanmerking genomen zijn".
Art. 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, the words "genomen zijn" are replaced by the words "in aanmerking genomen zijn".
Art. 23. In section 147 of the Code, replaced by the Act of 10 August 2001 and amended by the Acts of 23 December 2005, 20 July 2006, 27 December 2006, 17 May 2007 and 27 March 2009, the following amendments are made:
(a) in paragraph 1er5° and 6° are repealed;
(b) in paragraph 1er, the 7° is replaced by the following:
7° when net income consists exclusively of unemployment allowances: 1.344.57 euros;
(c) in paragraph 1er, 8°, the words "unemployment allowances, excluding the unemployment benefits referred to in the 5°" are replaced by the words "unemployment allowances", the words "of the amounts referred to in the 7°" are replaced by the words "of the amount referred to in the 7°," and the words "unemployment benefits, excluding the unemployment benefits referred to in the 5°", are replaced by the words "unemployment benefits"
(d) paragraph 3 is repealed.
Art. 24. In section 150 of the same Code, replaced by the Act of 10 August 2001 and amended by the Acts of 23 December 2005 and 27 March 2009, the following amendments are made:
1° in paragraph 1er, the words, "excluding the reduction for unemployment benefits referred to in section 147, paragraph 1er7° and 8° are repealed;
2° paragraphs 2 and 3 are repealed.
Art. 25. In section 151 of the same Code, replaced by the Act of 10 August 2001 and amended by the Act of 27 March 2009, the words "under section 147, paragraph 1er, 5° to 8°", are repealed.
Art. 26. Section 155, paragraph 2, of the same Code, as amended by the Acts of 10 August 2001 and 27 December 2005, is replaced by the following:
"The same applies to:
- income exempted under other international treaties or agreements, provided that they provide for a reserve clause for progressivity;
- professional income paid or allocated to members and former members of the European Parliament or to their beneficiaries and subject to tax to the European Community project. »
Art. 27. In section 158 of the same Code, as amended by the Act of 20 December 1995, the Royal Decree of 20 December 1996 and the Program Act of 24 December 2002, the words "tax credit" are replaced by the words "tax credits".
Art. 28. In section 171 of the same Code, last amended by the Act of 22 December 2008, the following amendments are made:
1° the opening sentence of 1°, i, is replaced by the following:
"(i) professional income, with the exception of corporate executive salaries, paid or awarded for a maximum gross amount of 12,300 euros per taxable period to:";
2° in the Dutch text of 1°, i, the words "uit hoofde van" are each time replaced by the word " voor";
3° to 1°, i, in fine, the words "of their aforementioned activity of sports, referee, trainer, coach or coach. are replaced by the words "of all their activities mentioned in the sport sector. »;
4° to 4°, j, the words "remunerations" are replaced by the words "remunerations referred to in Article 30, 1°", and the words "a maximum amount of 12.300 euros" are replaced by the words "a maximum gross amount of 12.300 euros".
Art. 29. Section 172 of the same Code, as amended by the Act of 28 December 1992, is supplemented by a paragraph written as follows:
"When the revenues referred to in Article 171, 1°, i, and 4°, j, are composed of several elements, each of them is charged according to the proportional rule on the gross amount of 12,300 euros and then the unlicensed balance is imposed according to the tax regime of each of these elements. "
Art. 30. In section 178 of the same Code, inserted by the Act of 8 June 2008, paragraph 5 is replaced by the following:
Ҥ 5. Derogation from paragraph 1er, the following amounts are not indexed:
(1) the amounts referred to in section 38/1;
2° the amount referred to in section 53, 14°;
3° the amounts of the daily or gross hourly wage referred to in Article 67ter, § 1er. »
Art. 31. In article 228, § 2, of the same Code, amended by the laws of 28 July 1992, 6 July 1994 and 30 January 1996, by the Royal Decree of 20 December 1996 and by the laws of 22 December 1998, 15 December 2004, 25 April 2006, 25 April 2007, 11 December 2008 and 22 December 2008, the following amendments are made:
1° in the opening sentence of 6°, the words "the remuneration, pensions, rents and allowances referred to in Article 23, § 1er4° and 5° are replaced by the words "the remuneration referred to in Article 23, § 1er4°, »;
2° it is inserted a 7°bis, written as follows:
"7°bis pensions, rents and allowances referred to in Article 23, § 1er, 5°, paid or attributed by:
(a) a resident of the Kingdom;
(b) a resident corporation, association, establishment or organization having in Belgium its head office, principal place or office of administration or direction;
(c) the State, communities, regions, provinces, cities, federations of Belgian communes and communes;
(d) an establishment in Belgium with a non-resident referred to in Article 227;
(e) a debtor other than those mentioned, where:
- the contributions or premiums paid to form the pension, annuity or allowance have given rise to any tax advantage to the income tax in the head of the debtor of such contributions or premiums or;
- the professional activity under which the pension, annuity or allowance is paid or awarded has been wholly or partly exercised in Belgium; "
Art. 32. In section 232, paragraph 1er, 2°, b, of the same Code, amended by the laws of 28 July 1992, 25 April 2007 and 22 December 2008, the words "7° and 9°, h ;" are replaced by the words "7°, 7° and 9°, h ;".
Art. 33. In section 243 of the Code, last amended by the Act of 27 March 2009, the following amendments are made:
1° in paragraph 2, 1°, the words "as referred to in Article 147, 1°, 5°, and 7°" are replaced by the words "as referred to in Article 147, paragraph 1er1° and 7°";
2° Paragraph 3 is repealed.
Art. 34. A. Article 248, § 1er, paragraph 2, 1°, of the same Code, replaced by the Act of 22 December 2008, is replaced by the following:
"1° by derogation from Article 232:
(a) profits or profits produced or collected by partners or members in a civil society or association without legal personality referred to in Article 229, § 3;
(b) compensation collected as a result of the activity carried on board a Belgian merchant ship by a sailor who is not enrolled in the Mariner Pool of the Merchant Navy; "
B. In Article 248, § 1er, paragraph 2, 1°, b, of the same Code, replaced by this Act, the words "in the Mariners' Pool of the Merchant Navy" are replaced by the words "on the list referred to in section 1er bis, paragraph 1er, 1°, of the Decree-Law of 7 February 1945 concerning the social security of the sailors of the merchant marine. »
Art. 35. Section 16 produces its effects from the 2009 taxation year.
Section 28, 2° is applicable to income paid or awarded from 1er January 2008.
Article 5, 1 and 2°, applies to benefits obtained from 1er January 2009.
Sections 13 and 14 apply to liberalities actually paid from 1er January 2009.
Section 15 produces its effects on 1er January 2009.
Sections 17 and 18 apply to expenditures actually paid from 1er January 2009.
Sections 28, 1°, 3° and 4°, 29, 31, 32 and 34, A, are applicable to income paid or awarded from 1er January 2009.
Section 34, B produces its effects on 1er July 2009.
Sections 2, 4, 6, A, 9, 10, 23 to 26, 30 and 33 are applicable from the 2010 taxation year on the understanding that the amendment made by section 9 of this Act to section 53, 14°, of the Income Tax Code 1992 by which 1 euro per pass is deductible as professional fees, produces its effects only 1er February 2009.
Section 11 is applicable to capital property acquired or incorporated for a taxable period that is related to the 2010 taxation year or a subsequent taxation year.
Sections 19 and 20 are applicable from 1er January 2010, in the event of the acquisition of an electric vehicle referred to in section 14528 the Income Tax Code 1992, as re-established by section 20 of this Act.
Section 6, B, is applicable from the 2011 taxation year.
CHAPTER 2. - Amendments to legal persons
Section 1. - Intercommunal, cooperative structures
and project associations
Art. 36. In article 180 of the Income Tax Code 1992, last amended by the Royal Decree of 28 September 2008, the 1st is supplemented by the words "related to the intercommunal, as well as the intercommunal ones governed by the decree of the Walloon Region of 5 December 1996 concerning the intercommunal cooperation of Walloons, the structures of cooperation, with the exception of the interlocal associations governed, governed by the decree of the Flemish Community of 6 July
Art. 37. In Article 202, § 2, paragraph 4, 2°, of the same Code, replaced by the Act of 24 December 2002, the words "intercommunals governed by the law of 22 December 1986" are replaced by the words "intercommunals, cooperative structures and project associations referred to in Article 180, 1°".
Art. 38. In Article 203, § 2, paragraph 1er, of the same Code, replaced by the Royal Decree of 20 December 1996, the words "intercommunals governed by the law of 22 December 1986" are replaced by the words "intercommunals, cooperative structures and project associations referred to in section 180, 1°".
Art. 39. In article 220, 1°, of the same Code, as amended by the Act of 6 July 1994, the words "public social assistance centres" are replaced by the words "public social action centres".
Art. 40. In section 224 of the same Code, as amended by the Act of 6 July 1994, the following amendments are made:
1st paragraph 1er is replaced by the following:
"Inter-communals, cooperative structures and project associations referred to in Article 180, 1°, are also taxable on the total amount of money allocated to any corporation or other legal entity as dividends, excluding those allocated to the State, communities, regions, provinces, cities, federations of communes, municipalities and public centres of social action, as well as to other structures, »;
2° in paragraph 2, the words ", cooperation structures or project associations" are inserted between the words "the said intercommunal" and the words "with respect to";
3° to paragraph 2, the words "submitted to the special assessment referred to in section 35 of the Act of 28 December 1990 or" are repealed.
Art. 41. In section 255, paragraph 2, of the same Code, as amended by the Act of 6 July 1994, the words "to public welfare centres" are replaced by the words "to public social action centres".
Art. 42. Article 264, paragraph 1er1° of the same Code, as amended by the Act of 6 July 1994, the following amendments are made:
1° in point a, the words "intercommunal associations governed by the law of 22 December 1986" are replaced by the words "intercommunal, cooperative structures and project associations referred to in section 180, 1°",
2° in point a, the words "public social assistance centres" are replaced each time by the words "public social action centres";
3° point b is replaced by the following:
"(b) by an intercommunal, cooperative structure or project association referred to in Article 180, 1°, to another intercommunal, cooperative structure or project association, defined above; "
Art. 43. Articles 36 to 38, 40, 1° and 2°, and 42, 1° and 3° produce their effects on 17 February 1997 with regard to adaptations in relation to the intercommunal aspects referred to in the decree of the Walloon Region of 5 December 1996 concerning the intercommunal cooperation of Walloons, on 10 November 2001 with regard to adaptations in respect of structures of cooperation referred to in the decree of the Flemish Community of 6 July 2001 concerning the regulation of the
Article 40, 3°, produces its effects on 1er January 2001.
Section 2. - Measures for small societies
Art. 44. In Article 185quater of the Income Tax Code 1992, inserted by the Act of 8 June 2008, the words "on the basis of Article 15, § 1er, of the Code of Societies meet the criteria of small corporations" are replaced by the words ", on the basis of Article 15, of the Code of Societies, are considered small companies".
Art. 45. Article 194quater, § 1erthe same Code, inserted by the Act of 24 December 2002, is replaced by the following:
« § 1er. The investment reserve constituted on the expiry of a taxable period by corporations that, on the basis of section 15 of the Corporations Code, are considered small corporations for the taxation year of that taxable period, is not considered to be a benefit within the limits and conditions set out below. "
Art. 46. In Article 196, § 2, of the same Code, inserted by the law of 24 December 2002 and replaced by the law of 31July 2004, the words "on the basis of the criteria set out in Article 15, § 1er, of the Code of Societies, are not considered small corporations" are replaced by the words "on the basis of Article 15 of the Code of Societies, are not considered small corporations".
Art. 47. In Article 201, paragraph 4, of the same Code, inserted by the Act of 8 April 2003 and replaced by the Act of 27 December 2004, the words "on the basis of the criteria set out in Article 15, § 1er, of the Code of Societies, are considered small corporations" are replaced by the words "on the basis of Article 15 of the Code of Societies, are considered small corporations".
Art. 48. In article 205quater, § 6, of the same Code, inserted by the law of 22 June 2005, the words "in accordance with certain criteria established by article 15, § 1er, of the Corporate Code," are replaced by the words "on the basis of Article 15 of the Corporate Code".
Art. 49. Article 218, § 2, of the same Code, inserted by the Act of 24 December 2002, is replaced by the following:
“§2. In the head of a corporation that, on the basis of section 15 of the Corporate Code, is considered a small corporation, no increase is due on the tax, which relates to the first three accounting years from its constitution. »
Art. 50. Sections 44 to 49 are applicable from the 2010 taxation year.
Any modification made from 1er January 2009 at the closing date of the annual accounts remains unaffected for the purposes of sections 44 to 49.
Section 3. - Reorganization of enterprises
Art. 51. In article 229, § 4, paragraph 5, of the Income Tax Code 1992, inserted by the law of 11 December 2008, the words "research and development tax credits, deductions for capital at risk" are inserted between the words "investment deductions" and the words "capital subsidies".
Art. 52. Section 231 of the Code, amended by the Acts of 28 July 1992, 21 December 1994, 30 January 1996, 16 April 1997, 22 December 1998, 14 January 2003, 27 December 2004, 25 April 2007 and 11 December 2008, the following amendments are made:
Paragraph 2, paragraph 1er, 2°, is replaced by the following:
"2° for the surplus, the taxation does not apply to the extent that the contributions are paid by new shares or shares, or to the extent that, in the event of a merger, split or assimilated operation, the exempt reserves present in the Belgian establishment of the absorbed or split company prior to the operation are taken up by the absorbing company or resident beneficiary or in a Belgian establishment »;
2° in paragraph 2, paragraph 2, the words "a resident corporation or" are inserted between the words "who are assigned in" and the words "a Belgian institution";
Paragraph 2, paragraph 5, is replaced by the following:
"In the event referred to in paragraph 1erdepreciation, investment deductions, research and development tax credits, risk capital deduction, less-values or surplus-values to be considered in the head of the absorbent or resident beneficiary corporation or the Belgian establishment of the absorbent or intra-European beneficiary corporation are determined as if this transaction had not taken place. »;
Paragraph 3, paragraph 3, is replaced by the following:
"Amortizations, investment deductions, research and development tax credits, risk capital deductions, less-values or surplus-values to be considered in the head of the resident corporation are determined as if these assets had not changed ownership. »
Art. 53. Section 51 produces its effects on January 12, 2009.
Article 52, 1°, 2° and 3°, produces its effects with respect to the completed operations on January 12, 2009.
Section 52, 4°, is applicable with respect to research and development tax credits and deductions for at-risk capital from the 2007 taxation year.
Section 4. - Change in the participation condition
Art. 54. Article 202, § 2, paragraph 5, of the Income Tax Code 1992, inserted by the Act of 24 December 2002, is repealed.
Art. 55. Section 54 is applicable from the 2010 taxation year.
Any modification made from 1er January 2009 at the closing date of the annual accounts remains unaffected for the purposes of section 54.
Section 5. - Miscellaneous changes
Art. 56. In section 186, paragraph 2, of the Income Tax Code 1992, the following amendments are made:
1° in the introductory sentence, the words "or liquidation" are repealed and the words "by coordinated laws on business corporations" are replaced by the words "by the Code of Companies";
2° to 4°, the words "or liquidation" are repealed.
Art. 57. Article 192, § 1erParagraph 1er, of the same Code, last amended by the law of 11 December 2008, the words ", or found in the occasion of the sharing of the social assets of a dissolved society," are inserted between the word "realized" and the words "on actions".
Art. 58. Article 198, paragraph 1er, in the same Code, last amended by the Act of 25 April 2007, the following amendments are made:
1° to 4°, the words "by article 183bis of the Code of Taxes assimilated to the stamp" are replaced by the words "by article 183bis of the Code of Miscellaneous Duties and Taxes";
2° to 6°, the words "Articles 2013 to 2019 of the Code of Taxes assimilated to the stamp" are replaced by the words "Articles 2013 to 2019 of the Code of Miscellaneous Duties and Taxes";
3° to 8°, the words "Article 183duodecies of the Code of Taxes assimilated to the stamp" are replaced by the words "Article 183duodecies of the Code of Miscellaneous Duties and Taxes";
4° 9° is repealed.
Art. 59. In section 205ter, § 4, 2 and 3°, of the same Code, inserted by the law of June 22, 2005, the words "the book value" are replaced by the words "the net book value".
Art. 60. In section 205quinquies of the same Code, inserted by the law of June 22, 2005, the word "years" is replaced by the words "taxable periods".
Art. 61. In section 205novies of the same Code, inserted by the law of June 22, 2005, the words "the seven-year period referred to in section 205quinquies is extended by the number of full years" are replaced by the words "the duration of the carry-over over the following seven taxable periods referred to in section 205quinquies is extended by the number of taxable periods".
CHAPTER 3. - Notion of securities stock exchange
of pre-account furniture
Art. 62. Section 269, paragraph 3 (d), of the Income Tax Code 1992, inserted by the Act of 10 February 1998, is supplemented by two paragraphs, as follows:
"A securities exchange means that, since the coming into force of the Financial Sector and Financial Services Act of August 2, 2002, a regulated market referred to in section 2, paragraph 1er5° and 6° of the said law.
Is assimilated to a regulated securities market, a multilateral trading system within the meaning of Article 2, paragraph 1er, 4°, of the Act of 2 August 2002 on the supervision of the financial sector and services, as amended by the Royal Decree of 27 April 2007 to transpose the European Directive 2004/39/EC on the markets of financial instruments when this system is operated by a market company within the meaning of Article 2, paragraph 1er7° of the said law. »
Art. 63. With respect to the assimilation referred to in section 269, paragraph 3, d, last paragraph, of the Income Tax Code 1992, section 62, produces its effect on 1er November 2007.
CHAPTER 4. - Miscellaneous plant changes
Tax collection
Art. 64. Article 2756 the Income Tax Code 1992, which was introduced by the Act of 4 May 2007 and amended by the Act of 22 December 2008, the following amendments are made:
1° in paragraphs 1er and 2, the words "remunerations" are replaced each time by the words "remunerations referred to in Article 30, 1°",
2° Paragraph 3 is supplemented by the following sentence:
"The funds allocated can only be made up for half of the wages paid or awarded to young athletes. »;
Paragraph 4 is replaced by the following:
"Upon the expiry of the above-mentioned period, funds not earmarked in accordance with paragraphs 2 and 3 shall be paid to the Consolidated Revenue Fund, increased late interest, calculated in accordance with section 414. »
Art. 65. In section 298, § 2, of the same Code, replaced by the Act of 5 December 2001 and amended by the Programme Act of 20 July 2006, the following amendments are made:
1° in paragraph 3, the words "to the movable and" are inserted between the words "not applicable" and "to the professional account";
2° Paragraph 2 is supplemented by a paragraph which reads as follows:
"Paragraph 2 is not applicable either to the taxes referred to in section 1er the Code of Taxes assimilated to taxes on incomes without payment within the period referred to in section 413. »
Art. 66. In section 304 of the same Code, last amended by the Act of 10 August 2001, the following amendments are made:
1° in paragraph 1er, paragraph 3, the words "and 248, paragraph 1er," are replaced by the words "and 248, § 1er, »
2° in paragraph 2, paragraph 1er is replaced by the following:
“§2. In the head of the inhabitants of the Kingdom, the possible excess of the tax credits referred to in sections 134, § 3, and 156bis, of the advance payments referred to in sections 157 to 168 and 175 to 177, of the professional pre-payments referred to in sections 270 to 272, of the movable, real or fictitious pre-payments referred to in sections 279 and 284, and of the tax credit referred to in section 289 shall be charged to therein »
Art. 67. In Article 376, § 3, of the same Code, replaced by the Act of 15 March 1999 and amended by the Act of 10 August 2001, the first is replaced by the following:
"1° of the excess of tax credits, pre-payments and advance payments referred to in section 304, § 2, provided that this surplus has been recognized by the administration or reported to it by the debtor or his spouse on the property of which the tax is being recovered, within five years from 1er January of the taxation year to which the tax on which these tax credits, pre-payments and advance payments are payable; "
Art. 68. In article 442bis, § 4, of the same Code, replaced by the law of 22 December 1998, the words "coordinated laws on commercial companies. are replaced by the words "of the Corporate Code. »
Art. 69. In section 466 of the same Code, as amended by the Acts of 20 December 1995 and 10 August 2001, the first dash is replaced by the following:
"before charging the tax credits referred to in sections 134, § 3, and 156bis, advance payments referred to in sections 157 to 168 and 175 to 177, pre-payments, flat foreign tax quotity and tax credits referred to in sections 277 to 296; "
Art. 70. Section 64 comes into force on 1er July 2010.
CHAPTER 5. - Amendment
cadastral income determination
Art. 71. In Article 475, 2°, of the Income Tax Code 1992, the words "and geometers-experts in the legal exercise of their protected activities" are inserted between the words "Article 327, § 1er, » and the words "production".
CHAPTER 6. - Confirmation of various orders
Art. 72. Confirmed with effect on the date of their respective entry into force:
1° the Royal Decree of March 18, 2008 amending, in the matter of professional pre-payment, the Royal Decree/IR 92;
2° the Royal Decree of 8 April 2008 granting a further reduction in professional pre-payment for professional costs;
3° the Royal Decree of June 18, 2008 amending, in the matter of professional pre-payment, the Royal Decree/IRC 92;
4° the Royal Decree of 16 July 2008 amending the Royal Decree of 7 December 2007 amending, in the matter of professional pre-payment, the Royal Decree/IR 92 and the Flemish flat-rate reduction of the professional pre-payment;
5° the Royal Decree of 9 September 2008 amending, in the matter of professional pre-payment, the Royal Decree/IRC 92;
6° the Royal Decree of 5 December 2008 amending, in the matter of professional pre-payment, the Royal Decree/IRC 92;
7° the royal decree of 11 January 2009 granting the Flemish lump sum discount on professional pre-payment;
8° the Royal Decree of 2 February 2009 amending, in the matter of professional pre-payment, the Royal Decree/IRC 92;
9th Royal Decree of 6 April 2009 implementing the Act of 26 November 2006 amending section 51 of the Income Tax Code 1992;
10° the Royal Decree of 6 April 2009 granting a further reduction of professional pre-payment for professional costs;
11° the Royal Decree of 14 April 2009 amending, in the matter of professional pre-payment, the Royal Decree/ITR 92.
Art. 73. Article 72 comes into force on the day of the publication of this Act to the Belgian Monitor.
PART 3. - Value added tax
UNIC CHAPTER. - Confirmation of a royal decree pursuant to section 109, paragraph 3, of the Value Added Tax Code
Art. 74. The Royal Decree of 12 October 2008 amending the Value Added Tax Code is confirmed with effect to 1er January 2009, date of its entry into force.
PART 4. - Amendments to the Code of Registration, Mortgage and Registry Rights and the Mortgage Act of 16 December 1851
CHAPTER 1er. - Amendments to the Registration, Mortgage and Registry Code
Art. 75. In section 2 of the Code of Registration, Mortgage and Registry Rights, as amended by the Program Law (I) of 27 December 2006, the following amendments are made:
1° to paragraph 1er, the words ", hand-signed copies or electronic signatures" are repealed;
2° paragraph 2 is supplemented by the words "and the acts referred to in section 19, 3°, may be registered on a copy, provided that the buildings are assigned to the accommodation of a family or a single person. »;
3° the article is supplemented by the following paragraphs:
"The King may, for the categories that He designates, deeds, writings and declarations that are subject to the formality of the registration, determine that they may or must be submitted to the registration in a minute, shipment or copy and in a dematerialized manner or not. For the categories so designated as deeds, writings and declarations, It determines the modalities of the presentation to the formality and execution of formality as well as the measures necessary for the fair perception of the rights due. For this purpose, it may derogate from the provisions of articles 8, 9, 26, 39, 40, 171 and 172 of this Code. However, in the event of a breach of the provisions that He has established in derogation from sections 171 and 172, he may impose a fine in excess of 25 euros.
The King may determine that the presentation to the registration of acts or certain categories of acts in a dematerialized manner must be accompanied by structured metadata relating to the act. »
Art. 76. In section 5 of the same Code, the following paragraph shall be inserted between paragraphs 1er and 2:
"The King may, by order deliberately in the Council of Ministers, determine that for authentic acts or certain categories of authentic acts, the payment of the rights and fines referred to in paragraph 1er may take place after registration of the act. Where applicable, it sets the time and terms of payment. »
Art. 77. Section 211 of the same Code, as amended by the Secretary-General's Order of 7 October 1942, by the Royal Decree of 12 December 1996 and by the Act of 22 December 1998, is replaced by the following:
"Art. 211. At the time of the submission to the registration of an act under private seing or in a foreign country, referred to in Article 19, 2°, the Receiver shall take a copy of the act, unless it is an act deposited at the rank of the minutes of a notary in Belgium or annexed to its minutes.
The same applies to the presentation of an act under private seing or in foreign countries, referred to in Article 19, 3°, and presented to the registration on paper.
This copy remains filed at the registration office, unless the administration ensures the preservation of the contents of the act in another way. »
Art. 78. In article 41 of the same Code, amended by the laws of 14 August 1947, 19 June 1986, and 22 December 1989, and by the Royal Decree of 20 July 2000, the 1st is replaced by the following:
"1st persons who have not registered the acts or declarations that they are required to submit to formality or who have not made the payment referred to in Article 5, paragraph 2; "
Art. 79. In section 55, paragraph 1er, of the same Code, replaced by the law of December 23, 1958, the 1st is repealed.
Art. 80. In section 83 of the Code, as amended by the Acts of 13 August 1947, 23 December 1958 and 22 December 1998, paragraph 2 is replaced by the following:
"The contracts constituting the rights of emphytéosis or surface and their assignments shall be assimilated to leases and leases for the purposes of this Code, except for the purposes of section 161, 12°. »
Art. 81. Art. 161, 12°, of the same Code, inserted by the Programme Law (I) of 27 December 2006, is replaced by the following:
"12° (a) the acts referred to in Article 19, 1°, bearing lease, sub-bail or lease of immovables or parts of immovables located in Belgium, assigned exclusively to the housing of a family or a single person;
(b) acts of lease, sub-bail or lease referred to in Article 19, 3°, a;
(c) the statements of the places established in connection with an act referred to in a or b;
(d) documents which, under articles 2 and 11bis 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 submission to the registration. »
Art. 82. Section 179 of the Code, as amended by the Acts of 12 July 1960 and 5 July 1963, is replaced by the following:
"Art. 179. The directories referred to in section 176, which the notaries must hold, may, in accordance with section 29 of the Act of 16 March 1803 establishing the notariat, be held either on paper or in a dematerialized manner determined by the National Chamber of notaries in a regulation approved by the King.
The King may determine that the directories that judicial officers must hold, may be in a dematerialized manner determined by the National Chamber of Judicial Officers in a regulation approved by the King. »
Art. 83. Section 180 of the same Code, as amended by the laws of 14 August 1947, 12 July 1960 and 22 December 1989 and by the Royal Decree of 20 July 2000, is replaced by the following:
"Art. 180. The persons referred to in section 176 are required to submit, every three months, their directory to the Receiver of the Office designated in section 39, which applies to it and sets out in its visa the number of registered acts.
This presentation takes place in the first ten days of January, April, July and October of each year.
For directories held in a dematerialized manner, the King may establish specific rules with regard to the procedure for the presentation and visa of the directory.
A fine of 25 euros per week of delay is incurred in the event of late presentation of the directory. »
Art. 84. Article 75, 1°, comes into force on the date of the entry into force of the Royal Decree which pursuant to Article 2, paragraph 2, of the Code of Registration, Mortgage and Registry Rights, regulates the dematerialized presentation of lease contracts.
Sections 75, 2°, and 77 as well as section 161, 12°, a, of the Code of Registration, Mortgage and Registry Rights, as amended by section 81 of this Act, shall have effect on 1er January 2007.
Section 161, 12°, c and d of the Code of Registration, Mortgage and Registry Rights, as amended by section 81 of this Act, is effective May 18, 2007.
CHAPTER 2. - Amendment of the mortgage law of 16 December 1851
Art. 85. In the Mortgage Act of 16 December 1851, an article 2bis was inserted as follows:
"Art. 2bis. For notarial acts or certain categories of notarial acts that He designates, the King may set the period established by Article 2, to fifteen days, provided that such acts are dematerialized. The same is true of the acts before the agents of the Federal Authority's Acquisition Committees. »
PART 5. - Miscellaneous provisions
CHAPTER 1er. - Codification of financial instruments issued in Belgium
Art. 86. In the Act of 2 August 2002 on financial sector oversight and financial services, it is included in Chapter II, a section 5bis entitled "Codification of credit instruments issued in Belgium" which contains an article 21bis, as follows:
"Art. 21bis. The Minister of Finance designates the body responsible for the codification of financial instruments issued in Belgium.
Any legal or regulatory provision directly or indirectly referring to the body responsible for the codification of financial instruments issued in Belgium must be heard as referring to the body referred to in the preceding paragraph. The latter shall be entitled to any other body to which it is referred. »
CHAPTER 2. - Financial arrangements
Section 1re. - Amendment of the Act of 22 July 1991
cash and deposit certificates
Art. 87. Article 7, § 1erthe Act of 22 July 1991 on cash and deposit certificates, as amended by the Act of 14 December 2005, is replaced by the following:
« § 1er. Sections 3 to 13bis of the Act of 2 January 1991 relating to the public debt market and monetary policy instruments are applicable to cash notes and deposit certificates issued in dematerialized form, with the exception of Article 6, paragraph 2, and Article 12, paragraph 2.
In Article 11, paragraph 2, of the Act of 2 January 1991, the terms "liberative for the State" are replaced by "liberatory for the issuer". »
Section 2. - Amendments to the Act of 22 February 1998
fixing the organic status of the National Bank of Belgium
Art. 88. Article 7, paragraph 2, of the Act of 22 February 1998 establishing the organic status of the National Bank of Belgium, as amended by the Acts of 20 July 2006 and 15 October 2008, is supplemented by the following sentence:
"It premiums the rights referred to in sections 8, paragraph 3, of the Act of 2 January 1991 on the market of public debt and instruments of monetary policy, 12, paragraph 4, and 13, paragraph 4, of Royal Decree No. 62 on the deposit of fungible financial instruments and the liquidation of transactions on these instruments, coordinated by the Royal Decree of 27 January 2004, and 471, paragraph 4, of the Code »
Section 3. - Amendments to the Act of 2 August 2002
Financial Sector Monitoring and Financial Services
Art. 89. In Article 25, § 2, paragraph 3, of the Act of 2 August 2002 on financial sector surveillance and financial services, as amended by the Royal Decree of 24 August 2005, the words "by the Public Debt Fund" are repealed.
Art. 90. In section 144 of the Act, paragraph 1er is replaced by the following:
« § 1er. Anonymous company Euronext Brussels is fully licensed as a market company whose state of origin is 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 it organizes in order to align them with the provisions of Chapter II of this Act and its enforcement orders. »
Section 4. - Amendment of the Act of 22 December 2008
various provisions (I)
Art. 91. In Title 15 of the Act of 22 December 2008 on various provisions (I), Chapter 4, comprising sections 176 to 182, is withdrawn.
Section 5. - Entry into force
Art. 92. Articles 87 to 89 come into force on the day of their publication in the Belgian Monitor.
Section 90 produces its effects on 30 December 2005.
Section 91 produces its effects on November 28, 2003.
CHAPTER 3. - Participation Fund
Art. 93. Article 74, § 1erParagraph 1erthe Act of 28 July 1992 on tax and financial provisions is supplemented by a 10°, which reads as follows:
"10° to ensure the operational management, on behalf of the State, of the guarantee on the supplementary coverage, called "Belgacap", to the credit insurance distributed by the credit insurers. The Fund's financial involvement is limited to the possible pre-financing of the losses incurred. »
Art. 94. A guarantee is granted by the State to the Belgacap supplementary insurance and covers a total amount of Belgacap coverage of up to 300 million euros.
Belgacap coverage may be granted by credit insurers for a period of six months maxmum from the date of entry into force of this section.
The King may, by order deliberately in the Council of Ministers, increase the above-mentioned limit and the period of granting Belgacap coverage.
CHAPTER 4. - Amendment of the Act of 6 May 2009
various provisions (I)
Art. 95. In article 44, paragraph 1er, from the law of May 6, 2009 on various provisions (I), the words "basic" are inserted between the words "21% of the purchase price, excluding T.V.A., of the package" and the words "approved as defined by the King".
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 22 December 2009.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
Seal of the state seal:
Minister of Justice,
S. DE CLERCK
Note
(1) Note
Documents 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 and transmitted to the Senate. - 009: Draft amended by the Senate. - Full report 22 October 2009
Senate documents: 4-1469-2009/2010:
Number 1: Project referred to by the Senate. - No. 2: Amendments. - Number three: Report. - No. 4: Text adopted by the commission. - No. 5: Text amended by the Senate and referred to the House of Representatives.
Annales of the Senate December 3, 2009.