27 AVRIL 2007. - Act to introduce a tax reduction for passive homes (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. The title II, chapter III, section 1, subsection IIquinquies, of the Income Tax Code 1992, inserted by the Act of 10 August 2001, is supplemented by the words "and for passive houses".
Art. 3. Article 145²⁴ the same Code, inserted by the Act of 10 August 2001 and amended by the Programme Law of 5 August 2003, by the Act of 31 July 2004 and by the Programme Laws of 27 December 2005 and 27 December 2006, the current text of which will form § 1^er, is supplemented by the following paragraph:
Ҥ2. A tax reduction is granted to the taxpayer who, as the owner, owner, owner, emphyteot or superficial, invests in:
1° the construction of a passive house;
2° the acquisition in the new state of a passive house:
3° the total or partial renovation of a real estate to transform it into a passive house.
A passive house means a dwelling located in a member state of the European Economic Area and which meets the following conditions:
1° total energy demand for heating and cooling of parts shall remain limited to 15 kWh/m² air-conditioned;
2° during an air-tight test (according to the NBN EN 13829) with a pressure difference of 50 pascals between the inside and the outside, the air loss does not exceed 60% of the volume of the dwelling per hour (n50 does not exceed 0.6/hour).
The tax reduction is 600 euros per taxable period and per dwelling.
The tax reduction is granted for 10 successive tax periods from the taxable period in which it is found that the dwelling is a passive house. This is reflected in a certificate issued by an institution accredited by the King or a similar institution established in the European Economic Area.
The tax reduction is no longer granted from the taxable period in which the taxpayer is no longer the owner, owner, emphyteot or superficial of the dwelling referred to in paragraph 1^er. The situation is appreciated on the last day of the taxable period.
When a common taxation is established, the housing tax reduction referred to in paragraph 1^er is distributed proportionally according to the quotity of each spouse in the cadastral income of that dwelling.
Where separate taxation is established in the head of several taxpayers referred to in paragraph 1^er, the tax reduction is granted to each taxpayer proportionally to the quotity of each taxpayer in the cadastral income of that dwelling.
The King sets out the form and content of the certificate referred to in paragraph 4. The registered institution shall inform the Minister of Finance or his delegate of the issuance of a certificate. This information is done in the forms and deadlines determined by the King. Where applicable, the taxpayer must make the certificate issued by an institution established in the European Economic Area available to the administration.
The certificates of "kwaliteitsverklaring passiefhuis" issued by the "VZW Passiefhuis-Platform" or "passive home quality declaration" issued by the "SBL Passive House" before the coming into force of the Act of April 27, 2007 replace, for the purposes of the tax reduction, the certificate referred to in paragraph 4 for as much as the housing standard. These certificates are supposed to be issued on 1^er January 2007. »
Art. 4. This Act is applicable from the 2008 taxation year.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, 27 April 2007.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
Minister of the Environment and Minister of Pensions,
B. TOBBACK
Seal of the state seal:
Deputy Prime Minister and Minister of Justice,
Ms. L. ONKELINX
____
Note
(1) Parliamentary references:
Documents of the House of Representatives:
51-3042/ (2006/2007):
001: Project transmitted by the Senate (without committee report).
002: Text adopted in plenary and submitted to the Royal Sanction.
See also:
Full report: 19 April 2007.
Documents of the Senate:
3-2081 - 2006/2007:
No. 1: Proposal for a bill by Mr. Martens and others. - No. 2: Amendments. - Number three: Report. - No. 4: Text adopted by the commission. - No. 5: Text adopted in plenary and transmitted to the House of Representatives.
See also:
Annales of the Senate: March 22, 2007.