Law On The Solidarity Between Generations Pact (1)

Original Language Title: Loi relative au pacte de solidarité entre les générations (1)

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Posted the: 2005-12-30 Numac: 2005021175 FEDERAL CHANCELLERY of the Prime Minister December 23 2005 PUBLIC SERVICE. -Law on the solidarity pact between the generations (1) ALBERT II, King of the Belgians, to all, present and future, hi.
The Chambers have adopted and we endorse the following: title I:. -Available general Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
TITLE II. -Chapter I: middle classes. -Pensions for independent workers art.
2 in article 3 of the royal decree of 30 January 1997 concerning the pension scheme of the self-employed pursuant to sections 15 and 27 of the law of 26 July 1996 on the modernization of social security and ensuring the viability of statutory pension and article 3, § 1, 4 °, of the law of 26 July 1996 to achieve the budgetary conditions of the participation of Belgium to the Union European economic and monetary , the following changes are made: 1 ° § 2 is supplemented by the following subparagraph: "where superannuation takes courses effectively and for the first time at the earliest on 1 January 2007, it is reduced by:-7 BW for the first year of anticipation, 6 per cent for the second year of anticipation, 5 p.c. for the third year of anticipation, 4 p.c. for the fourth year of anticipation and 3 p.c. for the fifth year of anticipation if she takes courses effectively and for. the first time the earliest the first day of the month following the 60th anniversary and no later than the first day of the month of the 61st birthday;
-6 BW for the first year of anticipation, 5 p.c. for the second year of anticipation, 4 p.c. for the third year of anticipation and 3 p.c. in the fourth year of anticipation if it takes courses effectively and for the first time not earlier than the first day of the month following the 61st anniversary and no later than the first day of the month of the 62nd anniversary;
-5 p.c. for the first year of anticipation, 4 p.c. for the second year of anticipation and 3 per cent for the third year of anticipation if it takes courses effectively and for the first time not earlier than the first day of the month following the 62nd anniversary and no later than the first day of the month of the 63rd anniversary;
-4 p.c. for the first year of anticipation and 3 p.c. in the second year of anticipation if it takes courses effectively and for the first time not earlier than the first day of the month following the 63rd anniversary and no later than the first day of the month of the 64th anniversary;
-3 p.c. for the year of anticipation if she takes courses effectively and for the first time not earlier than the first day of the month following the 64th anniversary and no later than the first day of the month of the 65th anniversary. »;
2 ° the § 3ter, inserted by the programme law (I) of 24 December 2002, is replaced by the following provision: «§ 3ter. ". The reduction provided for in paragraph 2 shall not apply where the person concerned proves a 45 year career civil pensions taking courses effectively and for the first time no earlier than January 1, 2003 and no later than December 1, 2005.
The status of career referred to in the preceding paragraph is fixed at 44 calendar years for pensions taking courses effectively and for the first time not earlier than January 1, 2006.
By calendar years in the sense of the preceding paragraphs, there's place to hear the years likely to open rights to the pension under one or more statutory Belgian pension schemes, within the meaning of § 3, or pursuant to one or more statutory foreign pension schemes.
The calendar years likely to open rights to the pension under a foreign legal regime are presumed to be completed under the scheme of employees referred to in § 3, paragraph 2, 2 °. » Art. 3 § 1. The amount of the pension, fixed in accordance with the royal decree of 30 January 1997 on the pension plan for self-employed persons pursuant to articles 15 and 27 of the law of 26 July 1996 on the modernization of social security and ensuring the viability of statutory pension and article 3, § 1, 4 °, of the law of 26 July 1996 to achieve the budgetary conditions of the participation of Belgium in the Economic Union
and European monetary or in application of article 131bis of the Act of 15 May 1984 on harmonisation measures in pension, is a bonus, provided that the independent worker who has reached the age of 62 accomplished years or which proves a career of at least 44 calendar years, continuing his professional activity.
This benefit should be equivalent, in nominal terms to the bonus granted to employees under section 7 of this Act.
The King may, by Decree deliberated in the Council of Ministers, extend the scope of application to the pensions referred to in articles 9 and 11 of the royal decree of 30 January 1997 supra.
§ 2. The King determines, by Decree deliberated in the Council of Ministers: 1 ° the amount of the bonus.
2 ° the terms and conditions to which the granting of the bonus is subjected;
3 ° periods of inactivity that are, for the determination of this advantage, assimilated to a period of professional activity;
4 ° the conditions under which the amount of the bonus be rata.
§ 3. This article applies to pensions for self-employed workers who take courses effectively and for the first time not earlier than January 1, 2007 and only to periods worked from January 1, 2006.
S. 4. article 16 of the royal decree of 30 January 1997 concerning the pension scheme of the self-employed pursuant to sections 15 and 27 of the law of 26 July 1996 on the modernization of social security and ensuring the viability of statutory pension and article 3, § 1, 4 °, of the law of 26 July 1996 to achieve the budgetary conditions of the participation of Belgium to the Union European economic and monetary as amended by the programme law (I) of 24 December 2002, is replaced by the following provision: «art.» 16 § 1. By way of derogation from article 3, § 1, and with regard to women, the retirement age is lowered to: 1 ° 61 years when the pension takes courses effectively and for the first time to the earlier July 1, 1997 and no later than 1 December 1999;
2 ° 62 years when the pension takes courses effectively and for the first time no earlier than January 1, 2000 and on or before December 1, 2002;
3 ° 63 years when the pension takes courses effectively and for the first time no earlier than January 1, 2003 and no later than December 1, 2005;
4 ° 64 years when the pension takes courses effectively and for the first time no earlier than January 1, 2006 and no later than December 1, 2008.
§ 2. However, insofar as it satisfies the conditions of article 3, paragraph 3, or article 17, the retirement pension may take courses, choice and at the request of the interested party, before the prescribed age in the previous paragraph and no earlier than the first day of the month following the 60th anniversary.
In the case referred to in the previous paragraph, the pension is reduced by 5 per cent per year of anticipation.
For the application of the reduction coefficient referred to in the preceding paragraph, account shall be taken of the age reached by the applicant to its anniversary immediately preceding the effective date of the pension courses.

When superannuation takes courses effectively and for the first time no earlier than January 1, 2007 and December 1, 2008, it shall be reduced by:-6 BW for the first year of anticipation, 5 p.c. for the second year of anticipation, 4 per cent for the third year of anticipation, 3 per cent for the fourth year of anticipation if it takes course effectively and for the first time at the earliest the first day of the month following the 60th anniversary and no later than the first day of the month of the 61st birthday;
-5 p.c. for the first year of anticipation, 4 p.c. for the second year of anticipation, 3 per cent for the third year of anticipation if it takes courses effectively and for the first time not earlier than the first day of the month following the 61st anniversary and no later than the first day of the month of the 62nd anniversary;
-4 p.c. for the first year of anticipation, 3 per cent for the second year in advance if it takes courses effectively and for the first time not earlier than the first day of the month following the 62nd anniversary and no later than the first day of the month of the 63rd anniversary;
-3 p.c. for the year of anticipation if she takes courses effectively and for the first time not earlier than the first day of the month following the 63rd anniversary and no later than the first day of the month of the 64th anniversary.
§ 3. The reduction provided for in § 2, paragraphs 2 and 4, shall not apply when the person concerned proves:-a career of 43 calendar years, for pensions taking courses effectively and for the first time no earlier than January 1, 2003 and no later than December 1, 2005;
-a career of 44 calendar years, for pensions taking courses effectively and for the first time no earlier than January 1, 2006 and no later than December 1, 2008.
By calendar years within the meaning of the preceding paragraph, there is place to hear the years likely to open rights to the pension under one or more statutory Belgian pension schemes, within the meaning of article 3, § 3, or pursuant to one or more statutory foreign pension schemes.
For the purposes of paragraph 1, the calendar years likely to open rights to the pension under a foreign legal regime

are presumed to be completed under the scheme of employees referred to in article 3, § 3, paragraph 2 (2). » CHAPTER II. -Binding to welfare arts. 5 § 1.
Every two years, the Government takes a decision about a financial envelope for an adaptation to the general evolution of the well-being of all or certain services of social security for self-employed persons.
For this purpose it may, inter alia, to rely on the reports of the Committee study on aging and the Higher Council of finance.
This adaptation can be a modification of a ceiling or threshold of income or the amount of a benefit, minimum or not. Where appropriate, the arrangements for adjustment may be different by plan, ceiling or income thresholds or delivery within a system, or by category of beneficiary of benefit.
The decision referred to in paragraph 1 will be taken for the first time no later than in the year 2006.
§ 2. The decision referred to the § 1 is preceded by an opinion joint general Committee of management for the social status of the self-employed and the Central Council of the economy relative to the distribution and the importance of the financial resources fixed in accordance with this Act and intended for structural adjustment to prosperity mechanism. This opinion shall take account of the evolution of the professional income of self-employed workers and the need to obtain a sustainable financial equilibrium within the social security of self-employed workers.
In this context, attention is also given to economic growth at the cost of ageing, the ratio between the number of benefit recipients and the number of active people, the concern not to create new traps to the activity or increase existing traps.
General management Committee for the social status of the self-employed and the Central Council of the economy can, among other things, rely on the subject on the reports of the Committee study on aging and the Higher Council of finance.
§ 3. In the absence of the notice referred to in § 2 before 15 September of the year in which the decision referred to the § 1 shall be taken, a notice is deemed to have been given and the Government takes the decision referred to the § 1 and motivates in a detailed manner.
In this case, the Government calls a joint opinion of the General Management Committee for the social status of the self-employed and the Central Council of the economy about its reasoned decision, referred to in the preceding paragraph.
In the absence of notice in the month following the request of the Government, a notice is deemed to have been given.
§
4. If the Government departs from the opinion referred to in § 2 or § 3, it should motivate him specifically.
§
5. For the execution of the decision referred to the § 1, the King may, by order deliberated in Council of Ministers, repeal, Supplement, modify or replace the legal provisions applicable in the various benefit plans.
S. 6. from 2008, the envelope referred to in the preceding article is at least equal to the sum of the estimate of the costs calculated for all branches of social security for self-employed persons:-an annual adjustment to prosperity of 0.5% of all replacement excluding the lump-sum allowances social allowances;
-an annual adjustment to prosperity of 1% of all lump sum social allowances;
-an annual increase of 1.25% of the ceilings taken into account for the calculation of the social benefits of replacement.
As of 2009, this envelope is fixed and assigned on a bi-annual basis. This bi-annual envelope is calculated the same way as in the previous paragraph taking into account that the costs will be estimated for each year of the biennial period.
TITLE III. -Pensions chapter I. -Bonus art. 7 § 1.
The amount of pension, fixed in accordance with article 5 of the royal decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension schemes, shall be increased by a bonus, provided that self-employed person who has reached the age of 62 accomplished or which proves a career of at least 44 calendar years continue his professional activity.
§ 2. The King determines, by Decree deliberated in the Council of Ministers and after receiving the opinion of the Management Committee of the national Office for pensions: 1 ° the amount of the bonus, 2 ° the terms and conditions to which the granting of the bonus is subjected, 3 ° periods that are, for the determination of the bonus, equivalent to effective occupation, 4 ° the conditions under which the amount of the bonus may be rata.
The King may, after receiving the opinion of the Management Committee of the national Office of pensions and by Decree deliberated in the Council of Ministers, extend the scope of application to the pension referred to in article 7 of the royal decree of December 23, 1996, supra.
§ 3. This article applies to pensions taking course effectively and for the first time not earlier than January 1, 2007 and only to periods worked from January 1, 2006.
CHAPTER II.
-Information on pensions s. 8 the King may, by Decree deliberated in the Council of Ministers, adapt, repeal and supplement the provisions of the royal decree of 25 April 1997 introducing a "Service Info - pension" pursuant to article 15, 5 °, of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension schemes, with a view to: 1 ° allow an individualized estimate of rights to pension as well concerning the statutory pensions relating to supplementary pensions, on request or of office and this at such times as it may determine;
2 ° adjust the way the relevant pension administrations work together, as well between them and other institutions and organizations.
The King may, by Decree deliberated in the Council of Ministers, adapt, repeal and supplement legal provisions, other than those referred to in paragraph 1, if this is necessary to achieve the objectives referred to in paragraph 1.
The delegations referred to in this article are valid for a period of six months from the publication of this Act in the Moniteur belge.
CHAPTER III. -Differentiated pay ceilings s. 9A article 7 of the royal decree No 50 of 24 October 1967 on retirement and survival of salaried workers pension, as last amended by the decrees of 23 December 1996, 23 April 1997 and 11 December 2001, it is inserted after paragraph 10 a new subparagraph as follows: "for the years following 2006. , the King determines, by Decree deliberated in the Council of Ministers, when and to what extent the adaptation referred to in the preceding paragraph will apply to the fictitious remuneration arising from unemployment spells early retirement for full-time, full of career breaks full time and time to time full credit. ' CHAPTER IV. -Enable more young s. 10 A in article 1 of the royal decree No 50 of 24 October 1967 on superannuation retirement and survival of employees, as amended by the laws of May 15, 1984 and July 20, 1990, is inserted a paragraph 3 as follows: "are, in implementation of article 31 of the royal decree of 16 May 2003 made pursuant to Chapter 7 of the programme law (I) of 24 December 2002". , to harmonize and simplify plans reductions in social security contributions, also assimilated to employees beginning January 1 of the year following the year in which they reach the age of eighteen, apprentices (or trainees) which controlled the apprenticeship contract or commitment of learning (or the internship agreement through the formation of business leader) has been recognized in accordance with the conditions laid down by the regulations on training standing in the middle classes, and apprentices with apprenticeship contract falls within the scope of application of the law of July 19, 1983, on learning of professions exercised by workers.
Goes the same for young people who are put to work under an agreement of socio-professional integration recognized by the communities and the Regions, effective January 1 of the year following the year in which they reach the age of eighteen. » Chapter V. - minimum charge per year of career s. 11. in article 8 of the royal decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory schemes of pensions, amended by the decrees of 21 March 1997, 10 June and 11 December 2001 and November 5, 2002, is added a § 10 as follows: ' ' § § 10 10 The King may, by Decree deliberated in the Council of Ministers and after receiving the opinion of the Management Committee of the national Office for pensions: 1 ° increase the amounts and the amounts of pension referred to the § 1 of this section;
2 ° determine the terms and conditions relating to the duration of the career referred to the § 1, paragraph 1, 1 °;
3 ° extending the scope to years of career in other pension schemes. » CHAPTER VI. -Guaranteed minimum pension art. 12. A section 33 of the Act of 10 February 1981 relief on pensions in the social sector, the following changes are made: a) paragraph 2 is repealed;
(b) paragraph 3 shall be added to a 3 ° and 4 °, worded as follows:

«3 ° the manner in which is fixed the fraction referred to in the preceding subparagraph;
4 ° what periods, during which the person concerned has interrupted his career, are taken into consideration for the opening of the right referred to in this article. »;
(c) paragraph 3 is completed as follows: 'by running this paragraph, the King may every time make a difference depending on the duration of employment.'
S. 13. in article 33bis of the Act, inserted by the programme act of 27 December 2004, a second subparagraph is added, as follows: 'by running the first subparagraph, the King may every time make a difference depending on the duration of employment.'
S.
((14 A section 34 of the Act, the following changes are made: a) the last sentence of paragraph 1 is repealed, b) in paragraph 2, are added a 3rd and a 4th, worded as follows: «3 ° the manner in which is fixed the fraction referred to in the preceding subparagraph;
4 ° what periods, during which the deceased spouse has interrupted his career, are taken into consideration for the opening of the right referred to in this article. »;
(c) paragraph 3 is completed as follows: 'by running this paragraph, the King may every time make a difference depending on the duration of employment.'
S. 15. article 34a of the Act, inserted by the programme act of 27 December 2004, is supplemented by a second paragraph, as follows: 'by running the first subparagraph, the King may every time make a difference depending on the duration of employment.'
CHAPTER VII. -Scope of chapters V and VI art. 16. chapters V and VI shall apply to pensions that take courses effectively and for the first time not earlier than October 1, 2006.
CHAPTER VIII. -Entry into force art. 17. this title comes into force the day of the publication of this Act in the Moniteur belge, with the exception of article 10, which takes effect January 1, 2004.
TITLE IV. -Employment chapter I. -Amendment to the programme law of April 8, 2003 s. 18. article 52 of the programme law of April 8, 2003 is hereby repealed.
S. 19. the King sets the date of entry into force of article 18.
CHAPTER II. -For the introduction of pay scales specific experiences for newcomers in the companies Section 1st.
-Definition art. 20. for the purposes of this chapter, shall mean: 1 ° specific remuneration scales: specific scales whose modalities are determined by the King; These specific pay scales should lead to smooth schedules that depart from the scales based on the age and seniority that the employer must respect;
2 ° newcomers: workers defined by the King including workers who may be assimilated to newcomers;
3 ° convention: the convention on an experience for the introduction of specific remuneration scales for newcomers in enterprises;
4 ° Minister: the Minister who has the jurisdiction of the employment, labour and social dialogue;
5 ° representatives of employers: employers ' representative organizations;
6 ° representatives of workers: a) in companies where there is a Union delegation for the workers concerned: members of the Trade Union delegation and representative organizations of workers;
(b) in companies where there is no trade union delegation for the workers concerned: representatives of organisations representing workers;
7 ° commission: the accompaniment commission established under section 27.
Section 2. -Experiments for the introduction of specific remuneration scales for newcomers in enterprises art.
21 § 1. In order to make possible the implementation of experiments for the introduction of specific for newcomers pay scales in the enterprises, and only insofar as this is necessary to experience the King may give permission, under the conditions it determines, the employer to derogate temporarily from the provisions of articles 19, 26 and 31 of the Act of 5 December 1968 on collective labour agreements and the JABs to derogate from the provisions of collective labour agreements containing schedules of remuneration between the employer.
§ 2. The granting of the derogation referred in the § 1 occurs as part of a convention for an experience for the introduction of specific pay scales for new entrants in the business that is signed by the Minister, the employer or the representatives of the employers and the representatives of the workers of the undertakings concerned.
S. 22. the convention for an experience for the introduction of specific pay scales for new entrants in the enterprise includes: 1 ° a general description of the experience.
2 ° the duration of the experiment.
3 ° the provisions to which the employer may depart and the limits of this derogation;
4 ° a description of the measures taken at the level of the enterprise to establish a policy of taking preventive staff account of age;
5 ° the conditions under which it may be terminated to experience before the expiration of the time limit;
6 ° the modalities for evaluating periodic and final experience as well as those relating to its control at the level of the enterprise.
S. 23. the King may determine the terms of the measures referred to in article 22, 4 °.
Section 3. -Procedure art.
24. an employer who wishes to sign a convention sends a draft convention to the Minister in which containing the particulars referred to in article 22. In companies where there is no trade union delegation, the draft convention is submitted to the opinion of the Committee.
The Minister sends the draft convention to the president of the competent joint bodies for information.
Officials appointed by the King shall communicate to the Minister their opinions on the draft convention.
S.
25. the Minister signed with the employer or the representatives of the employer concerned and representatives of the workers of the undertaking concerned, the convention which meets the requirements provided in this chapter.
S. 26 § 1. The King determines the provisions from which the company can derogate under article 21, as well as the modalities of these derogations.
An employer who fails to comply with the provisions of the convention loses the opportunity granted by royal decree.
§ 2. Without prejudice to the powers of the judicial police officers, officials appointed by the King oversee compliance with this chapter and its execution decrees.
These managers exercise this supervision in accordance with the provisions of the law of 16 November 1972 concerning the Labour Inspectorate.
S. 27. the King creates, with the federal public Service employment, labour and social dialogue, an accompaniment commission for specific conventions related to an experiment for the introduction of pay scales for newcomers in the company, it is composed of representatives of the Minister, of the federal public Service employment, labour and social dialogue, the representative employers ' organizations and representative organizations of workers. The King determines the composition and modalities of operation of the commission. It shall appoint the members.
In addition to the specific functions, the commission is responsible for a general mission of accompaniment and evaluation of experiences. It can give its opinion on all matters relating to the application of this chapter, in its orders of execution and the conventions themselves.
CHAPTER III. -Simplification of the social balance sheet art. 28 article 45 of the law of 22 December 1995 on measures to implement the multiannual plan for employment, as amended by the Act of 26 March 1999, paragraph 3 is amended as follows: "the summary referred to in the first paragraph also takes up, by type of contract, the number of persons who received a training office or at the request of the company. » Art. 29. section 28 comes into force the day of the entry into force of the royal decree that the King takes after deliberation in the Council of Ministers on the basis of article 45, fifth paragraph, of the law of 22 December 1995 on measures to implement the multi-annual employment plan, and which provides that the summary of the number of workers affected by each measure in favour of employment taken by or under an act or regulation, will be provided by company, in the same form and in the same time frame, by an administrative authority or a body approved by the public authority.
CHAPTER IV. -Increased efforts on training art. 30. when global efforts for the training of all employers within the scope of application of Act of 5 December 1968 on collective labour agreements and joint committees do not reach at least 1.9 pct of the total payroll of these undertakings, the King may, by order deliberated in Council of Ministers and according to the terms and conditions determined by him increase of 0.05 pct the employer contribution for the financing of education leave paid to firms in sectors that are insufficient efforts in training.
For the purposes of the preceding paragraph shall be considered as 'sector which makes insufficient efforts in training', the area in which there is no sectoral agreement in force concerning further efforts in matters

training increasing to at least 0.10 pct each year or who does not at least to increase the rate of participation in training by 5 pct. The King determines, by stop deliberated in Council of Ministers, the conditions which must satisfy the sectoral agreement on additional training efforts in order to be considered as a sufficient efforts increase; more particularly taken into account a possible adjustment of contributions in favour of sectoral training fund, the grant of a time of training per worker individually or collectively, the offer and the acceptance of a offers training outside working hours and a schedule of group training via the Works Council.
For the purposes of paragraph 1, the percentage of 1.9 can be replaced at the earliest on January 1, 2007, by a higher percentage determined by the King on the advice of the national labour Council, while this percentage cannot exceed 0.2 percentage points that was implementing the previous year.
CHAPTER V.
-Active management restructuring Section 1st. -Scope art.
31. This chapter is applicable to employers within the scope of application of the law of 5 December 1968 on collective labour agreements and joint committees and their workers.
Notwithstanding the preceding paragraph, this chapter is not applicable to workers who, at the time of the announcement of collective redundancies do not count at least one year of uninterrupted length of service.
For the purposes of the preceding paragraph, the King may determine what is meant by collective redundancies and the timing of the announcement of collective redundancies.
S. 32. the King may, by order deliberated in Council of Ministers: 1 ° excluded from the scope of this chapter to other categories of workers for which it considers that a policy of activation in the event of restructuring is not necessary;
2 ° to exclude some employers of the scope, taking into account notably the number of employed workers.
Section 2. -Implementation of a cell for use if restructuring s. 33. the employer in restructuring, who wants to dismiss, in the context of early retirement at an age lower than the normal age of retirement in force in the company, a number or all workers threatened by this restructuring, must, for workers who may be laid off as part of this restructuring, set up a unit for the job that has the task of giving workers threatened by dismissal of maximum fitness to work opportunities.
For the purposes of this section, the le Roi King determines by Decree deliberated in the Council of Ministers: 1 ° What is meant by employer in restructuring;
2 ° what is meant by the normal age of retirement date in the company;
3 ° What is meant by workers made redundant in the context of restructuring;
4 ° the conditions to meet the cell for employment for laid-off workers can enter into consideration for reclassification allowance referred to in section 3.
For the purposes of this section, the King may, by Decree deliberated in the Council of Ministers, allowing employers to fulfil their obligations using devices of retraining and re-employment legal, including regional, which pursue the same objectives.
S. 34. the workers dismissed in the context of the restructuring and who wish to make use of the cell for employment services can register with this cell for employment.
S. 35. by Decree deliberated in the Council of Ministers, the King may, for enterprises with fewer 100 workers and for companies that carry out a collective dismissal of less than 20 workers, in the terms and conditions that it determines, assimilate instead a cell for employment as referred to in article 33 the collaboration to an employer in a cell for the umbrella job involving multiple employers in restructuring.
Section 3. -Allowance for reclassification for workers s.
36. the company in restructuring referred to in article 33 and its orders of execution is required for each dismissed worker, who had at least 45 years at the time of the announcement of the dismissal and which fits into the cell for employment, to pay compensation of reclassification that is equivalent to the current wage and vested benefits under the contract during a period of 6 months such as provided for in article 39 of the employment contracts Act of 3 July 1978.
Reclassification allowance referred to in the preceding paragraph shall be deemed to sick leave that is granted when the employer terminates the contract without serious cause or without respecting the period of notice laid down in articles 59, 82, 83, 84 and 115 of the above-mentioned Act of 3 July 1978. This allowance replaces in whole or in part the allowance allocated to the worker under section 39 of the Act of 3 July 1978. This reclassification allowance is paid monthly in accordance with article 39bis of the same Act.
By Decree deliberated in the Council of Ministers, the King determines the implementing rules relating to the payment of the reclassification allowance referred to in paragraph 1 during periods of resumption of work by the worker. By way of derogation from the provisions of paragraph 1, it may, for these periods, include a reduction in the amount payable to the worker.
By Decree deliberated in the Council of Ministers, the King determines in which cases and under what terms and conditions, the worker loses the right to compensation for reclassification.
S. 37 § 1. Notwithstanding the Act of 3 July 1978, where the worker referred to in article 36 shall be entitled to a period equal to or less than 6 months notice, the employer shall terminate the employment contract on payment of compensation of reclassification, equivalent to a duration of 6 months, in accordance with article 36, paragraph 1.
§ 2. Notwithstanding the Act of 3 July 1978, where the worker referred to in article 36 shall be entitled to notice of lasting more than 6 months, it is terminated the contract of employment no later than the last day of the seventh month preceding the end of the notice period. An allowance corresponding to the part of this notice period remaining, is due to this worker.
This compensation consists: 1 ° of the reclassification allowance referred to in article 36;
2 ° of the prospective balance of sick leave that will be paid at the end of the period covered by the allowance of reclassification.
S.
38. where gross reclassification allowance paid to a worker in accordance with article 37, § 1, is higher than that gross educational leave allowance payable by the employer under the Act of 3 July 1978, the employer may obtain reimbursement of the difference with the national agency of employment.
For the purposes of the preceding paragraph the King may, by deliberate order in Council of Ministers, determine the procedures, terms and conditions under which the employer may obtain reimbursement of the difference between the two benefits.
The compensation fund of the workers laid off in the event of closure of companies referred to in article 9 of the Act of 26 June 1966 relative to compensation for laid-off workers in the event of closure of companies may, under the same conditions, benefit from the refund referred to in paragraph 1 when it takes place on the basis of article 2 of the law of June 30, 1967, on the extension of the mission of the compensation fund of the workers laid off in the event of closure of companies.
Section 4. -Provisions finals s. (39A article 7, § 1, paragraph 3, of the Decree-Law of 28 December 1944 on social security for workers, as amended by the programme act of 27 December 2004, a z littera) is added, as follows: ' z) ensure reimbursement to the employer or to the compensation fund of the workers laid off in the event of closure of companies of the amount referred to in article 38. , paragraph 1, of the law of 23 December 2005 on the solidarity between generations Pact. » Art. 40. in the case of judicial administration, relocation allowances remain due and are paid according to the terms and conditions. The implementing rules for the payment of allowances for reclassification are not suspended because of judicial administration.
S.
41. article 19, 3 ° bis of the mortgage law of December 16, 1851, inserted by the Act of 12 April 1965, replaced by the Act of January 13, 1977, and amended by the Act of January 22, 1985, again replaced by the law of 26 June 2002 and amended by the programme act of 8 April 2003, is supplemented as follows : "Reclassification allowance provided for by the law of 23 December 2005 on the solidarity between generations Pact."
CHAPTER VI. -Amendments to the law of 26 June 2002 relating to the closure of undertakings art. 42. article 51 of the Act of 26 June 2002 relating to the closure of businesses, is replaced by the following provision: «art.» 51. the Fund is also responsible to pay workers the supplementary allowance of pre-retirement referred to in article 8 in the event of default by the employer.
The Fund may intervene to categories of workers designated by the King.
The King may set a maximum amount for payments made by the Fund. » Art. 43. article 52 of the Act is replaced by the following provision: «»

S. 52. by way of derogation from articles 35 and 51, the Fund is responsible for paying the additional benefit of early retirement to workers who, from age 50, had been committed and have been in the company of an immediate declaration of employment, in accordance with the royal decree of 5 November 2002 establishing an immediate declaration of employment pursuant to section 38 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory schemes of pensions, provided that their commitment is not located in the two years following a previous period of service with the same employer or a company belonging to the same group as the company.
In addition, workers must have a length of service of one year at the time of their dismissal, in the undertaking in which the immediate declaration of employment has been made.
However, the Fund pays the supplementary allowance of pre-retirement referred to in paragraph 1 that from the 1st day of the month following that in which the recipient of this supplementary pre-pension allowance attained the age of 60 years.
The King may set a maximum amount for payments made by the Fund. » Art. 44. in article 56 of the Act, the following paragraph is inserted between paragraphs 1 and 2: "with regard to the mission referred to in article 52, the resources of the Fund are formed by an assignment in charge of the national Office for social security according to the rules laid down by the King. This condition is formed by a part of the special employer contribution laid down by the royal decree of March 30, 1990, made pursuant to section 268 of the programme act of 22 December 1989 and article 141 of the Act of 29 December 1990. » Art.
45. article 89, § 1, of the same law is supplemented by the following paragraph: "5 ° section 52 applies to workers aged 50 years or more who have been investigated in the company an immediate declaration of employment, in accordance with the royal decree of 5 November 2002 establishing an immediate declaration of employment pursuant to section 38 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension schemes. After the date of publication of the Act of December 23, 2005 the solidarity pact between the generations.
' CHAPTER VII. -Administrative penalty for employers who do not meet professional reclassification s. obligations 46. an article 13bis, as follows, is inserted into the administrative fines applicable to certain social law infringements Act of June 30, 1971: «art.» 13bis. § 1. It can be imposed an administrative fine of 1800 euros to the employer who, in accordance with article 15 of the law of 5 September 2001 aimed at improving the employment rate of workers is required to pay a contribution to the national employment agency where it has been established by the unemployment office that it has not fulfilled the obligations arising from articles 13 and 14 of the aforementioned law of 5 September 2001.
§
2. The finding of non-compliance referred to the § 1, shall be made by a report drawn up by the officer to review the case, which is prima facie evidence to the contrary provided that a copy in is communicated to the employer within a period of 14 days which begins the day after the day of the finding of the infringement. A copy of the minutes finding the infringement is forwarded to the official designated by the King.
The official designated by the King decides, after an employer able to present its means of defence, if there is cause to impose an administrative penalty referred to the § 1.
The administrative fine is imposed under the same conditions and for as much as the same rules as those referred to in articles 1B, 2, 3, 7, § 4, paragraphs 1 and 3, 8, 9 and 13 are met.
The King determines the time and the terms of payment of the administrative fine imposed by the officer referred to in paragraph 1.
§ 3. The administrative fine shall be paid to the national agency of employment. She is assigned to the professional reclassification of workers who have not benefited from the professional reclassification procedure laid down by articles 13 and 14 of the aforementioned law of 5 September 2001. » CHAPTER VIII. -Contributions and deductions under the s. pseudo-prepensions
47. in article 141, § 1, of the Act of 29 December 1990 on social provisions, replaced by the law of April 1, 2003 and amended by laws-programs of 8 April 2003 and 27 December 2004, the fifth paragraph is completed with the following words: "and provided that the employer who provides the complementary compensation falls within the scope of application of the law of 5 December 1968 on collective labour agreements and joint committees.
» Art. 48. in article 1 of order No. royal, 33 30 March 1982 concerning a restraint on disability benefits and retirement, the following changes are made: 1 ° paragraph 2 is replaced by the following provision: "this deduction cannot have the effect of reducing the amount of benefits mentioned above, in the cases referred to in paragraph 1, 3 ° to 5 °. plus the supplementary allowance in an amount less than 938,50 euros per month, increased by 191,94 euros for beneficiaries with dependent family. »;
2 ° the following subparagraphs are inserted between paragraphs 5 and 6: "However, for conventional early retirement, the debtor of the supplementary allowance referred to in the paragraph 1, 3 °, must perform the retention calculated in accordance with the previous paragraphs, on the entirety of the conventional retirement to each payment thereof.
Where the supplementary allowance is paid by multiple debtors, he who pays the larger portion must make the deduction referred to in the preceding paragraph.
Data relating to the first part of the conventional retirement and family expenses are communicated by the agencies for payment of unemployment benefits to debtors who have withholding pursuant to paragraphs 6 and 7. These receivables are civilly liable for this deduction.
Deductions under this by-law, may not have the effect of directly or indirectly increase the workload of the debtors of early retirement.
Any contractual clause contrary to this provision is void. »;
3 ° article is supplemented by the following paragraphs: "if social allowance referred to in paragraph 1, 4 °, is an allowance granted in the context of the work reduction half-time referred to in article 103quater of the Act, relief from January 22, 1985, referred to in paragraph 2, after revaluation and indexation, limits amounts are reduced by half. ''
If the social allowance referred to in paragraph 1, 4 °, is an allowance granted under the decrease of career referred to in article 103quater of the Act, relief from January 22, 1985, referred to in paragraph 2, after revaluation and indexation, limits amounts are multiplied by 1/5. » Art. 49. article 50, § 1 of the law of 30 March 1994 on the social provisions, replaced by the law of April 1, 2003 and amended by laws-programs of April 8, 2003 and December 27, 2004, is replaced by the following provision: «§ 1.»
And allowances following, a deduction is performed an amount of: 1 ° 1% on the amount of the conventional retirement including early retirement part-time, which Part applies including the supplementary allowance and unemployment allowance is paid either by the employer or by a body designated for this purpose;
3% on the pre-retirement conventionnelle full-time for those whose conventional early retirement full time shall commence after December 31, 1996 and were informed of their dismissal after October 31, 1996, unless these workers had been dismissed pursuant to section III of the royal decree of 7 December 1992 on the granting of unemployment in the case of conventional retirement benefit provided that the recognition as a company in difficulty or restructuring has been issued before November 1, 1996;
2 ° 1% on the unemployment benefit plus a supplementary allowance granted in accordance with the royal decree of 19 September 1980 on the right to unemployment benefits and additional compensation of dismissed or put older border workers unemployed;
3 ° 3% on social allowances, each time plus the additional indemnity, the months where the employer is liable to pay a special employer contribution, pursuant to section 268, § 1, of the programme act of 22 December 1989 and article 141, § 1, of the Act of 29 December 1990 on social provisions.
This deduction, combined with withholding in the royal decree No. 33 of 30 March 1982 concerning a restraint on disability and early retirement allowances, cannot have the effect of reducing the amount of social benefits above, plus the supplementary allowance in an amount less than 938,50 euros per month, increased by 191,94 euros for beneficiaries with dependent family.
The amounts referred to in the preceding paragraph are related to the index-pivot 103,14, in force on June 1, 1999 (base 1996 = 100). These amounts are adjusted in accordance with the provisions of the law of 2 August 1971 organizing a system of binding to the price index for the consumption of salaries, wages, pensions, allowances and grants

in charge of the Treasury, of certain social benefits, compensation limits to be taken into account for the calculation of certain contributions of social security for workers, as well as of obligations imposed social legislation to self-employed workers.
The increase or decrease is applied from the date laid down in article 6, 3 °, of the above-mentioned Act. The new amounts are obtained by multiplying the base amounts by a multiplier equals 1, 0200n, where n is the rank of the index-pivot reaches, without having an intermediate district.
The pivot index following that mentioned in the preceding paragraph, is regarded as rank 1. The multiplier is expressed in units, followed by 4 digits. The fifth digit after the comma is removed and causes an increase of the preceding for a unit number when it reaches at least 5.
Where the amount calculated in accordance with the preceding subparagraphs, includes a fraction of one hundred, it is rounded to the cent higher or lower depending on whether the fraction reaches or is not 0.5.
Base amounts, obtained in accordance with the previous paragraphs, are increased by multiplying by the factors established by the national labour Council for the upgrading of the ceiling of gross monthly earnings and the supplementary allowance. For the year 2002, this is accomplished by multiplying by 1,010 1,012 times the coefficient fixed for the year 2002. On 1 January of each year thereafter, this series is complemented by multiplying by the new coefficient applicable to early retirement which began since at least a year.
When the amount calculated in accordance with the preceding paragraph includes a fraction of one hundred, it is rounded to the cent higher or lower depending on whether the fraction reaches or is not 0.5.
In the case of early retirement part-time amounts obtained pursuant to the preceding paragraphs are cut in half and rounded in accordance with the preceding paragraph.
If the social allowance referred to in paragraph 1, 3 °, is an allowance granted in the context of the reduction of the work part time referred to in article 103quater of the Act, relief from 22 January 1985 containing social provisions, the amounts referred to in paragraph 2, after revaluation and indexation, limits are cut in half and rounded in accordance with paragraph 7.
If the social allowance referred to in paragraph 1, 3 °, is an allowance granted under the decrease of career referred to in article 103quater of the Act, relief from 22 January 1985 containing social provisions amounts referred to in paragraph 2, after revaluation and indexation, limits are multiplied by 1/5 and rounded in accordance with paragraph 7.
The King determines, in relation to the allowance referred to in paragraph 1, 3 °, by Decree deliberated in the Council of Ministers, the rules and specific calculation and collection of the deduction referred to in paragraph 1. II may also, by way of derogation to paragraph 2 and under the conditions and in the manner it determines, provide an assessment of non-periodic replacement dependant of the worker, to remember by the employer. This contribution of replacement is deemed to be a contribution of social security, in particular as regards the declaration with justification of the assessment, the period for payment, the application of civil remedies and criminal provisions, control, the designation of the competent court in the event of dispute, the limitation period for actions to justice, the privilege and the communication of the amount of the claim of the organization responsible of perception and the collection of contributions. The product of this contribution is transferred by the national social security Office on a special account of the national employment agency.
The King determines, by Decree deliberated in the Council of Ministers, the arrangements for indexation of amounts referred to in paragraph 1 and the procedures for upgrading of the ceiling of gross monthly earnings and the supplementary allowance, and specific rules on allowances which are not paid regularly.
II may also, by Decree deliberated in the Council of Ministers, modify the percentages referred to in paragraph 1 or label the restraint in the form of a lump sum.
The deduction is calculated on the total amount of the allowances and benefits referred to in paragraph 1, 1 °, 2 ° or 3 °. Without prejudice to the possibility provided the previous paragraph derogation by the King, the deduction is done by the national employment Office on the amount of the unemployment benefit.
» Art. 50 article 2, paragraph 5, 2nd indent, of the Act of 12 April 1965 on the protection of workers compensation, amended by the law of 27 December 2004, is completed as follows: "and the period during which the complementary compensation is granted, taking particular account of the continuation or not of the payment until the outlet of the pension or early retirement. ''
S. 51 article 268, § 1, paragraph 3, 2nd indent, of the Act of 22 December 1989, as replaced by the law of April 1, 2003 and amended by the law of April 8, 2003 and December 27, 2004, is completed as follows: "and the period during which the complementary compensation is granted, taking particular account of the continuation or not of the payment until the outlet of the pension or early retirement.»
S.
52. in article 141, § 1, paragraph 6, of the Act of 29 December 1990, as replaced by the law of April 1, 2003 and amended by the law of April 8, 2003 and December 27, 2004, the following changes are made: 1 ° the 2nd indent, is supplemented as follows: "and the period during which the complementary compensation is granted, taking particular account of the continuation or not of the payment until the outlet of the pension or. of early retirement. »;
2 ° paragraph is supplemented by the following: ' (-the employer by allowing the worker which has reduced its work under another plan that benefits the supplementary allowance referred to in § 5: has) exemption Yes or no this worker of the execution of the work which, according to the applied regime in this area, are normally still to run;
b) passes or non replacement of the employee for working time which is most provided by the latter. » Art. 53. in article 152, paragraph 2, of the programme act of 27 December 2004, the words "after the date of entry into force of this chapter" are replaced by the words "after a date to be determined by the King by Decree deliberated in the Council of Ministers, without that this date may be prior to October 1, 2005."
CHAPTER IX. -Holiday seniors s. 54. in article 7 of the Decree-Law of 28 December 1944 on social security for workers, as last amended by the programme act of 27 December 2004, the following changes are made: 1 ° the § 1, paragraph 3, is supplemented by a letter x, worded as follows: ' x) (ensure, with the assistance of bodies created under the point i), the payment of allowances of senior holidays for seniors vacation days referred to in article 5. , paragraph 2, legislation on annual holidays for workers, coordinated on June 28, 1971, introduced by the Act of December 2005. »;
2 ° it is inserted a § 1erquater, as follows: "§ 1erquater." The worker which, at December 31 year-end holiday, reached the age of 50 years, is entitled, in the vacation year during the occupation as an employee, seniors vacation days referred to the § 1, paragraph 3, x), if, following unemployment in the exercise of holiday, he is not entitled, during vacation, to four weeks of paid vacation year.
The worker referred to in the first subparagraph may, after exhaustion of ordinary vacation days to which he is possibly right, obtain allocations of holiday seniors for seniors vacation days.
The seniors vacation allowance is, for the purposes of this article, considered an unemployment allowance. It is given to unemployment insurance charge according to the terms and conditions laid down by the King. The King also determines what is meant by "following unemployment in the exercise of holiday, he is not entitled, during vacation, to four weeks of paid vacation year ', as mentioned in the first paragraph, and what rules are applicable to workers who have been busy in the exercise of holiday in accordance with the regime applicable to public services holiday or as a teacher's deferred compensation plan. » Art. 55. article 5 of laws relating to the annual vacation for employees, coordinated on June 28, 1971, amended by the law of 22 May 2001, is supplemented by the following paragraph: "older workers, who meet the conditions laid down under article 7, § 1erquater, of the Decree-Law of 28 December 1944 on social security for workers, have the right to days of additional holidays at the rate of maximum 4 weeks. reduced days of holidays covered by this Act. » Chapter x. - work acting art. 56. article 1 of the Act of 24 July 1987 on temporary work, temporary agency work and workers at the disposal of users upgrade, amended by laws of March 30 and 21 December 1994, 26 July 1996, 5 September 2001 and by the programme law (I) of 24 December 2002, is hereby amended as follows: "§ 7. Upgrading to work as part of a path to the work approved by the region where is located the establishment in which

the worker is busy, may be temporary for as much work as it is realized on the basis of a contract of temporary work and subject to prior advice in accordance with the procedure laid down by the King.
The duration of temporary work is limited to a period of six months; It may be extended by six months in total subject to compliance with the procedure laid down by the King.
Target groups which are taken into account for the purposes of a journey to commence the work referred to in paragraph 1, are unemployed job-seekers and beneficiaries of the integration income. The King may change the target groups after deliberation by the Council of Ministers.
CHAPTER XI. -Amendment of article 13 of the law of 5 September 2001 aimed at improving the employment rate of workers article 57 § 1.
Article 13 of the law of 5 September 2001 aimed at improving the employment rate of workers the following changes are made: 1 ° paragraph 2 is replaced by the following paragraph: "this right is however not granted to the worker if there are not at least one year of seniority of service uninterrupted, if leave gave on ground grave or in the event of early retirement if the his must not remain available on the market on employment as defined by the King by Decree deliberated in the Council of Ministers. »;
2 ° the following subparagraph is inserted between paragraphs 2 and 3: "paragraph 2 applies only to cases of early retirement following a dismissal notified after the entry into force of the law of 23 December 2005 on the solidarity between generations Pact.";
3 ° article is supplemented by the following subparagraph: "worker who in the event of early retirement is entitled to professional reclassification benefits from the application of the collective labour agreement entered into within the national Council of working in law enforcement."
CHAPTER XII. -ONEm - Bonus start-up and mentoring arts. 58. for young people engaged in alternating training, hands-on learning within the company or the institution of an employer, it is introduced a financial intervention called 'start-up bonus' for employers who offer young people referred to in paragraph 1 a position of internship for hands-on learning within their company or institution , it is introduced a financial intervention called 'tutoring bonus' s. 59. the King determines by order deliberation in the Council of Ministers the amount of bonuses starting and tutoring, as well as the conditions and procedures for granting these.
S.
60. article 7, § 1, paragraph 3, of the Decree-Law of 28 December 1944 on social security for workers, as last amended by the programme act of 27 December 2004, is amended as follows: 1 ° the littera u inserted by article 171 of the programme act of 27 December 2004 becomes the littera v;
2 ° paragraph is supplemented by the following: ' w) ensure payment of bonuses starting and tutoring referred to in article 58 of the law of 23 December 2005 on the solidarity between generations Pact. ''
S. 61. article 60, 1 °, produces its effects on 10 January 2005.
CHAPTER XIII. -Convention of first use s. 62. article 24 of the Act from December 24, 1999 for the promotion of employment is replaced by the following provision: «art.» 24. for the purposes of this chapter, means 1 less qualified young °: young referred to in article 23 which does not have a certificate or diploma of upper secondary education;
2 ° young very few qualified: the young referred to in 1 ° which is at most a certificate of the second level of secondary education or at the maximum a certificate of technical and vocational secondary education to schedule reduced. » Art. 63A article 39, § 4, of the Act, as amended by the programme act of 9 July 2004, the following changes are made: 1 ° 1 ° is supplemented as follows: ', up to and including the last day of the quarter in which they reach the age of twenty-five years ';
2 ° in 2 °, the words 'twenty-six' are replaced by 'twenty-five '.
3 ° the following subparagraph is inserted between paragraphs 1 and 2: "On the advice of the competent regional government, the King can raise or lower a year twenty-five years of age referred to in the preceding paragraph, 1 ° and 2 °, for new workers in the region for which this Government is competent."
S. 64. article 62 enter into force January 1, 2006.
Article 63 enter into force July 1, 2006.
CHAPTER XIV. -The resumption of work article complement 65. article 7, § 1, paragraph 3, p, paragraph 1, of the Decree-Law of 28 December 1944 on social security for workers, inserted by the law of 30 December 2001, is replaced by the following provision: «p) (using bodies created pursuant to point i), the terms and conditions laid down by the King, in charge of unemployment insurance, ensure the payment of the premium's return to work for some categories of unemployed who return to work. including older unemployed who are launching a professional activity as an independent to escape unemployment, to promote their integration into the labour market. ' CHAPTER XV.
-Annual Fund art. 66. at article 309 of the programme law (I) of 24 December 2002, the following changes are made: 1 ° the following subparagraph is inserted between paragraphs 2 and 3: "From 2006, the amount referred to in the preceding paragraph shall be, after indexation for 2006, increased by EUR 500 000.";
2 ° in article 3, which becomes paragraph 4, the words "Starting from 2004, this amount" are replaced by the words "Starting from 2007, the sum of the amounts referred to in paragraphs 2 and 3" art. 67. article 66 between into force January 1, 2006.
CHAPTER XVI. -Fund for the promotion of access to work for persons with disabilities art.
68. in article 22 of the Act of 3 July 2005 amending various provisions relating to social dialogue, the following changes are made: 1 ° in the § 1, paragraph 2, the first sentence is completed as follows ", including at least one representative of the Directorate General disabled service public federal social security ';
2 ° the same paragraph is supplemented as follows: 'the Management Committee determine its rules of procedure.
The secretariat of the Management Committee is provided by the public Service federal social security, Directorate General persons with disabilities. »;
3 ° to the § 1, paragraph 3, the words "and to pay" shall be inserted between the words 'description' and 'a '.
4 ° the § 1 is supplemented by the following paragraph: ' the Management Committee decides, without that capacity can be exceeded, what expenses, including the costs of the secretariat referred to in paragraph 2, may be borne by the Fund and, subsequently, in writing authorize the national social security Office to pay these expenses. ';
5 ° a § 2A is inserted, worded as follows: "§ 2A.» The Fund is in addition to mission, to create a 'Knowledge Centre' central. This centre is to inform and educate all stakeholders adequately. This information and awareness concerning employment of persons with disabilities.
The King determines, after the opinion of the Management Committee referred to the § 1, operation, conditions and additional measures in the 'Knowledge Centre' central. "CHAPTER XVII. -Making available s. 69 article 32bis, as follows shall be inserted in chapter III of the Act of 24 July 1987 on temporary work, temporary agency work and the development of workers at the disposal of users: «art.» 32bis. § 1. By way of derogation from article 31 an employer may, for a limited time, make workers employed at the disposal of a user through a path at work approved by the area the establishment in which the worker is occupied by the user. The King may clarify the concept of limited duration.
§
2. Workers can be made available to users within the framework of § 1 are job seekers without work or beneficiaries of the integration income employed by the employer under the supra work path. The King may change the target groups after deliberation by the Council of Ministers. The contract of employment between the employer and the worker who will be made available must be established in writing at the beginning of the entry into force of the contract in question.
The contract must clearly stipulate that it is reached to the availability of workers for the benefit of users.
§ 3. The user who made work by workers at its disposal, shall notify, at least 24 hours before making available, the official appointed by the King and also inform the Trade Union delegation. In the absence of a such delegation, user informed the trade unions represented in the Joint Committee responsible for its business. The user can use the workers to replace workers it employs.
§ 4. The period during which the worker is placed at the disposal of the user, which is responsible for the implementation of the provisions of the legislation in the regulation and protection of labour, in force at the place of work as referred to in article 19.
§ 5. The conditions and duration of provision

must be fixed, before the making available, in a writing approved by the regional employment service and signed by the employer, the user, and the worker.
§ 6. The contract between the worker and his employer shall continue to apply during the period of provision in the § 1; However, the user becomes jointly and severally liable for the payment of social security contributions, salaries, allowances and benefits resulting therefrom. In any case, these salaries, allowances and benefits may be lower than those received by workers exercising the same functions in the user undertaking.
§ 7. When a user does work, by workers at its disposal, in contradiction with the provisions of this article, this user and these workers are regarded as being bound by a contract of employment of indefinite duration at the beginning of the work. However, workers may terminate the contract without notice or compensation. They can use this right up to the date where they wouldn't normally again put at the disposal of the user.
The user and the person who puts workers at the disposal of the user in contradiction with the provisions of this article, are jointly and severally liable for the payment of social security contributions, salaries, allowances and benefits arising out of the contract referred to in paragraph 1 of this subsection. » CHAPTER XVIII. -Exceptions to the scope of the title IV art.
70. the King may, by order deliberated in Council of Ministers, exclude from the scope of this title or chapters of this title that it determines, all or some public interest organizations falling within the scope of application of the law of 5 December 1968 on collective labour agreements and joint committees and providing services of general interest.
CHAPTER XIX. -Entry into force art. 71. without prejudice to the provisions of articles 19, 29, 61-67, the King determines the date of entry into force of the various chapters of this title.
Title V. - Social Affairs, chapter I. -Liaison to the well-being and social adjustment s. 72. § 1.
Every two years, the Government takes a decision on the allocation of the funding granted for adjustment to the general welfare of all or some replacement benefits income in social security for employed persons.
For this purpose, the Government may, inter alia, to rely on the reports of the Higher Council on employment, of the study of aging and the High Council of Finance Committee.
Above-mentioned adaptation can be a modification to a ceiling of calculation, a benefit or a minimum benefit. Where appropriate, the arrangements for adjustment may be different by plan, by calculation ceiling or within a system and by category of beneficiaries of service delivery.
A possible adaptation of the ceilings for calculating will in any case be based on the biennial decision on maximum margin of increase in wage costs in running either article 6 or article 7, of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness.
The decision referred to in paragraph 1, will be taken for the first time no later than in the year 2006.
§ 2. The decision referred to the § 1 is preceded by a joint opinion of the national Council of labour and the central Council of the economy relative to the distribution and the importance of the financial resources fixed in accordance with this Act and for the structural adaptation to the welfare mechanism. This opinion shall take account of the evolution of the employment rate, the need for a sustainable financial balance in social security for employed persons and demographic changes, including the phenomenon of aging. In this context, attention is also given to economic growth, the ratio of the number of beneficiaries and the number of active people, the concern not to create new traps to employment or increase existing traps.
The social partners may, inter alia, rely on the subject on the reports of the Higher Council on employment, of the study of aging and the High Council of Finance Committee.
§ 3. In the absence of notice referred to in § 2, before 15 September of the year in which the decision referred to the § 1 shall be taken, a notice is deemed to have been given and the Government prepares a draft decision referred to the § 1, and motivates in a detailed manner.
In this case, the Government calls a joint opinion of the national Council of labour and the central Council of the economy about his draft reasoned decision, as referred to in the preceding paragraph. In the absence of opinion of the partners social in the months following the request for an opinion, a notice is deemed to have been given.
§ 4. If the Government departs from the opinion referred to in § 2 or § 3, it should motivate him specifically.
§ 5.
For the execution of the decision referred to the § 1, the King may, by order deliberated in Council of Ministers, repeal, Supplement, modify or replace the applicable legal provisions in different income replacement schemes.
S. 73. for the year 2008, the envelope referred to in the preceding article is at least equal to the sum of the estimate of the costs calculated for all branches of social security for workers:-an annual adjustment to prosperity of 0.5% of all replacement, excluding the lump-sum allowances social allowances;
-an annual adjustment to prosperity of 1% of all lump sum social allowances;
-an annual increase of 1.25% of the wage ceiling taken into account for the calculation of the social benefits of replacement;
-an annual increase of 1.25% of the 'minimum right by year of career' from 2009, this envelope is fixed and assigned on a biennial basis. This biennial envelope is calculated the same way as in the previous paragraph taking into account that the costs will be estimated for each year of the biennial period.
CHAPTER II. -Reduction of premiums s. 74A article 336 of the programme law (I) of 24 December 2002, the following changes are made: 1 ° in the paragraph 1, the words 'G1 or G2', are replaced by the words "G1, G2 or G3.
2 ° the following subparagraph is inserted between paragraphs 3 and 4: "G3 is equal to 300.";
3 ° in paragraph 5, the words "G1 and G2" are replaced by the words "G1, G2 and G3" art. 75. in article 338 of the same programme act 'G1 or G2', shall be replaced by the words "G1, G2 or G3" art. 76. article 339 of the same programme act is replaced by the following provision: «art.» 339 § 1. The King may, by Decree deliberated in the Council of Ministers, determine the conditions and rules under which a reduction in contributions target group may be granted to workers that the last day of the quarter, are aged at least 50 years and whose reference quarterly earnings is less than the wage ceiling S1 referred to article 331.
The amount of this reduction target group is granted pro rata of the age of the worker, in the form of a percentage of the lump sum amount referred to in article 336.
The King may, by Decree deliberated in the Council of Ministers, lowering the age requirement without going below 45 years of age.
§ 2. The King may, by Decree deliberated in the Council of Ministers, determine the conditions and rules under which a reduction in contributions target group may be granted for workers in category 1 referred to in article 330, the last day of the quarter, are at least 58 years old.
The King may, by Decree deliberated in the Council of Ministers, lowering the age requirement without going below 50 years of age.
§ 3. By way of derogation from articles 325 and 335, paragraph 1, the reductions target group referred to in §§ 1 and 2 can be applied together for a same worker and same occupation.
The King may, by royal decree deliberated in the Council of Ministers, modify the basic amount used for the calculation of the reduction referred to in the preceding paragraphs.
S. 77. article 346 of the same programme Act, replaced by the programme act of 8 April 2003 and amended by the programme act of 22 December 2003, is replaced by the following provision: «art.» 346 § 1. The King may, by Decree deliberated in the Council of Ministers, determine the conditions and rules under which a reduction in contributions target group can be granted to employers referred to in article 335 for workers from January 1 of the year following the year during which they reach 18 years of age and up to the last day of the quarter where they reach 29 years and whose quarterly reference salary is below the salary ceiling referred to in article 331 S0.
The amount of this reduction target group is granted pro rata of the age of the worker, in the form of a percentage of the lump sum amount referred to in article 336.
The reduction referred to in this article shall not be granted to employers in the non-profit sector as defined pursuant to article 35, § 5, A, paragraph 1, of the law of 29 June 1981 laying down the General principles of social security for employed persons.
It is not granted to workers employed by the State, communities, regions, provinces, institutions subordinated to provinces, municipalities, institutions subordinated to the municipalities, associations of municipalities and organizations

public interest.
§ 2. Referred to in article 335 employers may benefit from a reduction target group during the occupation of young people enjoying a first job agreement, referred to in article 27 of the law of 24 December 1999, from 1 January of the year following the year during which they reach 18 years, provided that the concerned young is a less qualified young referred to in article 24 of the Act of 24 December 1999.
§ 3. Referred to in article 335 employers may benefit from a reduction target group in the case of the work of young referred to in articles 4 and 5A of the royal decree of November 28, 1969, made pursuant to the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers.
§
4. By way of derogation from articles 325 and 335, paragraph 1, the reductions target group referred to in §§ 1 and 2 can be applied together for a same worker and same occupation.
§ 5. Article 326, paragraph 1 and 2, is not application for target group reductions referred to in §§ 1 and 2.
The King determines the terms and conditions under which the balance of the excess is affected as this overage is greater than the dues for other employees of the same employer.
» Art. 78. articles 74, 75 and 77 come into force July 1, 2006.
Section 76 comes into force April 1, 2007.
CHAPTER III. -Employment of young people in the non-profit sector art. 79. the provisions of this chapter are applicable to employers in the non-profit sector as defined pursuant to article 35, § 5, A, paragraph 1, of the law of 29 June 1981 laying down the General principles of social security for employed persons.
S. 80. by Decree deliberated in the Council of Ministers, the King fixed each year, starting in 2007, the amount of the overall allocation granted pursuant to this chapter.
For the year 2006, by Decree deliberated in the Council of Ministers, the King determines the overall provision under this section for the period from 1 July to 31 December 2006.
The overall amount referred to in this section is registered with the overall management of the social security of employees on a separate account number.
The global envelope fixed pursuant to this section is distributed to a maximum of 2/3 in favour of areas under the jurisdiction of the federal authority and 1/3 for the areas within the jurisdiction of the constituent entities.
S. 81. the amount determined in accordance with article 80 shall be assigned exclusively to the creation of additional jobs reserved for the hiring of unskilled youths.
By Decree deliberated in the Council of Ministers, the King determines what is meant by "low-skilled youth" it may also provide, by Decree deliberated in the Council of Ministers, that training must be provided for low-skilled young people who will be hired in this context.
S. 82 § 1. The provisions of this section apply to areas under the jurisdiction of the Federal Government.
§ 2. Job creation takes place in the context of projects approved by the Council of Ministers on the proposal of the Minister of Social Affairs and public health and the Minister of employment. These projects can be either global projects or individual projects.
For the purposes of this chapter, shall mean: 1 ° «global projects»: projects that have been developed between the social partners and the Minister of Social Affairs and public health as well as the Minister of employment.
2 ° "individual projects": the projects introduced either by individual employers or by a joint commission or joint Sub-Committee.
Global projects proposed to the Council of Ministers must have been prior consultation with the social partners in the sectors concerned.
Projects not part of global projects may be introduced by employers within the scope of this chapter and the relevant joint commissions for these employers.
The individual employer who wishes to introduce a project under this chapter must, if it is subject to the provisions of Act of 5 December 1968 on collective agreements and joint committees, transmit it to the president of the joint commission or the Sub JAB which it falls.
If the individual employer is subject to the provisions of the Act of 19 December 1974 organizing the relations between public authorities and trade unions of the officials of these authorities, and if he wishes to introduce a project under this chapter, it must introduce it to the president of the general Committee, it depends.
The King determines the contents of the folder introduced as well as the procedure of treatment of this file by the Joint Appeals Board or the joint Sub-Commission either by the general Committee.
JAB or the joint Sub-Commission or the appropriate general Committee shall submit to the Minister of Social Affairs and public health as well as to the Minister of employment all the projects introduced by individual employers with his opinion. In its opinion, the Joint Appeals Board or the joint Sub-Commission or the appropriate general Committee takes into account the criteria determined by the King in accordance with the provisions of this paragraph.
After receiving individual projects with the opinion of the social partners concerned, the Minister of Social Affairs and public health and the Minister of employment submit projects introduced pursuant to this paragraph to the Council of Ministers. The opinion of the social partners concerned is attached to the dossier submitted to the Council of Ministers.
Both global and individual projects must meet at least the following criteria: 1. define the Group of low-skilled young people for whom the project is intended;
2 provide a 'training' for the Youth hired pane unless the project involves the hiring of young people having already reached the level of training required;
3 contain the justification of the need to which the project wants to respond;
4. If the project foresees the granting of a certain number of jobs for all employers in the sector concerned, contain a provision permitting the employer which has already developed a satisfactory response necessary referred under 3, to propose another assignment aimed as far as possible to the same group of unskilled youth and integrating "training";
5. the increase in employment opportunities in the general market of young labour.
By Decree deliberated in the Council of Ministers, the King determines the criteria based on which the introduced projects are compared and on basis of which projects are selected.
When establishing these criteria, should be taken into account at least the following elements: the attention paid by the project at very low-skilled young people experiencing the most difficulties to fit on the labour market, the content of the training component in terms of the maximum increase of the level of qualification of the young people concerned as well as the increase in the chances of access to the labour market.
§ 3. The King may, by Decree deliberated in the Council of Ministers, decide to entrust the management of the envelope defined in application of article 80, destined for areas under the jurisdiction of the federal authority to one or more management committees consisting of an equal number of representatives of employers and of workers. In this case, it provides that the Minister of Social Affairs and public health as well as the Minister of employment shall each appoint a representative to attend the meetings of the Management Committee.
S. 83. § 1. The provisions of this section are applicable to the areas covered by this chapter and subject to the jurisdiction of the constituent entities.
§ 2. Job creation takes place within the framework of projects approved by the Council of Ministers on a proposal of the Minister of Social Affairs and public health and the Minister of employment, who first invited the Government of the Federated entity for an opinion about the projects in question. The Government of the Federated entity concerned has 14 days to provide its opinion. The 14 day time limit begins on the third day following the date of the sending of the file.
These projects can be either global projects or individual projects.
For the purposes of this article, shall mean: 1 ° "global projects": projects that have been developed between the social partners and the Government of the entity concerned or a Minister of the Government;
2 ° "individual projects": the projects introduced either by individual employers or by a joint commission or joint Sub-Committee.
Global projects proposed to the Council of Ministers must have been prior consultation with the social partners in the sectors concerned.
Projects not part of global projects may be introduced by employers within the scope of this chapter and the relevant joint commissions for these employers.
The individual employer who wishes to introduce a project under this chapter must, if it is subject to the provisions of Act of 5 December 1968 on collective agreements and joint committees, transmit it to the president of the joint commission or the Sub JAB which it falls.
If the individual employer is subject to the

provisions of the Act of 19 December 1974 organizing relations between public authorities and the officials of these authorities and unions if it wants to introduce a project this project, it must introduce it to the president of the general Committee, it depends.
The King determines the contents of the folder introduced as well as the procedure of treatment of this file by the Joint Appeals Board or the joint Sub-Commission either by the relevant sectoral Committee.
JAB or the joint Sub-Commission or the appropriate general Committee shall submit to the Minister of Social Affairs and public health as well as to the Minister of employment all the projects introduced by individual employers with his opinion. In its opinion, the Joint Appeals Board or the joint Sub-Commission or the appropriate general Committee takes into account the criteria determined by the King in accordance with the provisions of this paragraph.
After receipt of the individual project accompanied by the opinion of the social partners concerned, the Minister of Social Affairs and public health and the Minister of employment submit projects introduced at the Council of Ministers. The opinion of the social partners concerned is attached to the dossier submitted to the Council of Ministers.
Both global and individual projects must meet at least the following criteria: 1. define the Group of low-skilled young people for whom the project is intended;
2 provide a 'training' for the Youth hired pane unless the project involves the hiring of young people having already reached the level of training required;
3 contain the justification of the need to which the project wants to respond;
4. If the project foresees the granting of a certain number of jobs for all employers in the sector concerned, contain a provision allowing the employer who has already developed a satisfactory response necessary referred 3 to propose another assignment aimed as far as possible to the same group of unskilled youth and integrating a component 'training '.
5. the increase in employment opportunities in the general market of young labour.
By Decree deliberated in the Council of Ministers, the King determines the criteria based on which the introduced projects are compared and on basis of which projects are selected. When establishing these criteria, it must be taken into account at least the following elements: the attention paid by the project at very low-skilled young people experiencing the most difficulties to fit on the labour market, the content of the training component in terms of the maximum increase of the level of qualification of the young people concerned as well as the increase in the chances of access to the labour market.
On the advice of the federated entities or the social partners concerned, the King may, by Decree deliberated in the Council of Ministers, determine additional criteria for one or more federated entities.
On the advice of the federated entities or the social partners concerned, the King may, by Decree deliberated in the Council of Ministers, decide to entrust the management of the envelope defined in application of article 80, destined for areas under the jurisdiction of one or more federated entities to one or more management committees consisting of an equal number of representatives of employers and of workers. In this case, it provides that at least the Minister of Social Affairs and public health as well as the Minister of employment shall each appoint a representative to attend the meetings of the Management Committee.
S. 84. by Decree deliberated in the Council of Ministers, the King determines the maximum amount of intervention granted to the recipient employer of jobs allocated under this section without that it does not exceed the wage cost of the worker as well as the age up to which intervention is granted for a young person hired in this framework. It may also, by Decree deliberated in the Council of Ministers, provide that the amount of assistance that is given to a young is declining from 28 years until age 32.
By deliberate order in Council of Ministers, the King may differentiate the maximum amount of the intervention on the basis of the classification of functions in the sector which is the employer, the size of the institution if this element has an influence on wage costs or any other objective element.
The prior opinion of the social partners concerned may be sought before taking the measures provided for in this article.
The King also determines the way in which the intervention is wound up and the arrangements for control of the use of the amounts made available and the creation of additional jobs.
S. 85. without prejudice to the powers of the judicial police officers, officials appointed by the King oversee compliance with this chapter and its execution decrees. These managers exercise this supervision in accordance with the provisions of the law of 16 November 1972 concerning the Labour Inspectorate.
S.
86. the King determines, by Decree deliberated in the Council of Ministers, the conditions and down additional detailed rules for the application of the provisions of this chapter.
S. 87. young people occupied in pursuance of this chapter are not taken into account for the purposes of article 39 of the law of December 24, 1999 for the promotion of employment.
CHAPTER IV. -Financing alternative art.
88 to article 66 of the Act of 2 January 2001 establishing social, budgetary and diverse provisions, the following changes are made: 1 ° to the § 3A, paragraph 2, inserted by the programme act of 22 December 2003 and amended by laws-programme of 9 July and 27 December, 2004 and by the law of July 20, 2005 the words "and 60 988,8 thousand euros for the years 2006 to 2009» are replaced by the words «» 123 788.8 thousand euros for the year 2006 and 40.055,5 thousand euros for the years 2007 to 2009. » 2 ° there is inserted a § 3D, as follows: "§ 3D." For the year 2006, an amount of 58.976 thousand euros is attributed to the national agency for the co-financing of expenditure on education leave paid employment. »;
3 ° it is inserted a § 3E, as follows: "§ 3E.". From January 1, 2006, a $ 1,500 thousand euros is collected revenues of the annual tax on insurance operations and is allocated to the Fund for the financial equilibrium of the social status of self-employed persons referred to in article 21bis of the order royal No. 38 of 27 July 1967 organizing the social status of self-employed persons. This amount is adjusted annually at the rate of the consumer price index.
The amount fixed pursuant to paragraph preceding is then paid by the national social insurance Institute for self-employed persons to the national agency of employment as the financing of the cost, depending on the use of the service granted to the self-employed in the context of assistance to motherhood.
The King rule, by Decree deliberated in the Council of Ministers, the terms and conditions of this payment to the national agency for employment.
In addition to the amount laid down in the preceding paragraphs, an amount of 2 400 thousand euros is charged and the product of the value added tax is attributed to the national employment Office for the financing of the cost of the securities-services referred to in the preceding paragraph. This amount is adjusted annually at the rate of the consumer price index. »;
4 ° it is inserted a § 6, as follows: ' ' § § 6 6 From January 1, 2006, 15% of the proceeds from the withholding tax are collected from this tax and are allocated to social security.
The amount fixed pursuant to paragraph 1 cannot be less than 430 350 thousand euros and is adapted annually at the rate of the average in the consumer price index.
The above amount is allocated according to a 90-10, the overall management ONSS key, referred to in article 5, paragraph 1, 2 °, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers, on the one hand, and the Fund for the financial balance of the social status of self-employed persons referred to in article 21bis of the royal decree No. 38 of 27 July 1967 organizing the social status of self-employed persons on the other hand. This key is applicable as of 2006. »;
5 ° it is inserted a § 7, as follows: ' ' § § 7 7 From 1 January 2007 an amount is charged tax natural persons and corporations tax revenue and is attributed to social security as tax return on the new reductions in employer social contributions.
The King shall annually determine the amount referred to in the preceding paragraph by a decree deliberated in the Council of Ministers.
The above amount is allocated to the NSSO-overall management, referred to in article 5, paragraph 1, 2 °, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers.
» Art. 89A article 67a of the Act, inserted by the programme act of 22 December 2003 and amended by the programme act of 27 December 2004 and by the programme act of 11 July 2005, the following changes are made: 1 ° a new paragraph 3 shall be inserted, worded as follows: "from January 1, 2006, the amount referred to in the preceding paragraph is carried 1 349 417 thousand euros and will also be used for the payment of the State's intervention in the price".
per day of stay in protected housing referred to in the royal decree of 10 July 1990 making certain

provisions of the Act on hospitals, coordinated on 7 August 1987, applicable to protected housing initiatives and associations of institutions and psychiatric services. »;
2 ° in current paragraph 3, which becomes paragraph 4, "2006" and replaced by '2007' art. 90a article 67ter of the Act, inserted by the programme act of 22 December 2003 and amended by the programme act of 27 December 2004, the following changes are made: 1 ° a new paragraph 2 shall be inserted, worded as follows: "from January 1, 2006, 32.5% of the proceeds from excise duties on tobacco are collected from this tax and are assigned to the NIHDI in favor of the health care insurance. The amount fixed in accordance with the previous sentence may be less than 555 685 thousand euros and is adapted annually to the rate of the average in the consumer price index.
The amount fixed in accordance with the preceding two sentences a slice of 299 800 thousand euros is attributed to the general plan's health care and health care of the scheme for the self-employed, distributed according to the key to actual spending in the two plans health care. After allocation of the tranche referred to in the preceding sentence the balance is paid on a scale of 90% to health care under the general scheme and 10% to the scheme of the self-employed health care. The key referred to in the preceding sentence is applied as early as 2006. »;
2 ° paragraph (2), which becomes paragraph (3), is replaced by the following: "From January 1, 2007, the King may, by Decree deliberated in the Council of Ministers, change the percentage of the levy referred to in the preceding paragraph."
S. 91. article 48 of the programme act of 27 December 2004 is supplemented by the following subparagraph: "For fiscal 2006, the amount referred to in the preceding paragraph is raised to EUR 16.5 million."
TITLE VI. -Finance chapter I.
-Internship s. 92. in title II, chapter II, section IV, subsection III, B, of the 1992 income tax Code, it is inserted a 1 ° bis, as follows: '1 bis ° internship in company article '. 67A. profits and profits are exempt to the extent of 20 per cent of remuneration deducted as business expenses under section 52, 3 °, which are paid or attributed to workers for which the employer who supports these professional fees benefits bonus tutoring referred to in article 58 of the law of 23 December 2005 on the solidarity between generations Pact.
The King determines the modalities for the application of this article by Decree deliberated in the Council of Ministers. » Art. 93. This chapter shall apply to expenses incurred after January 1, 2006.
CHAPTER II. -Early retirement and income replacement article 94. in title II, chapter II, section IV, subsection Ire, part F, of the 1992 income tax Code, it is inserted an article 31bis, worded as follows: «art.» 31bis. salaries and wages referred to in article 31, paragraph 2, 1 °, include also the following additional benefits obtained by the worker during a period of inactivity, resumption of work with another employer or as an independent work, provided that the obligation for the employer to continue payment of these allowances after return to work is not mentioned in a collective work or in an individual agreement providing for the payment of the allowance complementary:-complementary benefits, plus an early retirement, obtained by a former worker who has reached the age of 50 years;
-additional benefits obtained directly or indirectly by a former worker who enjoys unemployment as unemployed full or that could benefit from if he had not returned to work at another employer.
The allowances referred to in article 31, paragraph 2, 4 °, in total or partial repair of temporary loss of earnings include also the referred to in the preceding subparagraph, additional compensation obtained by the worker during a period of inactivity, resumption of work with another employer or work as an independent, provided that the obligation for the employer to continue payment of these allowances after return to work is actually mentioned in a collective labour agreement or in an individual agreement providing for the payment of additional compensation.
By way of derogation from the preceding subparagraph, the allowances referred to in article 31, paragraph 2, 4 °, include these additional compensation for the period until December 31, 2007, when their regulation by collective labour agreement or individual agreement, does not explicitly that their payment is interrupted in the event of return to work. » Art. 95 A section 146 of the 1992 income tax Code, as amended by the laws of 6 July 1994 and August 10, 2001, the following changes are made: A. 1 ° to 1 °, the words 'and 2 ° bis' shall be deleted;
2 ° 2 ° bis is repealed.
B. the 2 ° is repealed.
C. the 2 °, repealed by article 95, B, of this Act, is restored in the following wording: «2 ° additional compensation: compensation referred to in article 31bis;
S.
96A article 147 of the same Code, as amended by the law of August 10, 2001, the following changes are made: A. 1 ° 2 ° is replaced as follows: "2 ° when net income is composed partially of pension or other income replacement: a proportion of the amount referred to in 1 °, proportional to the report that there is between the net amount of pensions and other replacement income and. on the other hand, the amount of net income, excluding, in the case of obtaining a supplementary allowance referred to in article 31bis of the wage obtained in the new employer or the income obtained from a new occupation as an independent; »;
2 ° 3 ° and 4 ° are repealed;
B. the 5 ° and 6 ° are repealed.
S. 97A article 150 of the same Code, as amended by the law of August 10, 2001, the following changes are made: 1 ° to the paragraph 1, the words "and the reduction for early retirement new scheme» shall be deleted;
2 ° paragraphs 2 and 3 shall be replaced as follows: "the reduction for unemployment benefits is calculated together for both spouses. This effect, unemployment benefits, the net income and taxable income of both spouses are respectively added to calculate the reduction and limits.
Reduction for unemployment benefits calculated in accordance with paragraph (2) is then allocated by taxpayer in proportion to the proportion of its allocations of unemployment in total unemployment of both spouses. » Art. 98A article 154, paragraph 1, of the same Code, as amended by the law of 10 August 2001, 2 ° is deleted.
S.
99A article 243 of the same Code, replaced by the programme act of 27 December 2004 and amended by the Act of 3 July 2005, the following changes are made: A. 1 ° paragraph 2, 1 °, the words "in article 147, 1 °, 5 ° and 7 °', are replaced by the words 'in article 147, 1 ° and 7 °,';
2 ° paragraph 3 is replaced by the following: "when a common tax is established, when revenue consists wholly or partially of unemployment benefits, the reduction to these allocations of unemployment calculated in accordance with the preceding paragraph, shall be granted only once for both spouses. '' »;
B. Article 2, 2 °, is repealed.
S. 100. articles 95, 96 (b), and 99, come into force as from the 2005 tax year.
Articles 95, B, 96, A, 2 °, 97, 98 and 99, (b), shall enter into force from the 2006 tax year.
Articles 94, 95, C, and 96, A, 1 °, are applicable to the allowances paid or attributed as of 1 January 2006.
CHAPTER III. -Pensions complementary art. 101. article 169, § 1, of the income tax Code 1992, amended by the laws of 28 July 1992, of 28 December 1992 to May 17, 2000, by royal decree, dated July 13, 2001 and by laws of December 24, 2002 and April 28, 2003 is supplemented by the following subparagraph: ' by way of derogation from paragraph 1, supplementary pensions funds allocated in accordance with article 52 bis of the order royal No. 72 of 10 November 1967 on to. Superannuation retirement and survival of self-employed workers as it was in force before being replaced by article 70 of the programme act of 24 December 2002, or supplementary pensions referred to in title II, chapter I, section 4 of the programme act of 24 December 2002, no speakers, for the determination of the taxable base, only to the extent of the annuity that would result from the conversion of 80 p.c. of the capital using the coefficients referred to in paragraph 1 in the measure where they are settled at the earliest at the legal age of retirement of the beneficiary which remained effectively active at least until that age.
By way of derogation from paragraph 2, when capital referred to in that paragraph are liquidated as soon as possible to the legal age of retirement of the beneficiary which remained effectively active at least until that age, the first instalment on which the conversion is applicable is taken into account only to the extent of 80 p.c.» art. 102A article 171 of the Code, as last amended by the law of April 28, 2003, the following changes are made: 1 ° 2 °, b, is replaced by the following: "b) the capital and cash values referred to 4 ° f, insofar as:-they consist through personal contributions referred to article 1451, 1 °,

and liquidated in the circumstances referred to in 4 °, f;
-It is of capital made up through contributions of the employer or the company and liquidated as soon as possible to the legal age of retirement of the beneficiary which remained effectively active at least until that age; »;
2 ° 4 ° f, is supplemented as follows: «-capital made up through contributions of the employer or the company and liquidated as soon as possible to the legal age of retirement of the beneficiary which remained effectively active at least until that age;
S. 103. article 515bis of the Code, inserted by the law of 28 December 1992 and amended by the law of 17 May 2000, is supplemented as follows: 'by way of derogation from paragraph 4, when capital consisting entirely or partially through contributions additional insurance against old age and premature death referred to in article 52, 9 ° before it cannot be repealed by article 78 of the law of 28 December 1992 , are liquidated as soon as possible to the legal age of retirement of the beneficiary which remained effectively active at least until this age, it is necessary to use the same method of calculation as that referred to in article 169, § 1, paragraph 4, for the conversion of the first tranche of EUR 50 000 of these assets. » Art. 104A article 515quater, § 1, of the same Code, inserted by the law of 28 April 2003 and amended by the Act of 27 December 2005 amending various provisions, the following changes are made: 1 ° point b is replaced by the following provision: "b) at the rate of 10 p.c.: capital and cash values referred to in c, and liquidated in the circumstances described in the c. them, to the extent where they consist in using personal contributions referred to in article 1451, 1 °, or to the extent where it comes to capital through contributions of the employer or the company and liquidated as soon as possible to the legal age of retirement of the beneficiary which remained effectively active at least until that age; »;
2 ° the introductory sentence of point c is replaced by the following provision: "c) at the rate of 16.5 per cent: the capital and values referred to in article 34, § 1, 2 °, paragraph 1 a to c, non-taxable pursuant to article 169, § 1, to the extent where such capital or cash values are not made through personal contributions referred to in article 1451. , 1 °, or where it is capital constituted by means of employer contributions to the company and liquidated as soon as possible to the legal age of retirement of the beneficiary which remained effectively active at least until that age, and when such capital or these cash values are attributed to the recipient no later than 31 December 2009; » Art. 105. This chapter is applicable to capital liquidated after January 1, 2006.
CHAPTER IV. -Exemption from payment of the withholding tax article 106. in Title VI, chapter I, Section IV, of the 1992 income tax Code, it is an article inserted 2753, worded as follows: «art.» 2753. universities and colleges who pay or assign pay researchers wizards and the National Scientific Research Fund and the Fund voor Wetenschappelijk Onderzoek-Vlaanderen which pay or assign salaries to fellows and researchers who are liable for the withholding tax on such remuneration under article 270, 1 °, shall be exempt from pay to the treasure 50 p.c. of this withholding tax provided they remember about the said remuneration 100 BW said checkoff.
Exemption from payment of the withholding tax referred to in paragraph 1 shall also be granted to scientific institutions that are approved for this purpose by royal decree deliberated in the Council of Ministers and that pay or assign pay either their Assistant researchers or their post-doctoral researchers.
The same exemption shall also be granted to businesses that pay or assign pay researchers for research projects carried out in implementation of partnership agreements signed with universities or high schools established in the European economic area, or approved scientific institutions referred to in paragraphs 1 and 2. This exemption applies only to the withholding tax on wages that are paid within the framework of the research project during the period of this project provided they relate has effective employment in the research project.
To qualify for exemption from payment of the withholding tax referred to in paragraph 1 to 3, the employer shall, in support of his statement to the withholding tax, provide evidence that, during the period to which the declaration relates to withholding tax, workers for which the exemption is sought were actually used either as researchers assistants or as researchers or post-doctoral researchers assigned to the realization of the research referred to in paragraph 3. King lays down detailed rules for the administration of this evidence.
The King may, by Decree deliberated in the Council of Ministers, increase the percentage of 50 per cent up to 75 per cent maximum as regards the universities or high schools established in the European economic area, or scientific institutions referred to in paragraph 1. » Art. 107. in the same title, it is inserted an article 2754, worded as follows: «art.» 2754 § 1. This article is applicable to employers belonging to the sector of fishing at sea which are, pursuant to article 270, 1 °, liable for the withholding tax professional due to the payment or the award, referred to in article 273, 1 °, taxable wages of their workers employed on board a ship registered in a Member State of the Union European and fitted with a letter from sea. However, this article is applicable only with regard to withholding tax withheld in pursuance of article 272.
Before making the payment to the Treasury, the amount of the withholding tax deducted is compared with the amount of fictional withholding obtained taking into account daily flat-rate remuneration as a basis for the calculation of social security contributions, as they are laid down in the regulation laying down the lump-sum remuneration daily for the calculation of social security contributions due to manual workers whose remuneration consists in whole or in part by tips or service, as well as for workers bound by a contract of engagement for sea fishing.
When the amount of the withholding tax deducted is less than the amount of the withholding tax shadow, referred to in paragraph 1 employers are required to pay to the Treasury, all of the fictional withholding.
The difference between the fictional withholding and withholding tax withheld is for employers to the deductible business expenses referred to in article 49 and is not attributable to the head of the worker.
When the amount of the withholding tax withheld exceeds the amount of fictional withholding, employers are required to pay to Treasury Board that a amount equal to the fictional withholding.
The surplus of the withholding tax withheld is paid by the employer to the «Zeevissersfonds» established by the collective agreement of August 29, 1986.
§ 2. The King determines the rules and terms and conditions related to the way:-to demonstrate, upon the filing of the declaration to the withholding tax, workers for which the withholding tax deducted is not paid completely for the period to which the statement relates, were actually occupied with a ship referred to the § 1, 1st paragraph;
-to distinguish, upon filing of withholding tax declaration, in the case referred to the § 1, paragraph 3, between the selected withholding and withholding tax paid. » Art.
108. in the same title, it is inserted an article 2755, as follows: «art.» 2755 § 1. Companies where takes place a team work or a work of night, who pay or assign a shift premium and who are liable for the withholding tax on the premium under article 270, 1 °, shall be exempt from pay to the Treasury an amount of withholding tax equal to 5.63 per cent of payments taxable, premiums included team, provided you retain on such remuneration and bonuses all said checkoff.
The remuneration taxable, award-winning team included, referred to in the preceding paragraph are taxable remuneration of workers determined in accordance with article 31, paragraph 2, 1 ° and 2 °, excluding holiday pay, end-of-year bonus and salary arrears.
To qualify for the exemption from payment of the withholding tax referred to in paragraph 1, the employer must provide, on the occasion of his statement to the withholding, the evidence that workers for which the exemption is claimed have done work as a team during the period to which the declaration relates to the withholding tax. King lays down detailed rules for the administration of this evidence.
The King may by order deliberated in Council of Ministers wear the percentage referred to in paragraph 1 to maximum 10.7 BW § 2. For the purposes of § 1, means: 1 ° by companies where takes place a teamwork: companies where the work is done by workers of category 1 referred to in article 330 of the programme law (I) of 24 December 2002, at least two teams comprising two workers at least,.

which do the same work both in what concerns its object as regards its scope and which occur in the course of the day without that there is no interruption between the successive teams and overlap more than a quarter of their daily tasks.
2 ° by companies where night work is exercised: companies where workers of category 1 referred to in article 330 of the programme law (I) of 24 December 2002, conducted in accordance with regulations applicable in the company work, benefits between 20 hours and 6 hours, excluding workers who exercise benefits only between 6 hours and 24 hours and workers who start usually work from 5 hours;
3 ° per shift premium, bonus which is awarded on the occasion of team work referred to in 1 °, or night work under 2 °;
4 ° companies approved for the interim job that put interim provision of undertakings referred to in 1 ° and 2 °, which employ these temporary workers in a system of team work or night work in the service of a worker of category 1 are, in what concerns the exemption from payment of the withholding tax on the taxable remuneration of these temporary workers in which are included the bonuses assimilated these companies. » Art. 109a article 2753, of the same Code, inserted by article 106, paragraphs 3 and 4 are replaced as follows: "the same exemption shall also be granted: 1 ° to companies that pay or assign salaries to researchers in research projects carried out in implementation of partnership agreements signed with universities or high schools established in the European economic area. or approved scientific institutions referred to in paragraphs 1 and 2. This exemption applies only to the withholding tax on wages that are paid in the context of the research project during the period of the project insofar as they relate to the actual employment in the research project;
2 ° to companies that meet the definition of "Young Innovative Company" and who pay or allocate payments to employee scientific staff as an employed within this society. Young Innovative Company means a company realizing research projects when, at the end of the taxable period, it simultaneously meets the following conditions: has) it is a small company within the meaning of article 15, § 1 of the Code of corporations;
(b) it is made less than 10 years before January 1 of the year during which the withholding tax exemption is attributed;
(c) it is not incorporated in a concentration, a restructuring, an extension of pre-existing activity or a resumption of such activities;
(d) it conducted of research and development expenditures representing at least 15 p.c. of the total costs of the previous taxable period. "When, at the end of a taxable period, the company no longer meets all conditions to be a Young Innovative Company, exemption from payment of the withholding tax will no longer be applied on remuneration paid or allocated from the next month.
Scientific staff referred to in article 3 (2), includes researchers, research technicians and project managers of research and development, excluding administrative and commercial staff.
To qualify for exemption from payment of the withholding tax referred to in the preceding paragraphs, the employer must provide evidence that workers for which the exemption is claimed were occupied on the occasion of his statement to the withholding tax and in the manner determined by the King, indeed, during the period to which the withholding tax declaration relates:-either as research assistants or postdoctoral researchers referred to in paragraphs 1 and 2;
- either as researchers for the realization of research projects referred to in paragraph 3, 1 °;
- either as a scientific personnel in a company which is a Young Innovative Company. » Art. 110. in the same article the following modifcations are made: 1 ° paragraph 3 is supplemented as follows: «3 ° subject to the reduction of the percentage of 50 p.c. 25 p.c., to businesses that pay or assign salaries to researchers who have a doctoral degree in applied sciences, exact sciences, medicine or veterinary or engineering and are engaged in research or development programs»;
2 ° the penultimate paragraph is supplemented as follows: '-either as researchers for the realization of research and development programmes referred to in paragraph 3, 3 °. ';
3 ° article is supplemented as follows: «The King may, by Decree deliberated in the Council of Ministers, increase the percentage of 25 per cent referred to in paragraph 3, 3 °, 50 sq. ft.» » Art. 111 article 385 of the programme law (I) of 24 December 2002, amended by laws-programme on 8 April 2003 and on 27 December 2004, the Dutch text of the last paragraph is replaced by the following provision: "De Koning kan voor universiteiten of hogescholen, gevestigd in Europese Economische Ruimte, of erkende wetenschappelijke instellingen als bedoeld voor het eerste lid. , bij een besluit vastgesteld na overleg in Ministerraad, het percentage van 50 pct. verhogen tot maximaal 75 pct. «»» Art. 112 are repealed with effect from the entry into force of articles 106 to 112 of this Act:-section 385 of the programme law (I) of 24 December 2002, amended by laws-programme of the 8 April 2003 and 27 December; 2004 and section 111 of this Act
-article 387 of the programme law (I) of 24 December 2002;
-article 301 of the programme act of 22 December 2003, as amended by the Act of July 3, 2005.
S. 113. articles 106 to 108 are applicable to the remuneration and rewards team and night paid or attributed as of 1 January 2006.
Article 109 is applicable to remuneration paid or allocated from July 1, 2006.
Section 110 is applicable to remuneration paid or attributed as of 1 January 2006.
Section 111 has effect from the entry into force of article 385 of the programme law (I) of 24 December 2002.
Chapter V. - Allowances for reclassification s. 114. article 171, 5 °, of the Code of tax revenues, 1992, amended by the law of 6 July 1994, April 6, 2000, July 20, 2000 and 13 July 2001, is supplemented by a letter f as follows: 'f) reclassification allowance referred to in title IV, Chapter 5, Section 3 of the Act to the solidarity between generations Pact.'
CHAPTER VI. -Tax deduction for capital at risk art.
115. article 205sexies of the 1992 income tax Code, inserted by the law of 22 June 2005, is reported.
S. 116. article 115 comes into force from the 2007 tax year.
CHAPTER VII. -Tax exemption of fitness to work and premiums premiums regional career transition and subsidies in capital and interest under the legislation of economic expansion, attributed to companies art. 117. in title III, chapter II, section III, of the 1992 income tax Code, it is inserted a subsection Irebis as follows: "subsection Irebis". -Exempt regional aid measures art.
193bis. § 1. Premiums of fitness to work and career transition Awards, awarded by regional institutions relevant to companies and which meet the conditions laid down in Regulation (EC) No 2204/2002 of the Commission of 12 December 2002 on the application of articles 87 and 88 of the EC Treaty to aid State for employment or who are or have been accepted by the Commission in this context European are exempt in the head of income.
Capital and interest subsidies allocated by the regions under the legislation of economic expansion for the acquisition or the creation of tangible and intangible assets to companies, are exempt in the head of income.
§ 2. In case of disposal of assets referred to the § 1, paragraph 2, except during a disaster, an expropriation, requisitioned property or another event similar, which occurred in the first three years of the investment, the amount of previously exempt profit is considered a benefit of the taxable period during which the alienation took place.
S. 118a article 198, paragraph 1, of the same Code, amended by the acts of 28 July 1992, 22 July 1993, 27 December 1993, July 6, 1994 and December 20, 1995, by the royal decree of 20 December 1996 and by the laws of December 22, 1998, may 4, 1999, on May 22, 2001, December 24, 2002 and December 15, 2004 , inserted a 14 °, as follows: "14 ° the portion of premiums, capital and interest subsidies referred to in article 193bis, § 1er, which has been previously exempt permanently and that is refunded to the region concerned.".
S.
119. articles 117 and 118 apply to grants and subsidies notified from 1 January 2006 and provided that the date of notification as soon as possible refers to taxable period that relates to the 2007 tax year.
Any changes from November 18, 2005, at the date of closure of the annual accounts is irrelevant.
CHAPTER VIII. -Establishment of a research and development tax credit

S. 120. article 201 of the Code of tax revenues, 1992, replaced by the law of 28 July 1992 and amended by the Act of 4 May 1999, by the Royal Decrees of 20 July 2000 and July 13, 2001 and by the laws of 27 December 2004 and June 22, 2005, is supplemented by the following subparagraph: "the taxpayer who opted irrevocably for the research and development tax credit referred to in article 289quater. ((, can no longer qualify for the investment allowance referred to in articles 69, § 1, paragraph 1, 2 °, a) and b), and 70, paragraph 2, and for the taxpayer, of 620 000 EUR and 2 480 000 EUR amounts provided for in article 72, paragraph 2, are set 310 000 EUR and 1 240 000 EUR respectively. » Art.
121 article 205ter, § 5, of the same Code, inserted by the law of 22 June 2005, the words 'of the research and development tax credits"are inserted between the words '§§ 2 to 4," and the words "and capital subsidies' s. 122. article 240, paragraph 2, of the same Code, inserted by the Act of 28 July 1992, is replaced by the following provision: «in the head of the companies referred to in paragraph 1, the investment allowance arrangements are the provisions applied to the corporate income tax.»
S. 123. in Title VI, chapter II, section IVA, of the same Code, inserted by the law of 20 December 1995, sections 289bis and 289ter form a new sub-section Ire - 'Tax Credit for taxpayers physical persons' arts. 124. in the same section IVA, it is inserted into a new sub-section II - 'Tax Credit for taxpayers companies', an article 289quater, worded as follows: «art.» 289quater. in relation to fixed assets covered by article 69, § 1, paragraph 1, 2 °, a) and b), it may be entered on the corporate income tax a tax credit equal to the rate specified in paragraph 2, applied to a proportion of the value of investment or returns of tangible assets acquired new or in mint condition and new intangible When these assets are assigned in Belgium to the exercise of the social object. This tax credit is referred to as "research and development tax credit" the research and development tax credit rate equal to the rate provided for in article 215, paragraph 1, of the complementary contribution of crisis referred to in article 463bis.
To qualify for the credit of tax referred to in paragraph 1, taxpayers must have this right to irrevocably from a taxable period specified. » Art. 125. in the same subsection II, it is inserted an article 289quinquies, worded as follows: «art.» 289quinquies. the quota referred to in article 289quater, paragraph 1, is equal to the percentage specified in article 69, § 1, paragraph 1, 2 °. » Art. 126. in the same subsection II, it is inserted an article 289sexies, worded as follows: «art.» 289sexies. in relation to fixed assets covered by article 69, § 1, paragraph 1, 2 °, b), taxpayers can choose to spread the tax credit for research and development over the period of depreciation of these assets.
In this case, the tax credit for research and development spread is equal to the rate provided for in article 289quater, paragraph 2, applied to the depreciation allowed for each taxable period contained in the amortization period, multiplied by the percentage specified in article 70, paragraph 2.
When assignment or upgrading disused a fixed asset, the total of tax credits for research and development allocated in accordance with paragraph 1 is less than the tax credit for research and development which could be applied in accordance with article 289quinquies, a tax credit for research and further development shall be granted with due competition. » Art.
127. in the same subsection II is inserted an article 289septies, worded as follows: «art.» 289septies. the research and development tax credit does not come into account for the determination of the capital gains or subsequent write-downs on fixed assets due to which it was granted.
» Art. 128. in the same subsection II, it is inserted an article 289octies, worded as follows: «art.» 289octies. provisions for the exclusion of capital referred to in articles 75 and 76 for the deduction for investment are also applicable to the research and development tax credit. » Art. 129. in the same subsection II, it is inserted an article 289novies, worded as follows: «art.» 289novies. the King determines the modalities for the application of the tax credit for research and development, the obligations which taxpayers must satisfy to qualify, as well as criteria which patents and assets must meet to give right to the tax credit. » Art. 130. article 292bis of the Code, repealed by the law of 22 June 2005, recovered in the following wording: art. 292bis. § 1.
The research and development tax credit is charged fully on the corporate income tax.
In the event of absence or insufficiency of tax for a year for which the tax credit for research and development can be attributed, the tax credit for research and development not imputed for this tax year, successively referred to the four following tax years.
The allocation of the research and development tax credit deferred tax of each of the years following tax may not however exercise tax 105 400 EUR or, when the total amount of the tax credit for research and development carried forward at the end of the previous tax year exceeds 421 600 EUR, exceed 25 per cent of this amount total.
The balance of tax credit for research and development from the tax year the oldest is charged in the first place.
If it will not be charged for a taxable year determined tax of five successive taxation years, a portion of the tax credit for research and development in this tax year, this part is rendered.
§ 2. When taking or change of control of a corporation during the tax period, which does not meet legitimate needs of economic or financial, yet unapplied tax credit only is not reported on related companies tax this tax period, or any other subsequent taxable period.
§ 3. When in application of article 46, § 1, paragraph 1, 2 °, or section 211, § 1, a company receives the contribution of a branch of activity or a universality of property or absorbs another company by merger or scission in whole or in part, the tax credit that the company acquiring or beneficiary could not before this intake or absorption is postponed in the same proportion as that which is laid down in article 206 § 2, paragraph 1.
In case of merger operated pursuant to section 211, § 1, the tax credit that the acquired company was unable to apply before the merger was postponed in the head of the acquiring company, in the same proportion as that which is laid down in article 206, § 2, paragraph 2.
In the event of Division, operated in accordance with article 211, § 1, 1 paragraph applies to the portion of the tax credit which is determined in proportion to the net tax value of the elements absorbed in the total of the tax net assets of the acquired company.
This tax credit determined in accordance with paragraphs 1 to 3 is considered to relate to the tax year during which the operation.
By way of derogation to the § 1, paragraphs 2 and 5, the credit determined in accordance with paragraphs 1 to 3 is not refundable but can be carried forward without limitation in time. » Art. 131. in Title X of the Code, it is inserted a section 530, as follows: «art.» 530 § 1.
With regard to taxpayers subject to the corporate income tax and who exercise the option provided for in article 289quater from a given tax year, it is subtracted to the total of the investment allowance deferred at the end of the previous year, the proportion of the total which corresponds to deductions for investment determined on the basis of articles 69, § 1 ((, paragraph 1, 2 °, a) and b), and 70, paragraph 2, for the three previous tax years.
The proportion subtracted in 1 paragraph is converted into a tax credit for research and development carried forward by multiplying this proportion by the tariff provided for in article 289quater, paragraph 2.
This tax credit is considered to relate to the year preceding that for which he has opted for the research and development tax credit.
By way of derogation from article 292bis, § 1, paragraphs 2 and 5, this tax credit is not refundable but may be carried over without limit in time.
§ 2. In relation to these same taxpayers who, in accordance with article 70, paragraph 2, had chosen to spread out the deduction for investment for fixed assets acquired or formed during the taxable periods previous to that of the option for the tax credit, the tax credit for research and spread development which replaces the investment to these capital allowance , is equal for each tax year for a taxable period remaining depreciation period depreciation allowed for the taxable period, multiplied by the percentage specified in article 70, paragraph 2, and the rate provided for in article 289quater, paragraph 2. » Art. 132. the

sections 120 to 131 come into force from the 2007 tax year.
Any changes from November 18, 2005, at the date of closure of the annual accounts is irrelevant.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels, December 23, 2005.
ALBERT by the King: the Prime Minister, G. VERHOFSTADT the Minister of finance, D. REYNDERS. the Minister of Social Affairs and public health, R. DEMOTTE the Minister of Middle Classes, Ms. S. LARUELLE the Minister of Pensions, B. TOBBACK. the Minister of employment, P. VANVELTHOVEN sealed with the seal of the State: the Minister of Justice, Mrs L.
ONKELINX _ Notes (1) House of representatives.
Documents: 51 2128 /(2005-2006): 001: Bill.
002: Erratum.
003-011: amendments.
012 and 013: reports.
014: Text adopted by the committees.
015: Report.
016: Amendments.
017: Text adopted in plenary meeting and transmitted to the Senate.
Full report: December 15, 2005.
Senate.
Documents: 3-1484 /(2005-2006): No. 1: project referred by the Senate.
No. 2: Amendementen.
Nos. 3 and 4: reports;
No. 5: Decision not to amend.
Annals of the Senate: December 2005.

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