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26 DECEMBER 2015. - Act respecting measures to strengthen job creation and purchasing power (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The House of Representatives adopted and sanctioned the following:
PART 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 74 of the Constitution.
PART 2. - Social provisions
CHAPTER 1^er. - Amendments to Royal Decree No. 38 of 27 July 1967 organizing the social status of independent workers
Section 1^re. - Reduction of contributions in 2016
Art. 2. In article 12 of Royal Decree No. 38 of 27 July 1967 organizing the social status of independent workers, last amended by the law of 22 November 2013, the following amendments are made:
1° in § 1^erParagraph 1^er, 1°, the words "22,00 p.c." are replaced by the words "21,50 p.c."
2° in § 2, paragraph 2, 1°, the words "22,00 p.c." are replaced by the words "21,50 p.c.".
Art. 3. Article 13, § 1^er, paragraph 2, 1°, of the same order, last amended by the law of December 21, 2007, the words "22,00 p.c." are replaced by the words "21,50 p.c.".
Art. 4. This section comes into force on 1^er January 2016.
Section 2. - Reduction of contributions in 2017
Art. 5. In article 12 of Royal Decree No. 38 of 27 July 1967 organizing the social status of independent workers, last amended by article 2, the following amendments are made:
1° in § 1^erParagraph 1^er, 1°, the words "21,50 p.c." are replaced by the words "21,00 p.c."
2° in § 2, paragraph 2, 1°, the words "21,50 p.c." are replaced by the words "21,00 p.c.".
Art. 6. Article 13, § 1^er, paragraph 2, 1°, of the same order, last amended by article 3, the words "21,50 p.c." are replaced by the words "21,00 p.c.".
Art. 7. In article 13bis, § 2, of the same decree, inserted by the law of December 21, 2007 and last amended by the law of November 22, 2013, the words "21.50 p.c." are each replaced by the words "21.00 p.c.".
Art. 8. This section comes into force on 1^er January 2017.
Section 3. - Reduction of contributions in 2018
Art. 9. In article 12 of Royal Decree No. 38 of 27 July 1967 organizing the social status of independent workers, last amended by article 5, the following amendments are made:
1° in § 1^erParagraph 1^er, 1°, the words "21,00 p.c." are replaced by the words "20,50 p.c."
2° in § 2, paragraph 2, 1°, the words "21,00 p.c." are replaced by the words "20,50 p.c.".
Art. 10. Article 13, § 1^er, paragraph 2, 1°, of the same order, last amended by article 6, the words "21,00 p.c." were replaced by the words "20,50 p.c.".
Art. 11. In article 13bis, § 2, of the same decree, inserted by the law of 21 December 2007 and last amended by article 7, the words "21,00 p.c.". are each time replaced by the words "20,50 p.c.".
Art. 12. This section comes into force on 1^er January 2018.
Section 4. - Transitional provision
Art. 13. Social contributions for civil quarters of social status of self-employed persons prior to the respective dates of entry into force of the sections of this chapter shall be calculated and collected in accordance with the provisions in force on the day before that of the respective dates of entry into force.
CHAPTER 2. - First commitments
Art. 14. In section 342 of the Program Law (I) of 24 December 2002, as amended by the Act of 26 December 2013, the word "five" is replaced by the word "six".
Art. 15. In section 343 of the Act, replaced by the Act of 22 December 2003 and amended by the Acts of 26 December 2013 and 20 July 2015, a paragraph 3/3 is inserted as follows:
§ 3/3. It is considered a new employer of a sixth worker, the employer who, for at least four consecutive quarters prior to the quarter of the appointment of a sixth worker, has not been subject to the aforementioned law of June 27, 1969 because of the occupation of more than five workers other than apprentices, domestic workers, part-time workers and casual workers referred to in section 2/1 of the law of June 27, 1944 "
Art. 16. This chapter comes into force on 1^er January 2016.
CHAPTER 3. - Competitiveness
Section 1^re. - Amendments to the Act of 29 June 1981 establishing the general principles of social security for wage workers
Sub-section 1^re. - Period 2016-2017
Art. 17. In Article 38, § 3bis, of the Law of 29 June 1981 establishing the general principles of social security of employed workers, last amended by the Law of 25 April 2014, the following amendments are made:
1° to paragraph 1^er the words "due employers' scores" are replaced by the words "basic employers' membership due";
2° the second paragraph is replaced by the following:
"The rate obtained in accordance with paragraph 1^er is increased by 0.40 pct. if the worker falls under the application of the annual holiday laws, coordinated on June 28, 1971. »;
Paragraph 9 is replaced by the following:
"For the purposes of this paragraph, the contribution referred to in § 3, paragraph 1^er, 9°, and the contribution for closing companies are added to the basic employer fee. "
Art. 18. This subsection comes into force on 1^er April 2016.
Sub-section 2. - 2018-2020 period
Art. 19. In Article 38, § 3bis, of the aforementioned Law of 29 June 1981, as amended by Article 17, the following amendments are made:
1° in paragraph 2, the words "that do not belong to category 1 as defined in section 330 of the Program Law (I) of 24 December 2002" are inserted between the words "the worker" and the words ", fall under the application";
2° a paragraph written as follows is inserted between paragraphs 2 and 3, which becomes paragraph 4:
"For category 1 as defined in section 330 of the Program Law (I) of December 24, 2002, the salary model contribution is equal to the sum of 4.27 per cent of the worker's salary amount and 4.27 per cent of the basic employer contribution amount due from 1^er January 2018. »;
3° in paragraph 4, which becomes paragraph 5, the words "paragraph 3" are replaced by the words "paragraph 4";
4° Paragraph 9, which became paragraph 10, is supplemented as follows:
"The decrease in the rate referred to in paragraph 3 is not applicable to these contributions. "
Art. 20. This subsection comes into force on 1^er January 2018.
Section 2. - Amendments to the Programme Law (I) of 24 December 2002
Sub-section 1^re. - Period 2016-2017
Art. 21. Article 330, paragraph 1^er, of the Programme Act (I) of 24 December 2002, as amended by the Act of 22 December 2003, the definition of "Category 1" is replaced by the following:
"Category 1: Occupations as a worker subject to all the regimes referred to in Article 21, § 1^er, of the law of 29 June 1981 and which is not covered in any other category as well as occupations as worker bound by a contract of work with the Royal Theatre of the Mint or the Palais des Beaux-Arts, organizations of public interest referred to in category B of Article 1^er of the Act of 16 March 1954 on the Control of Certain Public Interest Organizations. For this category the contribution referred to in Article 38, § 3, paragraph 1^er, 1°, is pressed to 22.65 % from 1^er April 2016 and the contribution referred to in Article 38, § 3, paragraph 1^er, 2°, is pressed to 22.65 % from 1^er April 2016. "
Art. 22. In section 331 of the Act, last amended by the Act of 19 December 2014, the following amendments are made:
1° in paragraph 2, the sentences "From 1^er January 2017, F is still increased by EUR 14,00 for a Category 1 worker. From 1^er January 2019, F is still increased by EUR 14.00 for a Category 1 worker." are repealed;
2° paragraph 2 is supplemented by the following sentence:
“From 1^er April 2016 to December 31, 2017, F is EUR 438.00 for a Category 1 worker. »;
3° paragraphs 8 to 10 are repealed.
Art. 23. This subsection comes into force on 1^er April 2016.
Sub-section 2. - 2018-2020 period
Art. 24. In article 330, paragraph 1^er, of the Programme Act (I) of 24 December 2002, as amended by section 21, Category 1 is supplemented by the following sentence: "For this category the contribution referred to in Article 38, § 3, paragraph 1^er, 1°, is pressed at 19.88 % from 1^er January 2018 and the contribution referred to in Article 38, § 3, paragraph 1^er, 2°, is pressed at 19.88 % from 1^er January 2018. ".
Art. 25. In section 331 of the Act, as amended by section 22, the following amendments are made:
1° in paragraph 1^er, the sentence "For a quarterly salary above a specified salary ceiling S1, a supplement is added to F that evolves linearly depending on the difference between the quarterly wage and the salary ceiling and whose slope is determined by the coefficient d." is repealed;
2° paragraph 2 is supplemented by the following sentence:
"From 1^er January 2018, the amount F is 0.00 EUR for a Category 1 worker. "
Art. 26. This subsection comes into force on 1^er January 2018.
Subsection 3. - Construction
Art. 27. The King determines by royal decree deliberated in the Council of Ministers, after consultation with the representative organisations of employers and workers performing mainly or among other things activities in the construction, the way in which employers' contributions are reduced for a total amount of €604.9 million for companies carrying out activities in the construction.
Enabling the King in paragraph 1^er expires 30 June 2018. Orders made under paragraph 1^er cease to produce their effects at the end of the sixth month following their entry into force if they have not been confirmed by law before that date and, in any case, by December 31, 2018.
Orders confirmed by law within the meaning of paragraph 2 may only be repealed, amended, supplemented or replaced by law.
CHAPTER 4. - Financing
Section 1^re. - Decrease in alternative funding 2016
Art. 28. Section 66 of the Program Act of 2 January 2001, last amended by the Act of 10 August 2015, is supplemented by paragraph 3nonies, which reads as follows:
“§3noies. For the year 2016, the amounts fixed according to the method determined in § 1^er and distributed according to the distribution key provided in § 2 are:
1° diminished of 5.048.666 thousand euros with respect to the overall SONS-management;
2° diminished of 222.991 thousand euros with regard to overall financial management in the social status of independent workers. "
Section 2. - Health care financing
Art. 29. Article 24, § 1^erbis, of the Act of 29 June 1981 establishing the general principles of social security for wage-workers, last amended by the Act of 10 August 2015, is supplemented by a paragraph which reads as follows:
"For the 2016 fiscal year, by derogation from the preceding paragraphs, the amount is set at 19.925.021 thousand euros. "
Art. 30. Article 6, § 1^erbis of the Royal Decree of 18 November 1996 on the introduction of comprehensive financial management in the social status of independent workers, pursuant to Chapter I^er of Title VI of the Act of 26 July 1996 on the Modernization of Social Security and the Sustainability of Legal Pension Plans, which was last amended by the Act of 10 August 2015, is supplemented by the following subparagraph:
"For the 2016 fiscal year, by derogation from the preceding paragraphs, the amount is 1.970.290 thousand euros. "
Section 3. - Impact of the sixth state reform on alternative financing and special assignments
Art. 31. In section 66 of the Program Act of 2 January 2001, last amended by the Act of 10 August 2015, the following amendments are made:
1° in paragraph 1^erparagraphs 6, 7, 10 and 12 are repealed;
2° in paragraph 2, the 2°, 7°, 8°, 11° and 13° are repealed;
3° paragraph 3quinquies is repealed.
Art. 32. Article 9bis, § 2, of the Act of 20 July 2001 to promote the development of services and employment of proximity, inserted by the law of 27 December 2006, is repealed.
Art. 33. Section 211 of the Program Law (I) of 24 December 2002, last amended by the Act of 9 July 2004, is repealed.
Art. 34. Article 38, paragraph 1^er, of the Programme Act of 20 July 2006 is repealed.
Art. 35. Section 63 of the Program Act of 27 April 2007, as amended by the Act of 17 June 2009, is repealed.
Art. 36. Section 25 of the Act of 5 September 2001 to improve the employment rate of workers is repealed.
Art. 37. In the table annexed to the Act of 24 December 1993 creating budgetary funds and amending the Organic Law of 27 December 1990 creating budgetary funds, as amended by the Act of 5 September 2001, under section 23-Employment, Labour and Social Concertation, under the name of the Organic Budget Fund 23-9-Professional Experience Fund, the words "- Income from the contributions of employers and workers paid to the National Social Security Office whose amount is determined annually"
Art. 38. Section 309 of the Program Law (I) of 24 December 2002, last amended by the Act of 23 December 2005, is repealed.
Art. 39. Section 310/1 of the Program Law (I) of 24 December 2002, inserted by the Act of 29 December 2010, is repealed.
Section 4. - 2016 alternative tax shift financing
Art. 40. Section 66, § 15, repealed by the Act of 10 August 2015, is reinstated in the following wording:
Ҥ 15. For the year 2016 an amount of 1.256.039 thousand euros is taken from the movable pre-account and is granted to the ONSS-management global, to finance the tax shift.
This amount will be paid in nine equal monthly instalments from April 2016.
For the year 2016 an amount of 48,679 thousand euros is taken from the movable account and is granted to the overall financial management of the social status of independent workers, to finance the tax shift.
This amount will be paid in twelve equal monthly instalments beginning in January 2016. "
Section 5. - Alternative financing related to the decrease of the T.V.A. on electricity
Art. 41. In Article 66, § 1^erParagraphs 16, 17, 18 and 19 of the Programme Law of 2 January 2001 are repealed.
Section 6. - Entry into force
Art. 42. This chapter comes into force on 1^er January 2016, with the exception of section 3, which produces its effects on 1^er January 2015.
PART 3. - Tax provisions
CHAPTER 1^er. - Income tax
Section 1^re. - Speculation tax
Art. 43. In Article 44, § 2, of the Income Tax Code 1992, the words "in Article 90, 8°" are replaced by the words "in Article 90, paragraph 1^er8°."
Art. 44. In section 46 of the same Code, last amended by the Act of 12 May 2014, the following amendments are made:
1° in paragraph 1^er, paragraph 5, the words "in article 90, 8°," are replaced by the words "in article 90, paragraph 1^er8°."
2° in paragraph 2, paragraph 1^er, the words "of article 90, 8°," are replaced by the words "of article 90, paragraph 1^er8°."
Art. 45. In article 54, paragraph 1^er, of the same Code, last amended by the Act of 15 December 2004, the words "The interests, allowances referred to in section 90, 11°," are replaced by the words "The interests, allowances referred to in section 90, paragraph 1^er11°."
Art. 46. In section 87, paragraph 1^er, of the same Code, last amended by the law of May 8, 2014, the words "and 90, 6° and 9°," are replaced by the words "and 90, paragraph 1^er, 6°, 9° and 13°," and the words "of article 90, 1°," are replaced by the words" of article 90, paragraph 1^er1°."
Art. 47. In section 88, paragraph 2, of the same Code, last amended by the Act of 8 May 2014, the words "and 90, 6 and 9°," are replaced by the words "and 90, paragraph 1^er, 6°, 9° and 13°," and the words "of article 90, 1°," are replaced by the words" of article 90, paragraph 1^er1°."
Art. 48. In section 90 of the Income Tax Code 1992, replaced by the Act of 11 December 2008 and last amended by the Act of 13 December 2012, the following amendments are made:
1° the article is completed by a 13°, written as follows:
"13° the surplus-values on shares or shares listed on the stock exchange, stock-listed options, stock-listed warrants or other publicly traded financial instruments that by derogation from paragraph 1^er, 9°, are carried out, apart from the exercise of a professional activity, on the occasion of the assignment of shares or shares listed on the stock exchange, listed on the stock exchange whose underlying asset is exclusively composed of one or more shares or shares listed on the stock exchange, listed on the stock exchange whose underlying asset is exclusively composed of one or more shares or shares
(a) for the purposes of this provision, "actions or shares, options, warrants or other publicly traded financial instruments" means shares or shares, options, warrants or other financial instruments that are admitted to negotiations on a Belgian or foreign regulated market within the meaning of Article 2, paragraph 1^er, 3°, or admitted to negotiations on a multilateral negotiating system within the meaning of Article 2, paragraph 1^er, 4°, of the Act of 2 August 2002 on financial sector surveillance and financial services, to the extent that this system operates on the basis of a minimum daily negotiation and a central order book, or on a trading platform established in a third country that performs a similar function;
(b) for the purposes of this provision, "shared shares or shares" shall be defined as: shares or shares listed on the stock exchange of companies and other securities listed on the stock exchange equivalent to shares listed on the stock exchange of companies as well as certificates of shares or shares, listed on the stock exchange, with the exception of shares or shares of collective investment bodies as referred to in the Act of 3 August 2012 relating to organizations
(c) for the purposes of this provision, the term "option" is quoted on the stock exchange: a bilateral contract standardized on the stock exchange by which one of the two contractors acquires, through the payment of a premium, the right to purchase (call option), or to sell (possible option) one or more shares or shares listed on the stock exchange specific and previously determined at a pre-determined price (exercise price);
(d) for the purposes of this provision, the term "warrant" is listed on the stock exchange: a securities listed on the stock exchange by which a issuer issues a subscription right for a specified price on new shares or shares listed on the stock exchange issued by the same issuer;
(e) are also targeted, the surplus-values made on other publicly traded financial instruments by which the investor, using or not using the leverage effect, invests in the evolution of the value of an underlying asset, provided that the underlying asset is established to be composed exclusively of one or more shares or shares listed on a specified stock exchange;
(f) are also covered, the surplus value for uncovered sale within the meaning of Article 2, paragraph 1^er, b), Regulation (EU) No. 236/2012 of the European Parliament and Council of 14 March 2012 on uncovered sale and certain aspects of credit risk exchange contracts on shares or shares, options, warrants or other publicly traded financial instruments;
(g) are also targeted, the surplus-values made when the shares or shares, options, warrants or other listed financial instruments have been acquired by way of donation between livers and which are disposed of within six months from the date of acquisition on an expensive basis;
3° it is supplemented by two subparagraphs as follows:
"For the calculation of the period of detention less than six months from the date of acquisition referred to in paragraph 1^er, 13°, it is considered that the share or part, the option, the warrant or the other financial instrument listed on the exchange is the last share or part, last option, last warrant or last other financial instrument listed on the stock exchange. In the case of an uncovered sale, the detention period is counted between the date of the last sale and the date of purchase of shares or shares, options, warrants or other publicly listed financial instruments.
All transactions that fall under paragraph 1^er, 13°, do not fall under the provisions of paragraph 1^er1°. "
Art. 49. In article 91 of the same Code, replaced by the Royal Decree of 20 December 1996, the words "in article 90, 10°," are replaced by the words "in article 90, 10°," and the words "in article 90, 8°." are replaced by the words "in article 90, paragraph 1^er8°."
Art. 50. In section 93 of the same Code, last amended by the Act of 17 March 2013, the words "By derogation from section 90, 8°," are replaced by the words "By derogation from section 90, paragraph 1^er8°, "
Art. 51. In section 93bis of the same Code, last amended by the Act of 8 May 2014, the words "By derogation from section 90, 10°," are replaced by the words "By derogation from section 90, paragraph 1^er10°, "
Art. 52. In section 94 of the same Code, replaced by the law of December 11, 2008, the words "in section 90, 9°," are replaced by the words "in section 90, paragraph 1^er9°, "
Art. 53. In section 95, paragraph 1^er, of the same Code, replaced by the law of 11 December 2008, the words " Notwithstanding section 90, 9°," are replaced by the words "Despite section 90, paragraph 1^er9° and 13°."
Art. 54. In section 96 of the same Code, replaced by the Act of 11 December 2008, the following amendments are made:
1° in paragraph 1^er, the words "Articles 90, 9°, 94 and 95" are replaced by the words "Articles 90, paragraph 1,^er9° and 13°, 94 and 95".
2° in paragraph 2, the words "of article 90, 9°," are replaced by the words "of article 90, paragraph 1^er9° and 13°."
Art. 55. In Part II, Chapter II, section V, an article 96/1 is inserted, as follows:
"Art. 96/1. By derogation from article 90, paragraph 1^er, 13°, are not taxable:
1° any surplus-values made on shares or shares, options or warrants listed on the stock exchange by a person who has acquired the shares or shares, options or warrants listed on the stock exchange in the course of his or her professional activity and whose acquisition, if any, has given rise to the consideration of a taxable professional income, in accordance with the provisions of this Code, of particular legal provisions of domestic law or similar provisions of foreign law;
2° the surplus-values made on the occasion of the assignment of shares or shares, options, warrants or other publicly traded financial instruments, which is carried out exclusively on the initiative of the issuer and for which the taxpayer has no option to choose. "
Art. 56. In Article 97, § 1^er, of the same Code, replaced by the Act of April 25, 2007, the words "in section 90, 1°," are replaced by the words "in section 90, paragraph 1^er1°, "
Art. 57. In section 98 of the same Code, last amended by the Act of 20 December 2012, the following amendments are made:
1° in paragraph 1^er, the words "in article 90, 2°," are replaced by the words "in article 90, paragraph 1^er2°, "
2° in paragraph 2, the words "Revenues referred to in Article 90, 5° to 7° and 11°" are replaced by the words "Revenues referred to in Article 90, paragraph 1^er, 5° to 7° and 11°,".
Art. 58. In section 99 of the same Code, the words "in section 90, 3 and 4" are replaced by the words "in section 90, paragraph 1^er3° and 4°.
Art. 59. In section 100, paragraph 1^er, of the same Code, last amended by the law of December 13, 2012, the words "in section 90, 5°," are replaced by the words "in section 90, paragraph 1^er5°, "
Art. 60. In section 101 of the same Code, last amended by the Act of April 14, 2011, the following amendments are made:
1° in the introductory sentence of paragraph 1^er, the words "in article 90, 8°," are replaced by the words "in article 90, paragraph 1^er8°,
2° in the introductory sentence of paragraph 1^er, 2°, the words "in article 90, 8°," are replaced by the words "in article 90, paragraph 1^er8°,
3° in paragraph 2, the words "in article 90, 10°," are replaced by the words "in article 90, paragraph 1^er10°,
4° in paragraph 2, 2°, the words "of article 90, 10°," are each time replaced by the words "of article 90, paragraph 1^er10°, "
Art. 61. In section 102 of the same Code, as amended by the Acts of 10 August 2001 and 22 December 2009, the following amendments are made:
1° the words "in article 90, 9°," are replaced by the words "in article 90, paragraph 1^er9°,
2° the article is supplemented by three paragraphs, as follows:
"The surplus-values referred to in Article 90, paragraph 1^er13°, mean the difference between:
1° the prize received, in cash, in securities or in any other form, in remuneration for shares or shares, options, warrants or other financial instruments listed on the exchanged in an expensive capacity, diminished, if any, the amount of the tax on the exchange transactions that the taxpayer incurred on the sale transaction and,
2° the price paid in cash, securities or in any other form to which the taxpayer, or a predecessor on the occasion of a hand donation or hand donation or successive hand donations or hand donations, has acquired, as an expensive measure, such shares or shares, options or such warrants or other financial instruments listed on the stock exchange, increased, if any, the tax on the stock exchanges of which it has been proved
For the purposes of the preceding paragraph, in the case of successive acquisitions of shares or shares, options, warrants or other publicly traded financial instruments, identified by the same ISIN code, within six months prior to the same particular assignment transaction, the surplus-values referred to in section 90, paragraph 1^er, 13°, means the total net sum of the results, determined in accordance with the preceding paragraph for each share or share, option, warrant or other financial instruments, counted as acquired according to the imputation order provided for in section 90, paragraph 3. The total net sum cannot be less than zero.
If the purchase price referred to in paragraph 2, 2° is not determined on the basis of evidence, the taxable surplus-value is the price determined in paragraph 2, 1°. "
Art. 62. In section 103 of the same Code, last amended by the Royal Decree of 20 December 1996, the following amendments are made:
1° in paragraph 1^er, the words "in article 90, 1°," are replaced by the words "in article 90, paragraph 1^er1°,
2° in paragraph 2, the words "in article 90, 8°." are replaced by the words "in article 90, paragraph 1^er8°."
3° in paragraph 3, the words "in article 90, 10°." are replaced by the words "in article 90, paragraph 1^er10°."
Art. 63. In Article 127, 2°, of the same Code, last amended by the Act of 22 December 2009, the words "in Article 90, 1° to 4°, and 12°" are replaced by the words "in Article 90, paragraph 1^er, 1° to 4°, and 12°,".
Art. 64. In Article 143, 6°, of the same Code, inserted by the Act of 10 August 2001, the words "in Article 90, 3°," are replaced by the words "in Article 90, paragraph 1^er3°, "
Art. 65. In section 145³³§ 1^er, paragraph 4, of the same Code, inserted by the law of 13 December 2012 and amended by the law of 8 May 2014, the words "article 171" are replaced by the words "articles 171 and 171/1".
Art. 66. In section 170, paragraph 1^er, of the same Code, the words "in section 90, 3°," are replaced by the words "in section 90, paragraph 1^er3°, "
Art. 67. In section 171 of the same Code, last amended by the Act of 10 August 2015, the following amendments are made:
1° in the opening sentence, the words "at articles 17, § 1^er, 1° to 3° and 90, 6° and 9°, are replaced by the words "at articles 17, § 1^er, 1° to 3° and 90, paragraph 1^er, 6° and 9°," and the words "of article 90, 1°," are replaced by the words "of article 90, paragraph 1^er1°,
2° to 1°, a, the words "Article 90, 1°, 9°, first dash, and 12" are replaced by the words "Article 90, paragraph 1^er, 1°, 9°, first dash, 12° and 13°,"
3° to 1°, b, the words "Article 90, 8°, "are replaced by the words "Article 90, paragraph 1^er8°,
4° to 3°, the words "Article 90, 5° to 7°; "are replaced by the words "Article 90, paragraph 1^er5° to 7°;"
5° to 3°ter, the words "in article 90, 11°," are replaced by the words "in article 90, paragraph 1^er, 11°," and the words "in article 90, 6°," are replaced by the words "in article 90, paragraph 1^er, 6°,
6° to 4°, c, the words "Article 90, 2°," are replaced by the words "Article 90, paragraph 1^er, 2°,
7° to 4°, d, the words "Article 90, 8°," are replaced by the words "Article 90, paragraph 1^er8°,
8° to 4°, e, the words "Article 90, 9°, second dash, and 10°;" are replaced by the words "Article 90, paragraph 1^er9°, second dash, and 10°;"
9° to 6°, third dash, the words "Article 90, 4°," are replaced by the words "Article 90, paragraph 1^er4°, "
Art. 68. In the title, chapter III, section II, subsection II, of the same Code, an article 171/1 is inserted as follows:
“Art. 171/1 By derogation from sections 130 to 145 and 146 to 156, the various revenues referred to in section 90, paragraph 1^er13°, are taxed separately at the rate of 33 p.c.".
Art. 69. In section 172 of the same Code, as amended by the Acts of 28 December 1992 and 8 May 2014, the following amendments are made:
1° in paragraph 1^er, the words "seen to 171," are replaced by the words "seen to articles 171 and 171/1,"
2° in paragraph 2, the words "in article 90, 8°," are replaced by the words "in article 90, paragraph 1^er8°, "
Art. 70. In Article 178/1, § 1^erParagraph 1^er, of the same Code, inserted by the law of 10 August 2015, the words "and 90, 6° and 9°," are replaced by the words "and 90, paragraph 1^er, 6°, 9° and 13°," and the words "of article 90, 1°," are replaced by the words "of article 90, paragraph 1^er1°, "
Art. 71. In article 221, paragraph 1^er, 2°, of the same Code, last amended by the law of 10 August 2015, the words "in article 90, 5° to 7° and 11°." are replaced by the words "in article 90, paragraph 1^er5° to 7° and 11°. ".
Art. 72. In section 222 of the same Code, last amended by the Act of 19 December 2014, the following amendments are made:
1° to 4°, the words "in article 90, 8°;" are replaced by the words "in article 90, paragraph 1^er8°;
2° to 5°, the words "in article 90, 9°;" are replaced by the words "in article 90, paragraph 1^er9°,
3° to 6°, the words "in article 90, 10°;" are replaced by the words "in article 90, paragraph 1^er10°;".
Art. 73. In Article 228, § 2, 9°, last amended by the Act of 25 April 2007, the following amendments are made:
1° in the opening sentence, the words "in article 90, 1° to 12°," are replaced by the words "in article 90, paragraph 1^er1° to 13°,
2° it is inserted a l), written as follows;
"(l) of surplus-values referred to in Article 90, paragraph 1^er13°. "
Art. 74. In section 261 of the same Code, last amended by the Royal Decree of 3 March 2011, the following amendments are made:
1° in paragraph 1^er, 1°, the words "in article 90, 6° or 11°," are replaced by the words "in article 90, paragraph 1^er, 6° or 11°," and the words "in article 90, 6° and 11°;" are replaced by the words "in article 90, paragraph 1^er6° and 11°;
2° in the opening sentence of paragraph 1^er, 2° and in paragraph 1^er, 2°, c, the words "in article 90, 6° and 11°;" are each time replaced by the words "in article 90, paragraph 1^er6° and 11°;
3° in paragraph 1^er, it is inserted a 2°ter, written as follows:
"2°ter by derogation from 1° and 2°, by intermediaries established in Belgium who intervene in any way in the operations referred to in Article 90, paragraph 1^er13°; »;
4° in paragraph 3, the words "in article 90, 11°," are replaced by the words "in article 90, paragraph 1^er11°, "
Art. 75. In section 262 of the same Code, last amended by the Act of July 28, 2007, the following amendments are made:
1° in the opening sentence of 1°, the words "in article 90, 6° and 11°" are replaced by the words "in article 90, paragraph 1^er6° and 11°. ";
2° in the 3°, the words "in article 90, 5°." are replaced by the words "in article 90, paragraph 1^erFive. ";
3° in the opening sentence of 4°, the words "in article 90, 11°." are replaced by the words "in article 90, paragraph 1^er11°. ";
4° in the opening sentence of 6°, the words "in article 90, 6° and 11°" are replaced by the words "in article 90, paragraph 1^er6° and 11°. ".
Art. 76. In section 263, paragraph 1^er, of the same Code, last amended by the Act of 15 December 2004, the words "in section 90, 11°." are replaced by the words "in section 90, paragraph 1^er11°."
Art. 77. In section 265, paragraph 2, 1 and 2 of the same Code, replaced by the Act of 25 April 2006, the words "in section 90, 11°." are replaced by the words "in section 90, paragraph 1^er11°."
Art. 78. Section 267 of the Code, last amended by the Act of 28 July 2011, is supplemented by a paragraph, which reads as follows:
"The acquisition of income referred to in section 90, paragraph 1 shall also be deemed to be attribution.^er, 13°, resulting either from the assignment of shares or shares, options, warrants or other publicly traded financial instruments, or from the acquisition of shares or shares, options, warrants or other publicly traded financial instruments in the event of uncovered sale. "
Art. 79. In Article 269, § 1^erthe same Code, replaced by the Act of 27 December 2012 and amended by the Acts of 28 June 2013, 21 December 2013, 26 December 2013, 19 December 2014, 10 August 2015 and 18 December 2015, the following amendments are made:
1° to 1°, the words "in article 90, 5° to 7°;" are replaced by the words "in article 90, paragraph 1^er5° to 7°;"
2° to 6°, the words "in article 90, 11°," are replaced by the words "in article 90, paragraph 1^er, 11°," and the words "in article 90, 6°," are replaced by the words "in article 90, paragraph 1^er, 6°,
3° the paragraph is completed by a 9°, as follows:
"9° to 33 p.c., the various revenues referred to in section 90, paragraph 1^er13°. "
Art. 80. In article 271 of the same Code, last amended by the Act of 22 December 2008, the words "in article 90, 1° to 4° and 12°" are replaced by the words "in article 90, paragraph 1^er1° to 4° and 12°. ".
Art. 81. In article 284, 1°, of the same Code, last amended by the law of 6 July 1994, the words "in article 90, 5° to 7°." are replaced by the words "in article 90, paragraph 1^er5° to 7°. "
Art. 82. In section 285, paragraph 1^er, of the same Code, replaced by the law of 6 July 1994, the words "in article 90, 5° to 7°." are replaced by the words "in article 90, paragraph 1^er5° to 7°. "
Art. 83. Article 313, paragraph 1^er, of the same Code, last amended by the law of 10 August 2015, the words "seen to article 90, 6° and 11°, for which" are replaced by the words "seen to article 90, paragraph 1^er, 6°, 9°, 11° and 13°, for which".
Art. 84. Section 466, paragraph 2, of the same Code, inserted by the Act of April 14, 2011 and replaced by the Act of December 13, 2012, is supplemented by the words ", and the various revenues referred to in section 90, paragraph 1^er13°, "
Art. 85. Sections 43 to 84 apply to surplus-values made either on shares or shares, options, warrants or other publicly traded financial instruments acquired on an expensive basis from 1^er January 2016 or, in case of uncovered sale, sold from 1^er January 2016.
Section 2. - Investment deduction - base percentage
Art. 86. In Article 69, § 1^er, from the Income Tax Code 1992, replaced by the Act of 28 July 1992, amended by the Act of 20 December 1995, renumbered by the Act of 4 May 1999 and amended by the Acts of 8 April 2003, 27 December 2004, 7 December 2006, 25 April 2007, 6 May 2009, 22 December 2009, 23 December 2009 and 10 August 2015, the following amendments are made:
1° in paragraph 1^er1° is replaced by the following:
"1° the basic percentage of the deduction is set at 8 p.c.;"
2° in paragraph 1^er, 2°, the opening sentence is replaced by the following:
"2° by derogation from 1°, in the cases listed below, the base percentage of the deduction is equal to the increase, expressed in per cent, of the average of the consumer price indices of the Kingdom of the penultimate year before that of which the vintage is the taxation year to which the taxable period in which the investment is made, in relation to the average of the prices to the consumption of the This base percentage is increased by 10 points with respect to: »;
3° in paragraph 1^er2°, e) is repealed;
4° in paragraph 1^er, 3°, the words "the basic percentage" are replaced by the words "the basic percentage referred to in 2°".
Art. 87. In section 69 of the same Code, paragraph 2, inserted by the Act of 4 May 1999, is repealed.
Art. 88. In section 185quater of the same Code, inserted by the Act of 16 June 2008 and amended by the Act of 22 December 2009, the words "to the resident societies referred to in section 201, paragraph 1^er, 1°, and" are repealed.
Art. 89. In section 201 of the Code, replaced by the Act of 28 July 1992 and amended by the Acts of 4 May 1999, 20 July 2000, 13 July 2001, 8 April 2003, 27 December 2004, 22 June 2005, 23 December 2005, 27 December 2006, 22 December 2009, 26 December 2013, 19 December 2014 and 10 August 2015, the following amendments are made:
(a) The current text will form paragraph 1^er;
(b) in paragraph 1^erParagraph 1^er and paragraph 2 are replaced by the following:
« § 1^er. In the cases referred to in Article 69, § 1^erParagraph 1^er, 1°, the basic percentage of the investment deduction is fixed to:
1° for capital assets acquired or incorporated by a corporation that, on the basis of Article 15, §§ 1^er 6, of the Corporations Code, is considered to be a small corporation for the taxation year related to the tax period in which it made these investments, 8 p.c. of the investment value or return of new tangible or intangible capital assets provided that these capital assets are directly related to the existing or planned economic activity that is actually exercised by the corporation;
2° for capital assets acquired or incorporated by a corporation not referred to in 1°, 0 p.c."
(c) in paragraphs 5 and 6 of paragraph 1^er, which becomes paragraphs 4 and 5, the words "paragraph 2" are replaced by the words "paragraph 1^er";
(d) paragraphs 7 to 9 of paragraph 1^er which became paragraphs 6 to 8, are repealed;
(e) in paragraph 11 of paragraph 1^er, which becomes paragraph 7, the words "resident corporations referred to in paragraph 1^er1°, and" are repealed;
(f) in paragraph 12 of paragraph 1^er, which becomes paragraph 8, the words "paragraph 1^er," are replaced by the words "paragraph 3";
(g) in paragraph 13 of paragraph 1^er, which becomes paragraph 9, the words "at articles 69, § 1^erParagraph 1^er, 2°, a and b, and 70, paragraph 2, are replaced by the words "at articles 69, § 1^erParagraph 1^er, 2°, a and b, and 70, paragraph 1^er1°,
(h) the article is supplemented by a paragraph 2, which reads as follows:
“§2. By derogation from § 1^erParagraph 1^er, the investment deduction is equal to 3 p.c., when it comes to tangible capital assets exclusively intended to ensure the production process of reusable containers containing beverages and industrial products, as referred to in Book III "Ecotaxes" of the ordinary law of 16 July 1993 to complete the federal structure of the State.
This percentage also applies to tangible capital assets intended exclusively for recovery at points of sale, temporary storage, routing to the bottling line or to a distribution plant for sorting and cleaning, and sorting and cleaning for the transfer of reusable containers referred to in paragraph 1^er to the respective bottling facilities.
The King shall determine the application of the investment deduction referred to in paragraphs 1^er and 2, the obligations to which taxpayers must meet in order to benefit from the deduction, and the criteria to which capital assets must meet in order to qualify the deduction, and He specifies what must be heard by production process. "
Art. 90. Sections 86 to 89 apply to investments acquired or constituted from 1^er January 2016.
Section 3. - Account for furniture
Art. 91. In section 171 of the Income Tax Code 1992, last amended by section 31 of this Act, the following amendments are made:
1° in the 3°, the words "at the rate of 25 p.c.," are replaced by the words "at the rate of 27 p.c.," and the words "3°quater at 3°septies" are replaced by the words "3°quinquies at 3°septies";
2° the 3°quater is repealed;
3° in 3°s, the words "15 p.c." are replaced by the words "17 p.c.".
Art. 92. In Article 269, § 1^er, in the same Code, last amended by section 35 of this Act, the following amendments are made:
1° in 1°, the words "to 25 p.c. for income" are replaced by the words "to 27 p.c. for income";
2° in the 1°, the words "vised at 2° to 4°, 7° and 8°" are replaced by the words "2°, 4°, 8° and 9°";
3° is repealed;
4° 7° is repealed;
5° in 8°, the words "15 p.c." are replaced by the words "17 p.c.".
Art. 93. In article 537, paragraphs 7 and 8, of the same Code, inserted by the law of 26 June 2013, the words "15 p.c." are replaced by the words "17 p.c." respectively.
Art. 94. Sections 91 to 93 apply to income paid or awarded from 1^er January 2016.
Section 4. - High technology products
Art. 95. Section 70 of the Income Tax Code 1992, as amended by the Act of 16 April 1997, is replaced as follows:
"Art. 70. Taxpayers may choose to spread the investment deduction over the capital amortization period acquired or incorporated, where the investment deduction to be apportioned over the capital amortization period relates to:
1° capital assets that aim to promote the research and development of new products and advanced technologies that do not have environmental effects or to minimize adverse environmental effects;
2° of capital assets in means of production of high-tech products provided that they are new and that these products incorporate, directly or indirectly, high expenditures in research and development at the time of their first production.
The deduction is in these cases uniformly fixed to the basic percentage referred to in article 69, § 1^erParagraph 1^er, 2°, increased by 17 points and calculated on depreciation allowed for each taxable period contained in the depreciation period.
With respect to other capital assets, taxpayers who occupy less than 20 workers on the first day of the taxable period in which these capital assets are acquired or incorporated may choose to spread the deduction for investment over the depreciation period of those other assets acquired or incorporated. The deduction is in this case uniformly fixed to the basic percentage referred to in article 69, § 1^erParagraph 1^er, 2°, increased by 7 points and calculated on depreciation allowed for each taxable period contained in the depreciation period.".
Art. 96. Article 77 of the same Code, as amended by the Acts of 20 December 1995, 4 May 1999, 25 April 2007 and 10 August 2015, is supplemented by two paragraphs as follows:
“The King determines, by deliberate decree in the Council of Ministers:
- the nature of the capital assets that come into account for the deduction increased in accordance with section 70, paragraph 1^er2°;
- the criteria to which the capital assets referred to in the first dash and the high-tech products derived from it must meet to give the greater deduction.
The King will seize the House of Representatives immediately if it meets, if not at the opening of its next session, a bill to confirm the orders made pursuant to the preceding paragraph, first dash. Such orders are considered to have had no effect if they have not been confirmed by law no later than one year after the date of their entry into force. The confirmation produces its effects from that date. "
Art. 97. Article 275⁵ the same Code, inserted by the Act of 23 December 2005 and amended by the Acts of 27 March 2009, 7 November 2011, 26 December 2013, 15 May 2014 and by the Programme Act of 19 December 2014, is supplemented by a paragraph 4, which reads as follows:
“§4. The dispensation of the professional pre-payment referred to in § 1^erParagraph 1^er, will be increased by 2.2 points, for companies producing high-tech products, referred to in Article 70, in accordance with the terms referred to in § 1^er.
This occupational pre-payment exemption is granted only to workers as they are actually engaged in the production of the products referred to in the preceding paragraph.
For workers who are also engaged in the production of products other than those referred to in paragraph 1^erthe increase is limited to the pro rata of the actual occupation to the production of the products referred to in paragraph 1^er. "
Art. 98. In Article 528 of the same Code, inserted by the law of June 22, 2005, the words "of Article 201, paragraph 5," are replaced by the words "of Article 201, § 1^er, paragraph 8," and the words "in article 70, paragraph 1^er," are replaced by the words "in section 70, paragraph 3."
Art. 99. In Article 530, §§ 1^er and 2, of the same Code, inserted by the law of December 23, 2005, the words "Article 70, paragraph 2," are each time replaced by the words "Article 70, paragraph 1^er1°, "
Art. 100. Sections 95, 96, 98 and 99 apply to investments acquired or constituted from 1^er January 2016 provided that it appears from a decision taken by the European Commission that the provisions referred to in this section do not constitute incompatible State aid referred to in Article 107 of the Treaty on the Functioning of the European Union.
The fulfilment of this condition is the subject of a notice published by the Minister of Finance to the Belgian Monitor.
Art. 101. Section 97 comes into force on 1^er January 2016 provided that it appears from a decision taken by the European Commission that the provision referred to in this article does not constitute incompatible State aid referred to in Article 107 of the Treaty on the Functioning of the European Union.
The fulfilment of this condition is the subject of a notice published by the Minister of Finance to the Belgian Monitor.
Section 5. - Amendments to the taxation regime applicable to legal constructions
Art. 102. In Article 2, § 1^er, of the Income Tax Code 1992, as last amended by the Programme Act of 10 August 2015, the following amendments are made:
(a) at 13°/1, (e) is repealed;
(b) 13°/1 is completed with two sub-items, as follows:
"Paragraph 1^er does not apply in respect of the institutions, entities and corporations referred to in this paragraph, whose rights are held by a person, or several persons related to each other, if any considered separately by compartment.
For the purposes of paragraph 2, persons are related to other persons where:
- one or more persons, whether physical or legal, exercise control over another legal entity, as referred to in section 5 of the Corporate Code, or
- these persons are parents or allies to the fourth degree, or
- these persons are married to each other, cohabit legally, or have established their domicile or their seat of fortune at the same address; »;
(c) at 14°, third dash, the words "vised at 13°, (a)" are repealed.
Art. 103. Article 5/1, § 3, of the same Code, inserted by the Programme Law of 10 August 2015, is replaced by the following:
Ҥ3. Paragraphs 1^er and 2 are not applicable for the taxation year for which the founder or third beneficiary:
a) establishes that the legal construction referred to in Article 2, § 1^er, 13°, b), is subject to an income tax that amounts to at least 15 p.c. of the taxable income of this legal construction determined in accordance with the applicable rules for establishing Belgian tax on the corresponding income, or
(b) establish in the annual income tax return and demonstrate on a simple request that legal construction is an entity established in a State referred to in § 1^erparagraph 2, and that:
- the entity is engaged in an effective economic activity in the course of a professional activity in the place where the entity is established and, where applicable, in the place where the entity has a permanent establishment, and that
- all of the premises, personnel and equipment that this entity has in the place where it is established and, where applicable, in the place where it has a permanent establishment, is in proportion to the economic activity described above that entity operates there. "
Art. 104. In section 18 of the same Code, last amended by the Program Act of 10 August 2015, the following amendments are made:
(a) 2°ter is replaced by the following:
"2°ter the amounts defined as dividends by sections 186, 187 and 209 in the event of the total or partial sharing of the social assets of a resident or foreign corporation or the acquisition of shares or shares of a particular corporation; »;
(b) the 3rd is reinstated in the following wording:
"3° the sums, other than those referred to in 1°, 2°, 2°bis and 2°ter, awarded or paid by a legal construction referred to in Article 2, § 1^er, 13°, b), as a result of its dissolution or the total or partial transfer that has not been made in a commutative manner, of its assets for the party that exceeds the amount of the assets made; "
Art. 105. In Article 21, 12°, of the same Code, inserted by the Program Law of 10 August 2015, the words "other than those referred to in Article 18, 2°ter, b)," are repealed.
Art. 106. Article 220/1, § 3, of the same Code, inserted by the Programme Law of 10 August 2015, is replaced by the following:
“§3. Paragraphs 1^er and 2 are not applicable in the cases referred to in Article 5/1, § 3. "
Art. 107. In Article 269, § 2, paragraph 1^er, of the same Code, inserted by the law of June 28, 2013, the words "of dividends referred to in section 18, paragraph 1^er, 2°ter are replaced by the words "dividends referred to in Article 18, paragraph 1^er, 2°ter and 3°".
Art. 108. In Article 307, § 1^er, of the same Code, last amended by the Program Act of 10 August 2015, a paragraph is inserted between paragraph 9 and paragraph 10, which reads as follows:
"In the case where the existence of a legal construction is mentioned in the tax return to the tax of natural persons or to the tax of legal persons by the founder or the beneficiary third party, the full name, the legal form, the address and, where applicable, the legal construction identification number is mentioned. In case the legal construction referred to in Article 2, § 1^er, 13°, a), is concerned, whose existence is mentioned by the founder of the legal construction, are also mentioned the name and address of the administrator of this legal construction. "
Art. 109. The provisions of this section come into force from the 2016 taxation year.
CHAPTER 2. - Value added tax
Section 1^re. - cosmetic surgery interventions
Art. 110. In section 44 of the Value Added Tax Code, replaced by the Act of 28 December 1992 and last amended by the Act of 12 May 2014, the following amendments are made:
(a) Paragraph 1^er is replaced by the following:
« § 1^er. Exempt from the tax, the services rendered in the course of their normal business by the following persons:
1° doctors, dentists and physiotherapists.
The exemption referred to in 1° does not apply to services performed by physicians for cosmetic interventions and treatments:
(a) where such interventions and treatments are not included in the nomenclature of compulsory health insurance benefits against illness and disability;
(b) where such interventions and treatments, although included in the nomenclature of compulsory health insurance benefits against illness and disability, do not meet the conditions to qualify for reimbursement in accordance with the mandatory health care and allowances insurance regulations;
2° Midwives, nurses and caregivers;
3° practitioners of a recognized and regulated paramedical profession, concerning their paramedical benefits that are included in the nomenclature of compulsory health insurance benefits against illness and disability. »;
(b) in paragraph 2, the first paragraph shall be replaced by the following:
"1° (a) hospitalization and medical care, as well as services and deliveries of goods that are closely related to them, carried out in the exercise of their usual activity by hospital and psychiatric institutions, clinics and clinics.
Exemption referred to in (a), hospitalization and medical care, as well as services and deliveries of goods that are closely related to them that relate to the interventions and treatment referred to in paragraph 1^er1°, paragraph 2;
(b) transport of sick and injured by specially equipped means of transport; "
Art. 111. Section 110 comes into force on 1^er January 2016.
Section 2. - Confirmation of a Royal Decree taken in execution of Article 37, § 1^er, value added tax code
Art. 112. The Royal Decree of 14 December 2015 amending Royal Decree No. 20 of 20 July 1970, setting the rates of the value added tax and determining the distribution of goods and services according to these rates, is confirmed with effect to 1^er January 2016.
CHAPTER 3. - Cases
Section 1^re. - Amendments to the Act of December 21, 2009 on the Excise Regime for Non-Alcoholic Drinks and Coffee
Art. 113. In section 13 of the Act of 21 December 2009 on the Excise of Non-Alcoholic Drinks and Coffee System, as amended by the Program Act of 19 December 2014, subsection 1 is replaced by the following:
« § 1^er. When consumed in the country, non-alcoholic beverages are subject to a right of excise as follows:
(a) the products referred to in Article 7, (a): 0 euro per hectolitre;
(b) the products referred to in Article 7, (b): 6,8133 euros per hectolitre;
(c) the products referred to in Article 7, (c): 3.7519 euros per hectolitre;
(d) the products referred to in Article 7, (d): 3.7519 euros per hectolitre;
(e) the products referred to in Article 7, e): 3.7519 euros per hectolitre;
(f) the products referred to in Article 7, (f): 3.7519 euros per hectolitre;
(g) the products referred to in Article 7, (g): 0 euro per hectolitre;
(h) substances referred to in section 7, (h):
- presented in liquid form: 40,8803 euros per hectolitre;
- presented in powder form, granulated or in another solid form: 68,1339 euros per 100 kilograms net."
Art. 114. In Article 14, § 1^erthe following amendments are made to the Act:
1° in (a), the words "0.1988 euro per net kilogram" are replaced by the words "0.2001 euro per net kilogram";
2° in b), the words "0.2486 euro per net kilogram" are replaced by the words "0.2502 euro per net kilogram";
3° in c), the words "0,6960 euro per net kilogram" are replaced by the words "0,7004 euro per net kilogram".
Art. 115. Articles 113 and 114 come into force on 1^er January 2016.
Section 2. - Amendments to the Act of 3 April 1997 relating to the tax system of manufactured tobacco
Art. 116. In section 3 of the Act of April 3, 1997 on the tax system of manufactured tobacco, last amended by the Act of December 18, 2015, the following amendments are made:
Paragraph 2 is replaced by the following:
“§2. In addition to the right to excise ad valorem and the right to special accise ad valorem provided for in § 1^er, 2° and 3°, cigarettes as well as fine smoking tobacco cut to roll cigarettes and other smoking tobacco, put to consumption in the country are subject to a specific excise right and a specific special excise right fixed as follows:
(a) for cigarettes:
excise fee: 6,8914 euros per 1,000 coins;
special excise fee: 32,6286 euros per 1,000 pieces;
(b) for fine smoking tobacco cut to roll cigarettes and other smoking tobacco:
excise: 0.0000 euro per kilogram;
Special excise fee: 23.7000 euros per kilogram. »;
2° Paragraph 3 is replaced by the following:
“§3. For cigarettes, total excise rights and special excise rights collected in accordance with § 1^er, 2°, and § 2(a), cannot in any case be less than 161.4645 euros per 1,000 pieces. »;
Paragraph 4, paragraph 1^er, is replaced by the following:
“§4. For fine smoking tobacco cut intended to roll cigarettes and other smoking tobaccos, the total excise rights and special excise rights collected in accordance with § 1^er, 3°, and § 2, b) cannot in any case be less than 59,0747 euros per kilogram. "
Art. 117. In section 3 of the Act of April 3, 1997 on the tax system of manufactured tobacco, last amended by section 60 of this Act, the following amendments are made:
Paragraph 2 is replaced by the following:
“§2. In addition to the right to excise ad valorem and the right to special accise ad valorem provided for in § 1^er, 2° and 3°, cigarettes as well as fine smoking tobacco cut to roll cigarettes and other smoking tobacco, put to consumption in the country are subject to a specific excise right and a specific special excise right fixed as follows:
(a) for cigarettes:
excise fee: 6,8914 euros per 1,000 coins;
special excise fee: 35,7780 euros per 1,000 pieces;
(b) for fine smoking tobacco cut to roll cigarettes and other smoking tobacco:
excise: 0.0000 euro per kilogram;
special excise fee: 32,3061 euros per kilogram. »;
2° Paragraph 3 is replaced by the following:
“§3. For cigarettes, total excise rights and special excise rights collected in accordance with § 1^er, 2°, and § 2(a), cannot in any case be less than 168,4645 euros per 1,000 pieces. »;
Paragraph 4, paragraph 1^er, is replaced by the following:
“§4. For fine smoking tobacco cut intended to roll cigarettes and other smoking tobaccos, the total excise rights and special excise rights collected in accordance with § 1^er, 3°, and § 2, b) cannot in any case be less than 66,0747 euros per kilogram. "
Art. 118. In section 3 of the Act of April 3, 1997 on the tax system of manufactured tobacco, last amended by section 117 of this Act, the following amendments are made:
Paragraph 2 is replaced by the following:
“§2. In addition to the right to excise ad valorem and the right to special accise ad valorem provided for in § 1^er, 2° and 3°, cigarettes as well as fine smoking tobacco cut to roll cigarettes and other smoking tobacco, put to consumption in the country are subject to a specific excise right and a specific special excise right fixed as follows:
(a) for cigarettes:
excise fee: 6,8914 euros per 1,000 coins;
special excise fee: 39,4523 euros per 1,000 pieces;
(b) for fine smoking tobacco cut to roll cigarettes and other smoking tobacco:
excise: 0.0000 euro per kilogram;
special excise fee: 42,3465 euros per kilogram. »;
2° Paragraph 3 is replaced by the following:
“§3. For cigarettes, total excise rights and special excise rights collected in accordance with § 1^er, 2°, and § 2, (a), cannot in any case be less than 175,4645 EUR per 1,000 pieces. »;
Paragraph 4, paragraph 1^er, is replaced by the following:
“§4. For fine smoking tobacco cut intended to roll cigarettes and other smoking tobaccos, the total excise rights and special excise rights collected in accordance with § 1^er, 3°, and § 2, b) cannot in any case be less than 73,0747 euros per kilogram. "
Art. 119. In section 3 of the Act of April 3, 1997 on the tax system of manufactured tobacco, last amended by section 62 of this Act, the following amendments are made:
Paragraph 2 is replaced by the following:
“§2. In addition to the right to excise ad valorem and the right to special accise ad valorem provided for in § 1^er, 2° and 3°, cigarettes as well as fine smoking tobacco cut to roll cigarettes and other smoking tobacco, put to consumption in the country are subject to a specific excise right and a specific special excise right fixed as follows:
(a) for cigarettes:
excise fee: 6,8914 euros per 1,000 coins;
special excise fee: 41,5519 euros per 1,000 pieces;
(b) for fine smoking tobacco cut to roll cigarettes and other smoking tobacco:
excise: 0.0000 euro per kilogram;
special excise fee: 48,0839 euros per kilogram. »;
2° Paragraph 3 is replaced by the following:
“§3. For cigarettes, total excise rights and special excise rights collected in accordance with § 1^er, 2°, and § 2(a), cannot in any case be less than 182.4645 euros per 1,000 pieces. »;
Paragraph 4, paragraph 1^er, is replaced by the following:
“§4. For fine smoking tobacco cut intended to roll cigarettes and other smoking tobaccos, the total excise rights and special excise rights collected in accordance with § 1^er, 3°, and § 2, (b), cannot in any case be less than 80,0747 euros per kilogram. "
Art. 120. In section 3 of the Act of April 3, 1997 on the tax system of manufactured tobacco, last amended by section 119 of this Act, the following amendments are made:
Paragraph 2 is replaced by the following:
“§2. In addition to the right to excise ad valorem and the right to special accise ad valorem provided for in § 1^er, 2° and 3°, cigarettes as well as fine smoking tobacco cut to roll cigarettes and other smoking tobacco, put to consumption in the country are subject to a specific excise right and a specific special excise right fixed as follows:
(a) for cigarettes:
excise fee: 6,8914 euros per 1,000 coins;
special excise fee: 41,7409 euros per 1,000 pieces;
(b) for fine smoking tobacco cut to roll cigarettes and other smoking tobacco:
excise: 0.0000 euro per kilogram
special excise fee: 48,6003 euros per kilogram. »;
2° Paragraph 3 is replaced by the following:
“§3. For cigarettes, total excise rights and special excise rights collected in accordance with § 1^er, 2°, and § 2, a), may not be less than 189,4645 EUR per 1,000 pieces. »;
Paragraph 4, paragraph 1^er, is replaced by the following:
“§4. For fine smoking tobacco cut intended to roll cigarettes and other smoking tobaccos, the total excise rights and special excise rights collected in accordance with § 1^er, 3°, and § 2, b) cannot in any case be less than 87,0747 euros per kilogram. "
Art. 121. Section 116 comes into force on 1^er January 2016 and ceases to be in force on December 31, 2016.
Section 117 comes into force on 1^er January 2017 and ceases to be in force on December 31, 2017.
Section 118 comes into force on 1^er January 2018 and ceases to be in force on December 31, 2018.
Section 119 comes into force on 1^er January 2019 and ceases to be in force on December 31, 2019.
Section 120 comes into force on 1^er January 2020.
Section 3. - Amendment of the Programme Law of 27 December 2004
Art. 122. Section 419, (a), of the Program Act of 27 December 2004, last amended by the Program Act of 19 December 2014, is replaced as follows:
"(a) leaded petrol under NC 2710 11 31, 2710 11 51 and 2710 11 59:
excise: 245,4146 euros per 1,000 litres at 15 °C;
special excise fee: 369.37 euros per 1,000 litres at 15 °C;
Energy contribution: 28,6317 euros per 1,000 litres at 15 °C;".
Art. 123. Section 419, (b), of the Program Act of 27 December 2004, last amended by the Program Act of 19 December 2014, is replaced as follows:
"(b) unleaded petrol under NC 2710 11 49:
(i) High sulphur and aromatic content:
excise: 245,4146 euros per 1,000 litres at 15 °C;
special excise fee: 360.1916 euros per 1,000 litres at 15 °C;
Energy contribution: 28,6317 euros per 1,000 litres at 15 °C;
(ii) low sulphur and aromatic content:
excise: 245,4146 euros per 1,000 litres at 15 °C;
special excise fee: 345.0563 euros per 1,000 litres at 15 °C;
Energy contribution: Euro28,6317 per 1,000 liters at 15° C;".
Art. 124. Section 419, (c), of the Program Act of 27 December 2004, last amended by the Program Act of 19 December 2014, is replaced as follows:
"(c) unleaded petrol under NC 2710 11 41 and 2710 11 45:
excise: 245,4146 euros per 1,000 litres at 15 °C;
special excise fee: 345.0563 euros per 1,000 litres at 15 °C;
Energy contribution: 28,6317 euros per 1,000 litres at 15 °C;".
Art. 125. Section 419, (d), of the Program Act of 27 December 2004, last amended by the Program Act of 19 December 2014, is replaced as follows:
"(d) lamping oil under NC 2710 19 21 and 2710 19 25:
(i) used as fuel:
excise fee: 294,9933 euros per 1,000 litres at 15 °C;
special excise fee: 308,9057 euros per 1,000 litres at 15 °C;
Energy contribution: 28,6317 euros per 1,000 litres at 15 ° C;
(ii) used as fuel for industrial and commercial uses:
excise fee: 18,5920 euros per 1,000 litres at 15 °C;
special excise fee: 4,2925 euros per 1,000 litres at 15 °C;
Energy contribution: 0 euro per 1,000 litres at 15 ° C;
(iii) used as fuel:
* professional consumption:
excise: 0 euro per 1,000 litres at 15 °C;
special excise charge: 0 euro per 1,000 litres at 15 °C;
Energy contribution: 19,5580 euros per 1,000 litres at 15 ° C;
* non-professional consumption:
excise: 0 euro per 1,000 litres at 15 °C;
special excise charge: 0 euro per 1,000 litres at 15 °C;
Energy contribution: 19,5580 euros per 1,000 litres at 15 ° C;".
Art. 126. Section 419, (e), (ii) and (iii) of the Program Act of 27 December 2004, last amended by the Program Act of 19 December 2014, is replaced as follows:
"(ii) used as fuel for industrial and commercial uses:
excise fee: 18,5920 euros per 1,000 litres at 15 °C;
special excise fee: 4,2925 euros per 1,000 litres at 15 °C;
Energy contribution: 0 euro per 1,000 litres at 15 ° C;
(iii) used as fuel:
* professional consumption:
excise: 0 euro per 1,000 litres at 15 °C;
special excise charge: 0 euro per 1,000 litres at 15 °C;
control fee: 10 euros per 1,000 litres at 15 ° C;
Energy contribution: 8.6521 euros per 1,000 litres at 15 ° C;
* non-professional consumption:
excise: 0 euro per 1,000 litres at 15 °C;
special excise charge: 0 euro per 1,000 litres at 15 °C;
control fee: 10 euros per 1,000 litres at 15 ° C;
Energy contribution: 8.6521 euros per 1,000 litres at 15 ° C;".
Art. 127. Section 419, (f), (ii) and (iii) of the Program Act of 27 December 2004, last amended by the Program Act of 19 December 2014, is replaced as follows:
"(ii) used as fuel for industrial and commercial uses:
excise fee: 18,5920 euros per 1,000 litres at 15 °C;
special excise fee: 4,2925 euros per 1,000 litres at 15 °C;
Energy contribution: 0 euro per 1,000 litres at 15 ° C;
(iii) used as fuel:
* professional consumption:
excise: 0 euro per 1,000 litres at 15 °C;
special excise charge: 0 euro per 1,000 litres at 15 °C;
control fee: 10 euros per 1,000 litres at 15 ° C;
Energy contribution: 7.2564 euros per 1,000 litres at 15 ° C;
* non-professional consumption:
excise: 0 euro per 1,000 litres at 15 °C;
special excise charge: 0 euro per 1,000 litres at 15 °C;
control fee: 10 euros per 1,000 litres at 15 ° C;
Energy contribution: 7.2564 euros per 1,000 litres at 15 ° C;".
Art. 128. Section 419, (g), of the Program Act of 27 December 2004, last amended by the Program Act of 19 December 2014, is replaced as follows:
"(g) heavy fuel under NC codes 2710 19 61 to 2710 19 69:
* professional consumption (excluding consumption to produce electricity):
excise fee: 13 euros per 1,000 kg;
special excise fee: 3,3460 euros per 1,000 kg;
energy contribution: 0 euros per 1,000 kg;
* non-professional consumption:
excise fee: 13 euros per 1,000 kg;
special excise fee: 3,3460 euros per 1,000 kg;
Energy contribution: 0 euro per 1,000 kg;
* consumption to produce electricity:
excise fee: 13 euros per 1,000 kg;
special excise fee: 3,3460 euros per 1,000 kg;
Energy contribution: 0 euro per 1,000 kg; "
Art. 129. Section 419 (h) of the Program Act of 27 December 2004, last amended by the Program Act of 19 December 2014, is replaced as follows:
“(h) liquefied petroleum gas under NC 2711 12 11-2711 19 00:
(i) used as fuel:
excise: 0 euro per 1,000 kg;
special excise fee: 0 euro per 1,000 kg;
Energy contribution: 0 euro per 1,000 kg;
(ii) used as fuel for industrial and commercial uses:
excise fee: 37,1840 euros per 1,000 kg;
special excise fee: 7,4953 euros per 1,000 kg;
Energy contribution: 0 euro per 1,000 kg;
(iii) used as fuel:
* professional consumption:
excise: 0 euro per 1,000 kg;
special excise fee: 0 euro per 1,000 kg;
Energy contribution:
for the butane of the code NC 2711 13: 18,6397 euros per 1,000 kg;
for propane of code NC 2711 12: 18,9097 euros per 1,000 kg;
* non-professional consumption:
excise: 0 euro per 1,000 kg;
special excise fee: 0 euro per 1,000 kg;
Energy contribution:
for the butane of the code NC 2711 13: 18,6397 euros per 1,000 kg;
for propane of code NC 2711 12: 18,9097 euros per 1,000 kg; "
Art. 130. Section 419, (i), of the Program Act of 27 December 2004, last amended by the Act of 14 December 2015 amending section 419, (i), (iii) and 420 of the Program Act of 27 December 2004, is replaced as follows:
"(i) natural gas under NC 2711 11 00 and 2711 21 00:
(i) used as fuel:
excise: 0 euro per MWh (higher calorific capacity);
special excise: 0 euro per MWh (higher calorific capacity);
Energy contribution: 0 euro per MWh (higher calorific capacity);
(ii) used as fuel for industrial and commercial uses:
excise: 0 euro per MWh (higher calorific capacity);
special excise: 0 euro per MWh (higher calorific capacity);
Energy contribution: 0 euro per MWh (higher calorific capacity);
(iii) used as fuel:
* professional consumption:
- companies holding a "energiebeleidsovereenkomst" issued by and applied in accordance with the regulations of the Flemish Region, a "union agreement" issued by and applied in accordance with the regulations of the Walloon Region or a similar agreement issued by and applied in accordance with the regulations of the Brussels Capital Region:
excise: 0 euro per MWh (higher calorific capacity);
special excise: 0 euro per MWh (higher calorific capacity);
Energy contribution: 0.54 euro per MWh (higher heat capacity);
- other companies:
excise: 0 euro per MWh (higher calorific capacity);
special excise: 0 euro per MWh (higher calorific capacity);
Energy contribution: €0.9978 per MWh (higher heat capacity);
* non-professional consumption:
excise: 0 euro per MWh (higher calorific capacity);
special excise: 0 euro per MWh (higher calorific capacity);
Energy contribution: €0.9978 per MWh (higher heat capacity); "
Art. 131. Section 419, (j), of the Program Act of 27 December 2004, last amended by the Program Act of 19 December 2014, is replaced as follows:
"(j) coal, coke and lignite of NC codes 2701, 2702 and 2704:
excise: 0 euro per 1,000 kg;
special excise fee: 8.7577 euros per 1,000 kg;
Energy contribution: 3 euros per 1,000 kg; "
Art. 132. Section 419, (k), of the Program Act of 27 December 2004, last amended by the Program Act of 19 December 2014, is replaced as follows:
"(k) electricity of NC 2716:
* professional consumption:
- provided to a final user connected to the transport or distribution network whose nominal voltage is greater than 1 kV, including to a final user identified as a customer assimilated to a high voltage customer:
Excise right: 0 euro per MWh;
special excise fee: 0 euro per MWh;
energy contribution: 0 euro per MWh;
- provided to a end user connected to the transport or distribution network whose nominal voltage is equal to or less than 1 kV:
Excise right: 0 euro per MWh;
special excise fee: 0 euro per MWh;
Energy contribution: 1.9261 euros per MWh;
* non-professional consumption:
Excise right: 0 euro per MWh;
special excise fee: 0 euro per MWh;
Energy contribution: €1.9261 per MWh. »
Art. 133. This section comes into force on 1^er January 2016.
CHAPTER 4. - Professional accounting
Section 1^re. - Amendments to the Act of 15 May 2014 implementing the Competitiveness, Employment and Recovery pact
Art. 134. In section 5 of the Act of 15 May 2014 implementing the competitiveness, employment and recovery pact, as amended by the Program Law of 19 December 2014, the words in point A "equal to 20.4 p.c." are replaced by the words "equal to 22.8 p.c." and point C is repealed.
Art. 135. In section 6 of the Act, paragraph 2 is repealed.
Art. 136. Sections 134 and 135 come into force on 1^er January 2016.
Section 2. - Cost of payment of professional prepayment
Art. 137. Article 275⁷. of the Income Tax Code 1992, inserted by the Act of 17 May 2007 and amended by the Acts of 27 March 2009, 7 November 2011 and 30 July 2013, is replaced as follows:
« Art. 275⁷. Employers defined in paragraph 2 who pay or assign remuneration and who are liable from the Professional Account on such remuneration under section 270, 1°, are exempted from paying part of the Professional Account to the Treasury, provided that the totality of the said advance is retained on such remuneration.
The provisions of this section shall apply:
(a) to the extent that employers are considered small corporations on the basis of Article 15, §§ 1^er 6, of the Code of Societies, are natural persons who meet mutatis mutandis under the criteria of Article 15:
- to employers who are included in the scope of the Act of 5 December 1968 on collective labour agreements and parity commissions;
- to companies approved for interim work that make interim arrangements available to companies included in the first dash;
(b) employers of workers who come within the scope of the Joint Commissions and Subcommissions listed in Article 1^er1°, (a) to (p) included, of the Royal Decree of 18 July 2002 on measures to promote employment in the non-marchand sector;
(c) Anonymous public law company Proximus and anonymous public law company bpost for their workers who, other than under a labour contract, perform work benefits for these companies.
The professional discount that must not be paid is equal to:
(a) 0.12 p.c. of the gross amount of compensation before deduction of personal social security contributions for employers referred to in paragraph 2, (a);
(b) 1 p.c. of the gross amount of compensation before deduction of personal social security contributions for employers referred to in paragraph 2, (b). Where employers are considered to be small corporations on the basis of section 15 of the Corporate Code, they are natural persons who meet mutatis mutandis under the criteria of section 15, the percentage is increased to 1.12 p.c. An amount equal to three-quarters of the professional pre-payment waiver is immediately allocated to the financing of the Maribel Social Fund. This amount must be paid by the employer to the appropriate Receiver at the same time as the Professional Account to be paid to the Consolidated Revenue Fund. The treasury transfers the amounts received to the National Social Security Office, which distributes them among the recipient Maribel Social Funds;
(c) 1 p.c. of the gross amount of compensation before deduction of personal social security contributions for employers referred to in paragraph 2, (c).
The King shall determine the terms and conditions of application of this article. "
Art. 138. Section 137 comes into force on 1^er April 2016 and is applicable to compensation paid or awarded from 1^er April 2016.
CHAPTER 5. - purchasing power
Section 1^re. - Formal professional fees
Art. 139. Section 3 of the Program Act of 19 December 2014 is withdrawn.
Art. 140. In section 51 of the Income Tax Code 1992, last amended by section 2 of the Program Act of 19 December 2014, the following amendments are made:
1° in paragraph 2, the provision taken under 1° shall be replaced as follows:
"1° for the remuneration of workers:
(a) 30 p.c. of the first tranche of EUR 5.505;
(b) 11 p.c. from 5.505 EUR to 13.000 EUR;
(c) 3 p.c. of the slice exceeding 13,000 EUR; »;
2° Paragraph 3 is replaced by the following:
"The package cannot, in any case, exceed EUR 2,760 for all revenues referred to in paragraph 2, 1°, or EUR 1.555.50 for all revenues referred to in paragraph 2, 2°, or EUR 2.592.50 for all revenues of the same category referred to in paragraph 2, 3° and 4°. "
Art. 141. In section 51 of the same Code, last amended by section 132 of this Act, the following amendments are made:
1° in paragraph 2, the provision taken under 1° shall be replaced as follows:
"1° for workers' salaries: 30 p.c.;"
2° in paragraph 3, the amount "2.760 EUR" is replaced by the amount "2.950 EUR".
Section 2. - Rate
Art. 142. In section 130 of the same Code, replaced by Act 10 August 2001, paragraph 1^er is replaced by the following:
A. "Art. 130. The basic tax is fixed to:
25 p.c. for the income bracket from EUR 0.01 to EUR 7.070,00;
30 p.c. for 7.070 EUR at 8.120 EUR;
40 p.c. for the 8.120 EUR to 13.530,00 EUR;
45 p.c. for 13.530,00 EUR to 24.800,00 EUR;
50 p.c. for the slice above 24.800,00 EUR. »;
B. "Art. 130. The basic tax is fixed to:
25 p.c. for the income bracket from 0.01 EUR to 8.120,00 EUR;
40 p.c. for 8.120,00 EUR to 13.940,00 EUR;
45 p.c. for 13.940,00 EUR to 24.800,00 EUR;
50 p.c. for the slice above 24.800,00 EUR.";
C. "Art. 130. The basic tax is fixed to:
25 p.c. for the income bracket from EUR 0.01 to EUR 8.120;
40 p.c. for the 8.120,00 EUR to 14.330,00 EUR;
45 p.c. for 14.330,00 EUR to 24.800,00 EUR;
50 p.c. for the slice above 24.800,00 EUR. »
Section 3. - Quotity of tax-exempt income
Art. 143. In section 131 of the same Code, replaced by the Act of 10 August 2001 and amended by the Acts of 8 June 2008, 8 May 2014 and the Act of 18 December 2015 on tax and other provisions, the following amendments are made:
1° in paragraph 1^erthe opening sentence is replaced by the following:
"Art. 131. The basic amount of the tax-exempt income quotity is equal to: »;
2° in paragraph 2, the words "tax-exempt" were replaced by the words "tax-exempt income quotity".
Art. 144. In section 131 of the same Code, last amended by section 143 of this Act, the following amendments are made:
1° in paragraph 1^er, the amount "15.220 EUR" is each time replaced by the amount "25.220 EUR";
2° Paragraph 2 is repealed.
Art. 145. In section 131 of the same Code, last amended by section 144 of this Act, paragraph 1^er is replaced by the following:
"Art. 131. For tax purposes, a basic amount of EUR 4.785 is tax-free. »
Art. 146. In section 132, paragraph 1^erthe same Code, as amended by the Act of 6 July 1999, the Royal Decrees of 20 July 2000 and 13 July 2001 and the Acts of 10 August 2001, 6 July 2004 and 13 December 2012, the introductory sentence is replaced by the following:
"Art. 132. The basic amount determined in accordance with section 131 is plus the following supplements for dependants:".
Art. 147. In section 133, paragraph 1^er, of the same Code, replaced by the Act of 10 August 2001 and amended by the Acts of 21 June 2002 and 27 December 2006, the introductory sentence is replaced by the following:
"Art. 133. The basic amount determined in accordance with section 131 is, moreover, plus the following supplements:".
Art. 148. In section 134 of the same Code, replaced by the Act of 13 December 2012 and last amended by the Act of 27 December 2012, the following amendments are made:
(a) Paragraph 2 is replaced as follows:
Ҥ2. The basic tax calculated in accordance with section 130 is reduced by the tax on tax-exempt income quotity.
This tax on the tax-exempt income quotity is fixed to:
25 p.c. for the tax-exempt income portion from EUR 0.01 to EUR 5.705,00;
30 p.c. for the tax-exempt income portion of 5.705,00 EUR to 8.120,00 EUR;
40 p.c. for the tax-exempt income portion of EUR 8,120.00 to EUR 13.530.00;
45 p.c. for the tax-exempt income portion of 13.530,00 EUR to 24.800,00 EUR;
50 p.c. for the tax-exempt income quotity band greater than EUR 24.800.00. »;
(b) in paragraph 3, subparagraphs 1^er and 2 are replaced by the following:
“§3. Where taxable income is less than the tax-exempt income quotity, it is granted a refundable credit for the portion of the tax-exempt income quotity that exceeds taxable income and that relates to supplements referred to in section 132, paragraph 1^er1° to 6°. This tax credit is equal to that portion of the tax-exempt income quotity, multiplied by the tax rate referred to in paragraph 2, paragraph 2, applicable to the corresponding income bracket, with a maximum of 250 euros per dependent child.
For the purposes of paragraph 1^er, the portion of the tax-exempt income quotity that exceeds taxable income, is deemed to be the priority of the supplements referred to in section 132, paragraph 1^er1° to 6°";
(c) in paragraph 4, the provision taken under 2° shall be replaced by the following:
"(2) the surcharges referred to in section 132 are added to the basic amount of the spouse's tax-exempt income that has the highest taxable income; »;
(d) in paragraph 4, the provisions under 4° and 5° shall be replaced by the following:
"4° the basic tax calculated in accordance with section 130 of each spouse is reduced by the tax on its quotity of tax-exempt income set in accordance with 1° to 3°;
5° where the sum of the taxable income of the two spouses is less than the sum of their tax-exempt income quotities, a refundable tax credit is granted for the portion of these quotities of the income of the spouses exempted from added tax that exceeds the sum of their taxable income and that relates to the supplements referred to in section 132, paragraph 1^er1° to 6°. This tax credit is equal to that portion of the tax-exempt income added, multiplied by the tax rate referred to in paragraph 2, paragraph 2, applicable to the corresponding income bracket in the head of the spouse with the highest taxable income, with a maximum of 250 euros per dependent child. "
Section 4. - Adaptation of basic amounts tax reduction pensions and replacement income
Art. 149. In section 147 of the same Code, replaced by the Act of 10 August 2001 and last amended by the Program Law (I) of 26 December 2015 and the Act of 18 December 2015 on tax and other provisions, the following amendments are made:
1° in paragraph 1^er, 1° and 7°, the amount "1.344,57 EUR" is each time replaced by the amount "1.148,93 EUR";
2° in paragraph 1^er, 9°, the amount "1.725,98 EUR" is replaced by the amount "1.530,34 EUR".
Art. 150. In article 152bis, paragraph 1^er, of the same Code, inserted by the Act of June 8, 2008 and amended by the Act of May 8, 2014, the words "or paragraph 2," are repealed.
Art. 151. Section 152bis of the same Code, inserted by the Act of 8 June 2008 and amended by the Act of 8 May 2014 and section 150 of this Act, is repealed.
Section 5. - Adaptation of indexing rules
Art. 152. In Article 178, § 3, paragraph 1^er, of the same Code, inserted by the law of 28 December 1992 and amended by the law of 30 March 1994, by the royal decree of 20 December 1996 and by the law of 21 June 2002, the words, in the introductory sentence, "articles 131 to 134," were replaced by the words "articles 131 to 133, 134, § 3, and § 4, 5°,".
Section 6 - Entry into force
Art. 153. Section 139 comes into force on December 31, 2015.
Section 140 comes into force on 1^er January 2016 and is applicable to remuneration of workers paid or awarded from 1^er January 2016.
Sections 142/A, 143, 146 to 148 and 152 come into force from the 2017 taxation year.
Section 141 comes into force on 1^er January 2018 and is applicable to remuneration of workers paid or awarded from 1^er January 2018.
Sections 142/B, 144 and 150 come into force from the 2019 taxation year.
Sections 142/C, 145, 149 and 151 come into force from the 2020 taxation year.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given at Ciergnon, December 26, 2015.
PHILIPPE
By the King:
The Prime Minister,
Ch. MICHEL
Minister of Employment,
K. PEETERS
The Minister of Social Affairs,
Ms. M. DE BLOCK
Minister of Finance,
J. VAN OVERTVELDT
Minister of Independents,
W. BORSUS
Seal of the state seal:
For the Minister of Justice, absent:
Deputy Prime Minister and Minister of Employment, Economy and Consumers, in charge of Foreign Trade,
K. PEETERS
____
Note
(1) House of Representatives (www.lachambre.be)
Documents: 54-1520.
Full report: 18 December 2015.