belgiquelex.be - Carrefour Bank of Legislation 24 AVRIL 2014. - An Act to amend the Royal Decree of 30 January 1997 on the pension plan for self-employed persons pursuant to articles 15 and 27 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of legal pension schemes and article 3, § 1er, 4°, of the Act of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union (1)
PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1
er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. Article 4, § 3, of the Royal Decree of 30 January 1997 on the pension plan of independent workers pursuant to articles 15 and 27 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the legal pension schemes and article 3, § 1
er4°, of the Act of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union, confirmed by the Act of 26 June 1997, as amended by the Programme Law of 27 December 2006, the following amendments are made:
1° to paragraph 1
er, the words "and which are before the year in which the pension takes place" are replaced by the words "and which are before the quarter in which the pension takes place";
2° a paragraph written as follows is inserted between subparagraphs 1
er and 2:
"For the two quarters that precede the one in which the pension takes place, contributions are presumed, unless otherwise proven, to have been paid on the date of the pension taking, provided that all contributions claimed by the social insurance fund for the period prior to the two quarters have been paid. "
Art. 3. In section 5 of the same order, last amended by the Act of 22 November 2013, a 2quinquies paragraph is inserted as follows:
" § 2quinquies. By derogation from § 2, for the quarters in the year in which the pension takes place, it is necessary to hear by professional income the professional income that has been retained for the collection of contributions due under Royal Decree No. 38 for the quarters of the previous year.
These revenues are not retained for the party that exceeds the amount referred to in Article 12, § 1
er, first paragraph, 1°, of Royal Decree No. 38 as it is adapted to the fluctuations of the Consumer Price Index for the year in question.
In the absence of quarters of professional activity as an independent worker during the year preceding the year in which the pension takes place, the professional income taken into account is those referred to in Article 12, § 1
erParagraph 2 of Royal Decree No. 38. "
Art. 4. Article 6, § 2, of the same order, last amended by the Act of 22 December 2008 is supplemented by a paragraph written as follows:
"When the year in question is the year in which the pension takes place, the average referred to in paragraph 2 is equal to the average referred to in the preceding paragraph."
Art. 5. In Article 7, § 3, 1°, of the same order, the words "and which are before the year in which the spouse died" are replaced by the words "and which are before the quarter in which the spouse died".
Art. 6. In article 9, § 2, paragraph 2, of the same decree, replaced by the programme law of 22 December 2003, the words "article 6, § 2, paragraphs 2 and 3" are replaced by the words "article 6, § 2, paragraphs 2 to 4".
Art. 7. The provisions of this Act apply to pensions that are actually taking place and for the first time not earlier than 1
er January 2015.
Art. 8. This Act comes into force on 1
er January 2015.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 24 April 2014.
PHILIPPE
By the King:
Minister of Independents,
Mrs. S. LARUELLE
Minister of Pensions,
A. DE CROO
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) House of Representatives
(www.lachambre.be)
Documents: 53-191 - 3417.
Full report: 20 March 2014.
Senate
(www.senate.be)
Documents: 5-2781.
Annales of the Senate: March 27, 2014.
