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6 JANVIER 2014. - Special Act to Reform the Financing of Communities and Regions, Enlargement of Regional Tax Self-Government and Financing of New Skills (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 77 of the Constitution.
CHAPTER 2. - Amendments to the special law of 16 January 1989
on the financing of the Communities and Regions
Art. 2. Article 1^er of the special law of 16 January 1989 on the financing of the Communities and Regions, as amended by the special laws of 16 July 1993, 13 July 2001 and 27 March 2006, the following amendments are made:
1° § 1^er is replaced by the following:
§ 1^er. Without prejudice to Article 170, § 2, of the Constitution, the financing of the budget of the French Community and the Flemish Community is provided by:
1° of non-tax revenues;
2° of the assigned portions of the tax and collection product;
3° of federal holdings;
4° for the period from 2015 to 2033, a transitional mechanism;
5° of loans. ";
2° § 2 is replaced by the following:
"§2. Without prejudice to Article 170, § 2, of the Constitution, the financing of the budget of the Walloon Region, the Flemish Region and the Brussels-Capital Region is provided by:
1° of non-tax revenues;
2° of tax revenues covered by this Act;
3° of income from the fiscal year of self-tax in respect of the tax of natural persons referred to in Part III/1;
4° of the assigned portions of the tax and collection product;
5° of federal staffing;
6° a mechanism of national solidarity;
7° for the period from 2015 to 2033, a transitional mechanism;
8° of loans. ";
3° in § 3, the words "in Article 107quater" are replaced by the words "in Article 39" and the words "in Article 59bis" are replaced by the words "in Articles 127 to 129".
Art. 3. Article 1^erter of the same special law, inserted by the special law of 13 July 2001, is replaced by the following:
"Art. 1^erter. The exercise of the fiscal powers of the regions covered by this Act shall be carried out in accordance with the federal loyalty referred to in Article 143 of the Constitution and the general normative framework of economic union and monetary unity, as well as the following principles:
1° the exclusion of any unfair tax competition;
2° avoidance of double taxation;
3° free movement of persons, goods, services and capital.
In the event of a taxpayer's request to avoid double taxation, deemed to be founded by an authority, the authority shall consult with the other authorities concerned with a view to remedying the imposition contrary to the principle referred to in paragraph 1^erTwo.
Consultation on tax policy and the principles referred to in paragraph 1^er is organized annually within the Committee of Consultation referred to in Article 31 of the ordinary law of 9 August 1980 of institutional reforms. ".
Art. 4. In title 1 of the same special law, an article 1^erquater as follows:
"Art. 1^erquater. The regions may not establish additional cents or tax increases or grant reductions, reductions or tax credits on the taxes referred to in this Act, except those referred to in Article 5/1, § 1^er".
Art. 5. In title II of the same special law, an article 2bis is inserted as follows:
"Art. 2bis. Revenues from immediate perceptions, transactions and criminal fines related to traffic safety regulations that fall within the jurisdiction of the regions under Article 6, § 1^erXII, of the special law of 8 August 1980 of institutional reforms, are attributed to them according to the place of the offence. ".
Art. 6. Title IIIbis of the same special law, repealed by the special law of 13 July 2001, is reinstated in the following wording:
"Titre III/1. Regional additional tax on the tax of natural persons".
Art. 7. In Title III/1, re-established by Article 6, an article 5/1 is inserted as follows:
"Art. 5/1. § 1^er. Based on the localization of the tax of natural persons, regions may:
1° establish additional cents on part of the tax of natural persons. The portion of the tax of natural persons on which the additional cents are established is the reduced State tax;
2° grant tax reductions and apply tax reductions and increases on the additional cents referred to in 1°, without the result being a decrease or increase in the tax base.
The total of additional cents and decreases, reductions and tax increases, if applicable after application of Article 5/3, § 1^er, 2°, constitutes the additional regional tax on the tax of natural persons, below "tax of regional natural persons".
In addition, regions can provide tax credits.
§ 2. For the purposes of this Act, the tax of natural persons is deemed to be localized at the place where the taxpayer established his tax home on 1^er January of the tax year of natural persons.
§ 3. The reduced State tax, plus tax on dividends, interest, royalties, lots relating to debt securities and surplus-values on movable securities and securities, after application of the federal tax reductions that have not yet been applied to determine the reduced State tax and, if applicable after application of Article 5/3, § 1^er, 1°, constitutes "tax of federal natural persons" within the meaning of this Act.
§ 4. The introduction of the tax of regional natural persons cannot prejudice the right of municipalities and communities to collect additional taxes.
§ 5. Only the federal authority is competent for the provisions on personal and professional pre-payment and for the tax service of natural persons.
Of all net incomes, only annuities may be deducted within the limits and conditions determined by the Income Tax Code 1992.
Without prejudice to Article 5/5, § 4, the federal authority may implement tax reductions without any restrictions.".
Art. 8. In the same context, article 5/2 is inserted as follows:
"Art. 5/2. § 1^er. The reduced State tax is the reduced State tax in an amount equal to the State tax multiplied by the autonomy factor.
The self-sufficiency factor is 25.990% for the 2015 taxation years, 2016 and 2017.
For the 2018 taxation year and for the following fiscal years, the self-sufficiency factor is equal to the relationship between:
1° to the numerator:
A+B-C where:
A = the amount for the 2015 fiscal year pursuant to section 33 for the three combined regions;
B = the amount granted for the 2015 fiscal year under section 35decies for the three combined regions multiplied by 4/6;
C = an amount calculated as follows:
(a) for each region, the amount obtained pursuant to section 33 for the 2015 fiscal year is expressed as a percentage of the amount obtained pursuant to that section for the same fiscal year for the three combined regions; This percentage is referred to as "IRP key";
(b) for each region, the amount obtained under section 33bis for the 2015 fiscal year is divided by its IPP key;
C is equal to the smallest of these amounts;
2° to the denominator:
the State of the 2015 taxation year on the basis of revenues collected until December 31, 2016.
The autonomy factor is expressed in percent and rounded to the third upper or lower decimal place depending on whether or not the fourth decimal place is 5.
The self-reliance factor referred to in paragraphs 3 and 4 is determined by a royal decree deliberated in the Council of Ministers and after consultation with the governments of the regions on the basis of the reports of the Court of Accounts referred to in Article 81ter.
§ 2. To obtain the State tax, it is necessary successively by applying federal tax legislation:
1° determine the taxable income of which a party is taxable in general and a party is taxable separately;
2° to determine the basic tax by applying the tax rates of natural persons to the overall taxable income;
3° determine the tax to be apportioned by decreasing the basic tax on the tax quotity of tax-exempt income;
4° determine the principal by applying to the tax to distribute the following reductions:
(a) reduction in pensions and alternative income;
(b) reduction for income of foreign origin;
5° to determine the total tax on revenues taxed separately by applying the corresponding tax rates to these revenues;
6° add the principal referred to in 4° and the total tax on income tax imposed separately referred to in 5°;
7° decrease the total of 6° of the dividend tax, interest, royalties, lots relating to debt securities and surplus-values on securities and securities. ".
Art. 9. In the same title III/1, an article 5/3 is inserted as follows:
"Art. 5/3. § 1^er. In the case of a surplus of federal or regional tax reductions:
1° the federal authority determines whether the surplus of a federal tax reduction may be charged to the balance of the regional additionals and regional tax increases after the charge of regional decreases and tax reductions;
2° each region determines whether the surplus of a decrease or a reduction in regional tax may be charged on the federal tax balance after the federal tax reductions are charged.
§ 2. After application of § 1^er, the sum of the tax of federal natural persons and the tax of regional natural persons is the total tax.
The total tax is successively:
1° increase in federal increases;
2° diminished of non-refundable federal elements;
3° decrease in federal and regional refundable tax credits;
4° diminished of the federally responsible and repayable elements;
5° plus the additional municipal tax to the tax of natural persons and the additional agglomeration tax to the tax of natural persons. ".
Art. 10. In the same context, article 5/4 is inserted as follows:
"Art. 5/4. § 1^er. Additional cents referred to in Article 5/1, § 1^erParagraph 1^er, 1°, are proportional and differentiated or not by tax bracket.
§ 2. In the case of applying additional differentiated cents, for income taxed globally, the following is done:
1° the basic tax is calculated on the taxable income generally in accordance with Article 5/2, § 2, 2°;
2° the basic tax so calculated is distributed among the regional tax brackets;
3° the tax for tax-exempt income quotity and the reduction for pensions and replacement income are exempt from the basic tax calculated on the overall taxable income, beginning with the lowest tax bracket;
4° the reduction for income of foreign origin is charged proportionally to the tax brackets determined under 1° to 3°.
Secondly, the tax for dividends, interest, royalties, lots relating to borrowing securities and surplus-values on aggregately imposed movable securities and securities is deducted, beginning with the highest tax bracket.
Finally, the amount of each tax bracket is reduced by an amount equal to the amount of that tax bracket multiplied by the self-sufficiency factor referred to in 5/2, § 1^er2 or 3, as appropriate.
§ 3. In the case of differentiated additional cents, the rate of additional cents on income tax imposed separately:
1° is uniform, that is, without differentiation depending on the nature or amount of income taxed separately;
2° is unique, that is, a single rate regardless of the federal tax rate on these revenues;
3° is not less than the rate that is applied on the regional tax bracket for which the estimated income from the tax of regional natural persons is the highest.
The additional cents thus determined shall be applied to the portion of the reduced State tax relating to the income tax imposed separately.".
Art. 11. In the same title III/1, an article 5/5 is inserted as follows:
"Art. 5/5. § 1^er. Tax reductions referred to in Article 5/1, § 1^erParagraph 1^er, 2°, are lump-sum decreases applicable to all persons subject to the tax of natural persons in the region concerned.
§ 2. Tax reductions referred to in Article 5/1, § 1^erParagraph 1^er, 2°, are :
1° related to the material skills of the regions;
2° proportional or flat fee.
Tax increases referred to in Article 5/1, § 1^erParagraph 1^er, 2°, are :
1° related to the material skills of the regions;
2° proportional.
§ 3. The tax credits referred to in Article 5/1, § 1^er, paragraph 3, are:
1° related to the material skills of the regions;
2° proportional or flat fee.
§ 4. Only regions are competent for tax reductions and tax credits for the following expenses:
1° expenses to acquire or retain the own dwelling;
2° the expenses of securing homes for theft or fire;
3° expenses for maintenance and restoration of monuments and classified sites;
4° the expenses paid for benefits under local employment agencies and for benefits paid with non-social service securities;
5° the expenditures made to save energy in a dwelling excluding the interests that relate to loan contracts referred to in section 2 of the Economic Recovery Act of 27 March 2009;
6° the expenses of housing renovations located in a positive area of action of the major cities;
7° the residential renovation expenses given for rent to a moderate rent.
For the purposes of paragraph 1^er, 1°, the proper dwelling is the dwelling that the taxpayer, as owner, owner, emphyteote, superficial or usufructier, during the taxable period:
1° be held personally;
2° is not personally responsible for any of the following reasons:
(a) professional reasons;
(b) social reasons;
(c) legal or contractual impediments that make it impossible for the taxpayer to occupy the dwelling itself;
(d) status of construction or renovation work that does not allow the taxpayer to effectively occupy the dwelling.
Clean housing does not include the portion of the dwelling that, during the taxable period:
(a) is assigned to the performance of the taxpayer's business activity or of a member of the taxpayer's household;
or
(b) in the cases referred to in paragraph 2, 1 and 2 (a) and (b), shall be occupied by persons not part of the taxpayer's household.
When a taxpayer occupies more than one dwelling, the dwelling in which his or her tax home is established is considered to be the proper dwelling.
Where a taxpayer has so much of a dwelling referred to in paragraph 2, 1°, that a dwelling referred to in paragraph 2, 2°, the dwelling that it occupies personally is considered to be the dwelling itself.
Where a taxpayer owns only dwellings referred to in paragraph 2, 2°, the taxpayer designates the dwelling that the taxpayer considers to be the dwelling itself. This choice is irrevocable until the taxpayer is personally occupying a dwelling or no longer owns the designated dwelling.
For married taxpayers or legal cohabitants, only one dwelling can be considered as a clean dwelling. Paragraphs 2 to 6 apply to both taxpayers considered together.
In the event of a change during the taxable period, the qualification of a dwelling as the home itself is estimated from day to day.".
Art. 12. In the same context, article 5/6, as follows:
"Art. 5/6. § 1^er. The regions exercise jurisdiction over additional centimes, decreases, tax reductions or increases and tax credits without reducing the progressive tax of natural persons. The principle of progressivity is as follows: as the basic tax referred to in 5/2, § 2, 2°, increases, the ratio between the amount of additional cents and tax increases and that of basic tax, cannot decrease and the ratio between the amount of decreases, reductions and tax credits and that of basic tax cannot increase.
§ 2. Where regions differentiate the additional cents by tax bracket, the regional additional centime scale may deviate from § 1^er however:
1° that the regional additional centime rate on a tax bracket is not less than 90% of the highest regional additional centime rate among the lower tax brackets;
and
2° that the tax benefit per taxpayer resulting from the derogation from the progressive rule is not greater than 1,000 euros per year.
The overrun or not of the limit of 1,000 euros is calculated by making the difference between the amount of the tax of the regional natural persons according to the scale that the region wants to apply and the amount of the tax of the regional natural persons calculated by replacing the rates of the tax brackets not in accordance with the rule of progressivity by the rates that should be established so that the rule of progressivity is respected.
This amount of 1,000 euros is adapted annually to the UK Consumer Price Index. The adaptation is made by means of the coefficient that is obtained by dividing the average of the price indices of the year preceding that of income by the average of the price indices of the year 2013. After applying the coefficient, the amounts are rounded to the 10 euros higher or lower number depending on whether or not the unit number reaches 5.
§ 3. For contracts entered into before 1^er January 2015 and related to the expenses referred to in Article 5/5, § 4, paragraph 1^er, 1°, regions may continue to apply a tax reduction that departs from the progressive rule referred to in § 1^er. This exemption remains valid until the region itself decides to change the tax reduction rate to be applied.".
Art. 13. In the same context, article 5/7, as follows:
"Art. 5/7. The drafts and proposals of a rule referred to in Article 134 of the Constitution that regulate matters referred to in Article 5/6 shall, as the case may be before the parliament concerned or after approval by the competent committee of the parliament concerned, be communicated, for advice on technical applicability, to the federal government, to other regional governments and, for advice on the principle referred to in Article 1^erter, paragraph 1^er1° to the Court of Auditors. The same applies to the amendments adopted.
The procedure for consultation on the technical applicability of the establishment of additional differentiated cents or decreases, reductions or increases in tax or tax credits referred to in Article 5/1, § 1^er, is fixed in the cooperation agreement referred to in Article 1^erbis.
The projects and proposals transmitted to the Court of Auditors are supported by sufficient figures. The General Assembly of the Court of Auditors shall issue in the month following receipt of the project or proposal, in accordance with the principle referred to in Article 1^erter, paragraph 1^er, 1°, a documented and motivated opinion on the respect of the principle of progressivity referred to in Article 5/6. This notice is communicated to the federal government and regional governments.
As part of its advisory mission referred to in paragraph 3, the Court of Auditors develops, in agreement with the federal government and regional governments, a transparent and uniform assessment model.
The Court of Auditors prepares an annual report, similar to the notice referred to in paragraph 3, on the impact, during the previous taxation year, of existing regional tax measures. This report is communicated to the federal government and regional governments."
Art. 14. In the same context, article 5/8 is inserted as follows:
"Art. 5/8. The establishment of additional cents, decreases, reductions or increases in tax or tax credits referred to in 5/1, § 1^er, is previously communicated by the relevant regional government to the federal government and other regional governments.".
Art. 15. In section 6 of the same special law, as amended by the special laws of 16 July 1993 and 13 July 2001, the following amendments are made:
(a) in § 1^er, paragraph 2, the 3rd is replaced by the following:
"3° the tax of federal natural persons."
(b) in § 2, paragraph 1^er, the 3° is replaced by the following:
"3° and on which regions are authorized to collect an additional tax in accordance with Title III/1. ";
(c) in § 2, paragraph 1^er4° is repealed;
(d) § 2, paragraph 2, is replaced by the following:
"The joint tax referred to in this title is the tax of federal natural persons.".
Art. 16. Section 7 of the same special law, as amended by the special laws of 16 July 1993 and 13 July 2001, is replaced by the following:
"Art. 7. For the purposes of this title, the following data are set by Royal Decree deliberated in the Council of Ministers and after consultation with the governments of the communities and regions:
1° the tax revenues of federal natural persons;
2° the number of inhabitants.
For the fiscal years 2014 and 2015, by tax revenues of the federal natural persons, revenue from the state's overall tax for the 2013 and 2014 taxation years is defined as the tax revenues set out in section 359 of the Income Tax Code 1992. The State's overall tax is the tax before imputation of the regional tax reductions as applicable for the said taxation exercise and fixed under Article 6, § 2, paragraph 1^er4°, as this article existed before being amended by Article 15 of the special law of 6 January 2014 on the reform of the financing of communities and regions, the expansion of the tax autonomy of the regions and the financing of new skills.
For the 2016 fiscal year and each of the following fiscal years, federal natural persons' tax revenues are recorded at the time of the tax period set out in section 359 of the Income Tax Code 1992 of the last known taxation year.
By the number of inhabitants, the population is defined as 1^er January of the year referred to in paragraphs 2 and 3.".
Art. 17. Section 8 of the same special law is repealed.
Art. 18. Section 9 of the same special law, as amended by the special law of 13 July 2001, is repealed.
Art. 19. Section 9bis of the same special law, inserted by the special law of 13 July 2001 and amended by the special law of 27 March 2006, is repealed.
Art. 20. Article 11, paragraph 1^er, of the same special law, replaced by the special law of 13 July 2001, is repealed.
Art. 21. In section 33 of the same special law, as amended by the special laws of 16 July 1993 and 13 July 2001, the following amendments are made:
1° § 1^er is replaced by the following:
§ 1^er. For each of the fiscal years 2000 to 2014 included and for the fiscal year 2015 but exclusively for the determination of the transition amount referred to in section 48/1 and the autonomy factor referred to in section 5/2, § 1^erthe determination of the amounts shall be based on the means by region of the previous fiscal year, after deduction of the intervention of national solidarity attributed to the region concerned and the reduction by region referred to in article 34, § 1^erParagraph 1^erTwo. ";
2° in § 2 the words "gross national income" are replaced by the words "gross domestic product"
Art. 22. In section 33bis of the same special law, inserted by the special law of 13 July 2001, the following amendments are made:
1° in § 1^erParagraph 1^er, the words "From the fiscal year 2002" are replaced by the words "For each of the fiscal years 2002 to 2014 included and for the fiscal year 2015 but exclusively with respect to the setting of the transition amount referred to in section 48/1 and the autonomy factor referred to in section 5/2, § 1^er,"
2° in § 2, paragraph 3, the words "From the fiscal year 2003" are replaced by the words "For each of the fiscal years 2003 to 2014 included and for the fiscal year 2015 but exclusively for the fixing of the transition amount referred to in Article 48/1 and the autonomy factor referred to in Article 5/2, § 1^er"
Art. 23. In article 34 of the same special law, replaced by the special law of 13 July 2001, the current text of which will form § 1^erthe following amendments are made:
1° in paragraph 1^er old, becoming § 1^erParagraph 1^er, the words "Means by region are constituted annually as follows:" are replaced by the words "For the fiscal years 2000 to 2014 included and for the fiscal year 2015 but exclusively with regard to the fixing of the transition amount referred to in section 48/1 and the autonomy factor referred to in section 5/2, § 1^ermeans by region are constituted annually as follows:
2° the article is supplemented by a § 2 written as follows:
§ 2. From the 2015 fiscal year, the means referred to in section 1^er, § 2, 4° and 6°, by region are constituted annually by additional means referred to in section 4 and the amount of national solidarity referred to in section 48.
The means referred to in paragraph 1^er are made up of a portion of the proceeds of the tax of federal natural persons.".
Art. 24. In title IV, chapter II, of the same special law, section 3, comprising section 35, as amended by the special law of 13 July 2001, is repealed.
Art. 25. In section 35ter of the same special law, inserted by the special law of 16 July 1993, the following amendments are made:
1° § 1^er is replaced by the following:
§ 1^er. For each of the fiscal years 2000 to 2014 included and for the fiscal year 2015 but exclusively for fixing the basic amount referred to in section 35octies, § 1^er, paragraph 2, 1°, and the transition amount referred to in section 48/1, the fixing of the amounts shall be based on the additional means obtained under section 35bis or this article, as the case may be, for the previous fiscal year, for the Flemish Region and the Walloon Region together. ";
2° in § 2 the words "gross national product" are replaced by the words "gross domestic product".
Art. 26. In section 35quater of the same special law, inserted by the special law of 13 July 2001, § 2 is replaced by the following:
"§2. For each fiscal year 2003 to 2014 included and for the fiscal year 2015 but exclusively for the fixing of the base amount referred to in section 35octies, § 1^er, paragraph 2, 1°, and the transitional amount referred to in section 48/1, the amounts referred to in § 1^er are adapted annually to the fluctuation rates of the average consumer price index, and to the actual growth of the gross domestic product of the budget year concerned in accordance with the terms set out in Article 33, § 2.".
Art. 27. In section 35quinquies of the same special law, inserted by the special law of 13 July 2001, paragraph 2 is replaced by the following:
"For each fiscal year 2003 to 2014 included and for the fiscal year 2015 but exclusively for the fixing of the base amount referred to in section 35octies, § 1^er, paragraph 2, 1°, and the transitional amount referred to in section 48/1, the amounts referred to in paragraph 1^er are adapted annually to the fluctuation rates of the average consumer price index, and to the actual growth of the gross domestic product of the budget year concerned in accordance with the terms set out in Article 33, § 2.".
Art. 28. In section 35 of the same special law, inserted by the special law of 13 July 2001, the following amendments are made:
1° in paragraph 2, the words "for the 2003 fiscal year and for each subsequent budgetary years" are replaced by the words "for each of the 2003 to 2014 fiscal years included and for the 2015 fiscal year but exclusively for the fixing of the base amount referred to in section 35octies, § 1^er, paragraph 2, 1°, and the transition amount referred to in section 48/1,
2° Paragraph 3 is replaced by the following:
"Each year, the total amount obtained pursuant to paragraph 2 is adjusted to the rate of fluctuation in the average price index to the consumption and actual growth of the gross domestic product of the budget year in accordance with the terms set out in section 33, § 2, and distributed according to the income of the tax of the federal natural persons located in each region."
Art. 29. In section 35s of the same special law, inserted by the special law of 13 July 2001, the following amendments are made:
1° in paragraph 2 the words "for the 2003 fiscal year and for each subsequent budgetary years" are replaced by the words "for each of the 2003 to 2014 fiscal years included and for the 2015 fiscal year but exclusively for the fixing of the base amount referred to in section 35octies, § 1^er, paragraph 2, 1°, and the transition amount referred to in section 48/1,
2° in paragraph 3 the words "gross national income" are replaced by the words "gross domestic product".
Art. 30. Section 35octies of the same special law, inserted by the special law of 13 July 2001, is replaced by the following:
"Art. 35octies. § 1^er. From the 2015 fiscal year, additional resources are granted to the Walloon Region, the Flemish Region, and the Brussels-Capital Region.
For the 2015 fiscal year, for the three regions combined, these means are equal to the sum of the following amounts:
1° the amount obtained by adding the amounts obtained, for the 2015 fiscal year, pursuant to sections 35ter to 35septics, for the three combined regions;
2° an amount equal to 625.887.632 euros;
3° an amount equal to 5 million euros.
From the 2016 fiscal year, the means allocated for the previous fiscal year are adjusted annually to the rate of fluctuation in the average consumer price index and to a percentage of the actual growth of the gross domestic product of the relevant fiscal year, in accordance with the terms set out in section 33, § 2.
The percentage referred to in paragraph 3 is equal to:
1° for the 2016 fiscal year: 100%;
2° from the 2017 fiscal year:
(a) 55 per cent of real growth not exceeding 2.25 per cent;
(b) 100 per cent of real growth over 2.25 per cent;
From the 2015 budget year, these resources are distributed across regions according to the distribution key:
(a) the Flemish Region: 50.33%;
(b) for the Walloon Region: 41.37 per cent;
(c) for the Brussels-Capital Region: 8. 30%.
§ 2. The amounts obtained in § 1^er are decreased for the 2015 to 2019 fiscal years, including the following amounts:
1° for the 2015 fiscal year:
(a) for the Flemish Region: 9.253.026 euros;
(b) for the Walloon Region: Euro13.245.455;
(c) for the Brussels-Capital Region: EUR 5.141.684;
2° for the 2016 fiscal year:
(a) for the Flemish Region: 5.559.685 euros;
(b) for the Walloon Region: 7.239.762 euros;
(c) for the Brussels-Capital Region: 2.724.530 euros;
3° for the 2017 fiscal year:
(a) for the Flemish Region: Euro 4.375.792;
(b) for the Walloon Region: 5.554.417 euros;
(c) for the Brussels-Capital Region: 2.314.311 euros;
4° for the 2018 fiscal year:
(a) for the Flemish Region: Euro2,850,247;
(b) for the Walloon Region: 3.298.120 euros;
(c) for the Brussels-Capital Region: 1.499.915 euros;
5° for the fiscal year 2019:
(a) for the Flemish Region: 650,405 euros;
(b) for the Walloon Region: 493.544 euros;
(c) for the Brussels-Capital Region: 294.241 euros.".
Art. 31. In title IV, chapter II, section 4, of the same special law, an article 35 states as follows:
"Art. 35nonies. § 1^er. From the fiscal year 2015, additional resources are transferred to the Walloon Region, the Flemish Region and the Brussels-Capital Region, the base amount of which is set at 3.953.242.907 euros.
For the 2015 fiscal year, the amount allocated for the three combined regions is equal to the sum of the amounts taken at 1° and 2° and decreased the amounts taken at 3° and 4°:
1° the basic amount referred to in paragraph 1^ermultiplied by a factor 0.9 and adapted:
(a) at the rate of fluctuation in the average consumer price index of the 2014 fiscal year and the actual growth of the gross domestic product of that same fiscal year in accordance with the terms defined in Article 33, § 2;
(b) at the rate of fluctuation in the average consumer price index of the 2015 fiscal year and the actual growth of the gross domestic product of that same fiscal year in accordance with the terms defined in Article 33, § 2;
2° an amount of 434.491.222 euros;
3° an amount of 707.935.702 euros;
4° an amount of 831.348.000 euros.
For the fiscal year 2016, the amount allocated for the fiscal year 2015 is first adapted to the fluctuation rate of the average consumer price index of the budget year concerned and to a percentage of the actual growth of the gross domestic product of the budget year concerned according to the terms defined in section 33, § 2, and then decreased by Euro831,348,000.
From the 2017 fiscal year, the amount allocated for the previous fiscal year is adjusted to the rate of fluctuation of the average consumer price index of the relevant fiscal year and to the percentage of the actual growth of the gross domestic product of the relevant budget year according to the terms defined in section 33, § 2.
The percentage referred to in paragraphs 3 and 4 is equal to:
1° for the 2016 fiscal year: 75%;
2° from the 2017 fiscal year:
(a) 55 per cent of real growth not exceeding 2.25 per cent;
(b) 100 per cent of real growth over 2.25 per cent;
From the 2015 fiscal year, the resources are distributed across the three regions according to the tax revenues of the federal natural persons located in each region.
§ 2. Pursuant to Article 6, § 1^er, IX, 6°, of the special law of 8 August 1980 of institutional reforms, the financial intervention granted to the federal authority by a region when the percentage of days spent in a year due to training, study or internship in relation to the days of complete unemployment compensated in the same year exceeds 12% in that region is deducted from the means granted to that region in accordance with § 1^er.
This financial statement is obtained by adding the following amounts:
1° an amount of 35,50 euros, multiplied by the number of days of unemployment of the previous year exempted due to training, study or internship that exceeds 12% without exceeding 14% of the total number of days of unemployment compensated for the same year, multiplied by a coefficient of 0.5;
2° an amount of 35,50 euros, multiplied by the number of days of unemployment of the previous year dispensed due to training, study or internship that exceeds 14% of the total number of days of unemployment paid in the same year.
From the 2016 fiscal year, the amount of €35.50 is adjusted annually to the average consumer price index and to a percentage of the actual growth of the gross domestic product of the relevant fiscal year in accordance with the terms defined in Article 33, § 2. This percentage is equal to the percentage determined in accordance with § 1^erParagraph 5.
Exemptions for training that prepare for a shortage profession and dispensations granted under an activity cooperative are not considered for the purposes of this paragraph.
§ 3. Pursuant to Article 6, § 1^er, IX, 11°, of the special law of 8 August 1980 of institutional reforms, if the number of persons employed in the system of local employment agencies (EFA) on average over the year exceeds the number fixed for the Walloon Region and the Flemish Region by this same special law and with regard to the Brussels-Capital Region by Article 4, paragraph 4, of the special law of 12 January 1989^er.
The means due by a region for a given fiscal year are obtained by multiplying the amount of 6,000 euros by the difference between on the one hand, the number of people who are employed in the ALE system the year before and who are domiciled in the territory of the region concerned and on the other hand, the number of beneficiaries that is fixed for the Walloon Region and for the Flemish Region by Article 6, §^er, IX, 11°, of the special law of 8 August 1980 of institutional reforms and for the Brussels-Capital Region by Article 4, paragraph 4, of the special law of 12 January 1989 on the Brussels Institutions, with regard to the Brussels-Capital Region.
From the fiscal year 2016, the amount of 6,000 euros is adjusted annually to the rate of fluctuation of the average consumer price index and to a percentage of the actual growth of the gross domestic product of the budget year concerned in accordance with the terms defined in section 33, § 2. This percentage is equal to the percentage determined in accordance with § 1^erParagraph 5.
Art. 32. In the same section 4, an article 35decies is inserted as follows:
"Art. 35decies. From the fiscal year 2015, additional resources are transferred to the Walloon Region, the Flemish Region and the Brussels-Capital Region, due to the competences assigned to the regions by Article 5/5, § 4.
For all three regions, the reference amount for the means referred to in paragraph 1^er is fixed provisionally to 3.047.959.879 euros. The amount of reference to the unchanged policy will be definitively determined by royal decree deliberated in the Council of Ministers and after consultation with the governments of the regions on the basis of the report of the Court of Accounts referred to in Article 81ter, 1°.
For the 2015 fiscal year, the amount allocated is equal to the reference amount referred to in paragraph 2, multiplied by a factor of 0.6.
From the 2016 fiscal year, the amount allocated for the previous fiscal year is adjusted to the rate of fluctuation of the average consumer price index of the budget year concerned, and to a percentage of the actual growth of the gross domestic product of the budget year concerned according to the terms defined in section 33, § 2. This percentage is equal to the percentage determined in accordance with Article 35nonies, § 1^erParagraph 5.
From the 2015 fiscal year, the means are distributed annually among the three regions according to the tax revenues of the federal natural persons located in each region.".
Art. 33. In section 36 of the same special law, replaced by the special law of 13 July 2001, the following amendments are made:
(a) in the introductory sentence, the words "By community, the means are constituted annually as follows:" are replaced by the words "For each fiscal year 1989 to 2014 included and for the fiscal year 2015 but exclusively with respect to the fixing of the base amount referred to in section 40quinquies and the transition amount referred to in section 48/1, by community, the means shall be constituted annually as follows:";
(b) the 3° is replaced by the following:
"3° the amount referred to in section 47/3, compensatory of the radio royalty television from the fiscal year 2002. ";
(c) the article shall be supplemented by a paragraph written as follows:
"From the 2015 fiscal year, the means referred to in Article 1^er§ 1^er, 2°, are constituted annually by community as follows:
1° the assigned portion of the value added tax product referred to in section 41;
2° the amount of the assigned portion of the income of the tax of the federal natural persons, obtained under section 47/2, § 4.
Art. 34. In section 38 of the same special law, as amended by the special laws of 16 July 1993 and 13 July 2001, the following amendments are made:
1° in § 3, paragraph 1^er, the words "From the fiscal year 1990" are replaced by the words "For each fiscal year 1990 to 2014 included and for the fiscal year 2015 but exclusively with respect to the setting of the base amount referred to in section 40quinquies and the transition amount referred to in section 48/1,";
2° § 3ter, paragraph 4, is replaced by the following:
"For each fiscal year 2012 to 2014 included and for the fiscal year 2015 but exclusively for the fixing of the basic amount referred to in section 40quinquies and the transition amount referred to in section 48/1, the total amount, for the two communities gathered, is equal to the total amount obtained for the previous fiscal year under this paragraph after the latter amount has been adjusted to the rate of fluctuation of the average price index to the domestic price.
3° in § 3ter, paragraphs 3 and 5, the words "gross national income" are replaced by the words "gross domestic product";
4° in § 5, paragraph 3, the words "From the fiscal year 2012" are replaced by the words "For each fiscal year 2012 to 2014 included and for the fiscal year 2015 but exclusively for the fixing of the base amount referred to in section 40quinquies and the transition amount referred to in section 48/1".
Art. 35. In section 40 bis of the same special law, inserted by the special law of 13 July 2001, the words "From the fiscal year 2002" are replaced by the words "For each fiscal year 2002 to 2014 included and for the fiscal year 2015 but exclusively for the fixing of the basic amount referred to in section 40quinquies, the basic amount referred to in section 47/2 and the transition amount referred to in section 48/1".
Art. 36. In section 40ter, § 4, of the same special law, inserted by the special law of 13 July 2001, the words "From the fiscal year 2012" are replaced by the words "For each of the fiscal years 2012 to 2014 included and for the fiscal year 2015 but exclusively for the fixing of the basic amount referred to in section 40quinquies, the basic amount referred to in section 47/2 and the transitional amount referred to in section 48/1".
Art. 37. In the same special law, an article 40quater is inserted as follows:
"Art. 40quater. The difference is calculated between:
1° the impact, for the 2015 fiscal year, of the annual adjustment applied from the 2007 fiscal year to 91% of the actual growth of the gross domestic product of the assigned portion of the value added tax product; this impact is calculated as a difference between:
(a) the new calculation for the 2015 fiscal year of the total amount obtained, pursuant to Article 38, § 5, the amounts fixed in Article 38, § 3bis, zeroed;
(b) the total amount obtained for the 2015 fiscal year pursuant to Article 39, § 1^er;
2° the impact, for the fiscal year 2010, of the annual adjustment applied from the 2007 fiscal year to 91% of the actual growth of the gross domestic product of the assigned portion of the value added tax product; this impact is calculated as a difference between:
(a) the new calculation for the fiscal year 2010, of the total amount obtained, pursuant to Article 38, § 5, the amounts fixed in Article 38, § 3bis, zeroed and the link to the real growth of the gross domestic product for the fiscal year 2010, referred to in Article 38, § 3ter, not taken into account;
(b) the total amount obtained for the fiscal year 2010, pursuant to Article 39, § 1^er".
Art. 38. In the same special law, an article 40quinquies read as follows:
"Art. 40quinquies. For the 2015 fiscal year, a new base amount is defined, equal to the sum:
1° of the total amount referred to in section 40quater for the French Community and the Flemish Community combined;
2° of the amount obtained for the fiscal year 2015, pursuant to Article 39, § 2, for the French Community and the Flemish Community gathered;
3° of the amount obtained for the 2015 fiscal year, pursuant to Article 47/3, for the French Community and the Flemish Community;
4° of an amount equal to 158 542 548 euros for the French Community and the Flemish Community gathered.
The basic amount obtained under paragraph 1^er is, starting in fiscal year 2016:
1° adapted annually to the rate of fluctuation of the average consumer price index and to 91% of the actual growth of the gross domestic product of the budget year concerned in accordance with the terms defined in Article 33, § 2.
2° multiplied by the relation between the adjustment factor referred to in Article 38, § 4, for the budget year concerned and the adjustment factor referred to in Article 38, § 4, for the previous fiscal year.
From the 2015 fiscal year, the amount obtained under paragraph 1^er or paragraph 2, as the case may be, shall be distributed annually between the French Community and the Flemish Community in accordance with the terms defined in section 39.".
Art. 39. In section 41 of the same special law, as amended by the special law of 13 July 2001, the following amendments are made:
1° the words "The means referred to in this section shall be constituted as follows by community" shall be replaced by the words "For the fiscal years 1989 to 2014 included and for the fiscal year 2015 but exclusively for the determination of the basic amount referred to in section 40quinquies and the amount of transition referred to in section 48/1, the means referred to in this section shall be constituted annually as follows by community:";
2° the 3° is completed by the words "from the fiscal year 2002. ";
3° the article is supplemented by a paragraph written as follows:
"From the 2015 fiscal year, the means referred to in this section are constituted annually by the amount obtained under section 40quinquies, paragraph 3.".
Art. 40. In title IV, chapter III, of the same special law, the title of section 3 is replaced by the following:
"Section 3. The assigned portion of the federal natural person tax product."
Art. 41. In section 47 of the same special law, as amended by the special laws of 16 July 1993 and 13 July 2001, the following amendments are made:
1° in § 1^er, the words "until the 2014 budget year included and for the 2015 budget year but only for the fixing of the base amount referred to in section 47/2 and the transition amount referred to in section 48/1" are inserted between the word "following" and the words "fixing";
2° in § 2, the words "gross national income" are replaced by the words "gross domestic product".
Art. 42. In title IV, chapter III, section 3, subsection 2, of the same special law, an article 47/1 is inserted as follows:
"Art. 47/1. For the 2015 fiscal year, the difference is calculated between:
1° the amount obtained pursuant to Article 40 bis for the French Community and the Flemish Community gathered;
2° the amount obtained pursuant to Article 40quater for the French Community and the Flemish Community gathered. ".
Art. 43. In the same subsection 2, an article 47/2 is inserted as follows:
"Art. 47/2. § 1^er. For the 2015 fiscal year, a new base amount is defined, equal to the sum:
1° of the total amount referred to in section 47/1 for the French Community and the Flemish Community combined;
2° of the total amount referred to in Article 47 for the French Community and the Flemish Community gathered;
3° a negative amount equal to 356.292.000 euros.
§ 2. For the fiscal year 2016, the amount allocated for the fiscal year 2015 is first adapted to the fluctuation rate of the average consumer price index and to a percentage of the actual growth of the gross domestic product of the budget year concerned, in accordance with the terms defined in Article 33, § 2 and then decreased by 356.292,000 euros. This percentage is equal to the percentage determined in accordance with Article 35nonies, § 1^erParagraph 5.
The basic amount obtained under paragraph 1^er is adapted annually from the 2017 fiscal year at the rate of fluctuation of the average consumer price index and a percentage of the actual growth of the gross domestic product of the budget year concerned, in accordance with the terms defined in Article 33, § 2. This percentage is equal to the percentage determined in accordance with Article 35nonies, § 1^erParagraph 5.
§ 3. From the 2015 fiscal year, the amount obtained, as the case may be, pursuant to § 1^er or § 2 is expressed annually, in percent to five decimals of the total tax revenues of the federal natural persons deemed localized in both communities.
§ 4. The percentage so obtained is applied annually to the tax revenues of federally deemed localized individuals in each community.
Revenue is distributed among communities as follows:
1° 100% of these tax revenues located in the Dutch language region, increased by 20% of these tax revenues located in the bilingual region of Brussels-Capital are deemed to be localized in the Flemish Community;
2° 100% of these tax revenues located in the French-language region and 80% of these tax revenues located in the bilingual region of Brussels-Capital are deemed to be located in the French Community.
§ 5. For the purposes of this section, the tax revenues of the localized federal natural persons in each linguistic region are determined annually on the basis of the data of the last taxation year and determined by a royal decree deliberated in the Council of Ministers and after consultation with the governments of the regions and communities. ".
Art. 44. In the former section 47bis of the same special law, inserted by the special law of 13 July 2001, becoming section 47/3, in § 2, the words "From the fiscal year 2003" are replaced by the words "For each of the budgetary years 2003 to 2014 included and for the fiscal year 2015 but exclusively for the fixing of the basic amount referred to in section 40quinquies and the transitional amount referred to in section 48/1".
Art. 45. In the same special law, a title IV/1 entitled:
"Titre IV/1. Federal endowments to communities."
Art. 46. In title IV/1, inserted by article 45, an article 47/4 is inserted as follows:
"Art. 47/4. For communities, the allocations referred to in sections 47/5 to 47/11 are included annually in the federal authority's general budget. ".
Art. 47. In the same context, article 47/5, as follows:
"Art. 47/5. § 1^er. From the 2015 budget year, an endowment is granted to the French Community, the Flemish Community and the Joint Community Commission, whose base amount is 6,403,683 360 euros.
§ 2. For the 2015 fiscal year, the amount that is granted to the reunited entities referred to in § 1^er, is obtained by consecutively carrying out the following operations:
1° the amount referred to in § 1^er, is adapted according to the terms defined in paragraph 2, for the 2014 fiscal year;
2° the amount obtained pursuant to 1° is adjusted according to the terms defined in paragraph 2, and then decreased according to the terms defined in paragraph 3, for the fiscal year 2015.
The adaptation referred to in paragraph 1^er is carried out on the basis of:
1° of the fluctuation rate of the average consumer price index of the budget year concerned according to the terms defined in Article 38, § 3;
2° of the evolution of the number of inhabitants from 0 to 18 years included from the Kingdom to 1^er January of the budget year in respect of this number to 1^er January of the previous fiscal year, the number of inhabitants from 0 to 18 years inclusive being fixed according to the terms defined in § 5. Pending the final fixation of this number of inhabitants to 1^er January of the budget year concerned, estimate of the number of inhabitants to 1^er January of the budget year concerned is retained, as provided by the economic budget referred to in section 108, g), of the Act of 21 December 1994 on social and other provisions.
The amount obtained pursuant to paragraph 2 is reduced by a percentage that is obtained by calculating the ratio between the number of inhabitants of 0 to 18 years included in the German-speaking Community at 1^er January of the budget year concerned and the number of inhabitants from 0 to 18 years included from the Kingdom to 1^er January of the budget year concerned, the number of inhabitants from 0 to 18 years inclusive being fixed according to the terms defined in § 5.
§ 3. For the fiscal year 2015, the means per entity are obtained by apportioning the amount obtained under § 2 between the entities referred to in § 1^er according to the key of the number of inhabitants from 0 to 18 years included to 1^er January of the budget year concerned, which is obtained by calculating by entity the relationship between:
1° the number of inhabitants from 0 to 18 years included belonging to the entity concerned;
2° the sum of the number of inhabitants from 0 to 18 years included belonging to all entities referred to in § 1^er;
and the number of inhabitants from 0 to 18 years inclusive being fixed according to the terms defined in § 5.
§ 4. For the establishment of means by entity referred to in § 1^er for the 2016 fiscal year and for each subsequent budget year, the means obtained for the previous fiscal year are adjusted annually:
1° at the rate of fluctuation of the average consumer price index of the budget year concerned, in accordance with the terms defined in Article 38, § 3;
2° to the evolution of the number of inhabitants from 0 to 18 years inclusive of the entity concerned at 1^er January of the budget year in respect of this number to 1^er January of the previous fiscal year in accordance with the terms defined in § 2, paragraph 2, 2°, and the number of inhabitants from 0 to 18 years being fixed according to the terms defined in § 5;
3° to 25 % of the real growth of gross domestic product per capita. Pending the final determination of this per capita growth rate of the budget year concerned, the estimated per capita growth rate of the budget year concerned is retained, as provided for in the economic budget referred to in section 108, g), of the Act of 21 December 1994 on social and other provisions.
§ 5. For the application of §§ 1^er to 4, the number of inhabitants from 0 to 18 years inclusive is equal to:
1° for the Flemish Community, number of inhabitants from 0 to 18 years included in the Dutch language region;
2° for the French Community, the number of inhabitants from 0 to 18 years included in the French-language region;
3° for the Joint Community Commission, the number of inhabitants from 0 to 18 years included in the bilingual region of Brussels-Capital;
4° for the German-speaking Community, the number of inhabitants from 0 to 18 years included in the German-speaking region. ".
Art. 48. In the same context, article 47/6, as follows:
"Art. 47/6. The King may, by order deliberately in the Council of Ministers, on the proposal of the social partners referred to in the Act of 23 December 2005 on the covenant of solidarity between generations affect part of the well-being envelope to the increase of the endowments referred to in section 47/5 which are granted to the French Community, the Flemish Community and the Joint Community Commission if the social partners note that the rate of participation of the young people increased in higher education has been
The participation rate is defined by the linguistic region as the ratio between the number of youth aged 19 to 24 years included domiciled in the linguistic region concerned, enrolled for training leading to an academic degree of higher education and the number of youth of the same age domiciled in this linguistic region.
The increase in the staffing of an entity referred to in paragraph 1^er is determined on the basis of the increase in the participation rate of the entity concerned in the increase in the participation rate of the French Community, the Flemish Community and the Joint Community Commission, the increase being observed over the period referred to in paragraph 1^erand:
1° the share in the increase that is attributed to the Flemish Community corresponding to the share of the Dutch language region in the increase in the participation rate;
2° the share in the increase that is attributed to the French Community corresponding to the share of the French-language region in the increase in the participation rate;
3° the share in the increase that is attributed to the Joint Community Commission corresponding to the share of the bilingual region of Brussels-Capital in the increase in the participation rate.
The amount so obtained that amounts to one or more entities referred to in paragraph 1^er is maintained nominally constant and added annually to the means assigned to these entities under Article 47/5, §§ 1^er 5.
The terms and conditions for the application of the increase referred to in paragraph 1^er shall be resolved, after consultation with the governments of communities and the College of the Joint Community Commission, by Royal Decree deliberated in the Council of Ministers. ".
Art. 49. In the same context, article 47/7, as follows:
"Art. 47/7. § 1^er. From the 2015 budget year, an endowment is granted to the French Community, the Flemish Community and the Joint Community Commission, the basic amount of which is 3,339,352,178 euros.
§ 2. For the 2015 fiscal year, the amount that is granted to the reunited entities referred to in § 1^er, is obtained by consecutively carrying out the following operations:
1° the basic amount referred to in § 1^er is adapted according to the terms defined in paragraph 2 for the 2014 fiscal year;
2° the amount obtained under 1° is adjusted according to the terms defined in paragraph 2 and then decreased according to the terms defined in paragraph 3, for the fiscal year 2015.
The adaptation referred to in paragraph 1^er is done on the basis:
1° of the fluctuation rate of the average consumer price index of the budget year concerned according to the terms defined in Article 38, § 3;
2° of the evolution of the number of inhabitants over 80 years of the Kingdom at 1^er January of the budget year in respect of this number to 1^er January of the previous year, according to the terms defined in Article 47/5, § 2, paragraph 2, 2°; the number of inhabitants over 80 years of age being fixed in accordance with the terms defined in § 5;
3° of the real growth of the gross domestic product per capita of the budget year concerned and fixed according to the terms defined in Article 47/5, § 4, 3°.
The amount obtained pursuant to paragraph 2 is reduced by a percentage that is obtained by calculating the ratio between the number of inhabitants over 80 years of age belonging to the German-speaking Community at 1^er January of the budget year concerned and the number of inhabitants aged 80 in the Kingdom at 1^er January of the budget year concerned; the number of inhabitants over 80 years of age being fixed in accordance with the terms defined in § 5.
§ 3. For the fiscal year 2015, the means per entity are obtained by apportioning the amount obtained under § 2 between the entities referred to in § 1^er according to the key of the number of inhabitants aged over 80 to 1^er January of the budget year concerned which is obtained by calculating by entity the relationship between:
1° the number of inhabitants over 80 years of age belonging to the entity concerned;
2° the sum of the number of inhabitants over 80 years of age belonging to all entities referred to in § 1^er;
and the number of inhabitants over 80 years of age being fixed in accordance with the terms defined in § 5.
Means set out in paragraph 1^er for each entity, an amount shall be deducted to take into account the isolated geriatric services referred to in Article 5, § 1^erI, paragraph 1^er, 3°, of the special law of 8 August 1980 of institutional reforms, existing at 1^er January 2013, but no longer constitute such services as of 1 January 2013^er January 2015. This amount is determined by a Royal Decree deliberated in the Council of Ministers and after consultation with the Government of the community concerned or the College of the Joint Community Commission. It corresponds to the amount allocated for the 2013 fiscal year for these services, not taking into account the means for the infrastructure of these services, and is adapted to the fluctuation rates of the average consumer price index and the real growth of the gross domestic product of the 2014 and 2015 fiscal years, in accordance with the terms set out in section 33, § 2. The appropriate amount is deducted from the means set out in paragraph 1^er for the entity that would have been competent for these services.
§ 4. For the determination of the means per entity for the 2016 fiscal year and for each subsequent budget years, the means obtained for the previous fiscal year are adjusted annually:
1° at the rate of fluctuation of the average consumer price index of the budget year concerned, according to the terms defined in Article 38, § 3;
2° to the evolution of the number of inhabitants over 80 years in the entity concerned at 1^er January of the budget year in respect of this number to 1^er January of the previous fiscal year, in accordance with the terms set out in Article 47/5, § 2, paragraph 2, 2°; the number of inhabitants over 80 years of age being fixed in accordance with the terms defined in § 5;
3° a percentage of the actual growth of the gross domestic product per capita of the budget year concerned, in accordance with the terms set out in Article 47/5, § 4, 3°.
The percentage referred to in paragraph 1^er, 3°, equals:
1° for the 2016 fiscal year: 82.5 %;
2° from the 2017 fiscal year:
(a) 65 per cent of real growth not exceeding 2.25 per cent;
(b) 100 per cent of real growth over 2.25 per cent;
§ 5. For the application of §§ 1^er 4, the number of inhabitants over 80 years of age:
1° the Flemish Community is equal to the number of inhabitants over 80 years of age in the Dutch language region;
2° the French Community is equal to the number of inhabitants over 80 years of age belonging to the French-language region;
3° the Joint Community Commission is equal to the number of inhabitants over 80 years of age belonging to the bilingual region of Brussels-Capital;
4° The German-speaking Community is equal to the number of inhabitants over 80 years of age in the German-speaking region. ".
Art. 50. In the same context, article 47/8 is inserted as follows:
"Art 47/8. From the 2015 budget year, an allocation is granted to the French Community, the Flemish Community and the Joint Community Commission, the basic amount of which is equal to:
(a) Euro472.033.613 for the Flemish Community;
(b) 257.732.297 euros for the French Community;
(c) 128.644.410 euros for the Joint Community Commission.
It is deducted an amount to take into account the specialized services isolated from revalidation and treatment referred to in Article 5, § 1^erI, paragraph 1^er, 4°, of the special law of 8 August 1980 of institutional reforms, existing at 1^er January 2013, but no longer constitute such services as of 1 January 2013^er January 2015. This amount is determined by a Royal Decree deliberated in the Council of Ministers and after consultation with the Government of the community concerned or the College of the Joint Community Commission. It corresponds to the amount allocated for the 2013 fiscal year for these services, not taking into account the means for the infrastructure of these services, and is adapted to the fluctuation rates of the average consumer price index and the real growth of the gross domestic product of the 2014 and 2015 fiscal years, in accordance with the terms set out in section 33, § 2. The appropriate amount is deducted from the means for the entity that would have been competent for these services.
From the 2016 fiscal year, the means granted to entities referred to in paragraph 1^er are obtained by adapting the means of the previous fiscal year annually to the rate of fluctuation of the average consumer price index of the budget year concerned and to a percentage of the actual growth of the gross domestic product of the budget year concerned according to the terms defined in Article 33, § 2. This percentage is equal to the percentage determined in accordance with Article 47/7, § 4, paragraph 2.
Means are adapted annually to the evolution between 1^er January of the budget year concerned and 1^er January of the previous fiscal year, the relationship between the number of inhabitants of the entity concerned and the number of inhabitants of the whole Kingdom.
For the purposes of paragraph 4, the number of inhabitants of:
1° the Flemish Community is equal to the number of inhabitants belonging to the Dutch language region;
2° the French Community is equal to the number of inhabitants belonging to the French-speaking region;
3° the Joint Community Commission is equal to the number of inhabitants belonging to the bilingual region of Brussels-Capital. ".
Art. 51. In the same context, article 47/9, as follows:
"Art. 47/9. § 1^er. Starting in the 2016 fiscal year, an allocation is granted annually to the French Community, the Flemish Community and the Joint Community Commission as a result of their competence to finance hospital infrastructure and medical-technical services.
The basic amount of the endowment referred to in paragraph 1^er equals 566 185 617 euros.
§ 2. For the fiscal year 2016, the amount referred to in § 1^er is suitable :
1° at the rate of fluctuation of the average consumer price index of the 2014 fiscal year and the actual growth of the gross domestic product of that same fiscal year in accordance with the terms defined in Article 33, § 2;
2° at the rate of fluctuation of the average consumer price index of the 2015 fiscal year and the actual growth of the gross domestic product of that same fiscal year in accordance with the terms defined in Article 33, § 2;
3° at the rate of fluctuation of the average consumer price index of the 2016 fiscal year and the actual growth of the gross domestic product of that same fiscal year in accordance with the terms defined in Article 33, § 2.
From the 2017 fiscal year, the means granted to entities referred to in § 1^erParagraph 1^er, are obtained by adapting the means of the previous fiscal year annually to the rate of fluctuation of the average consumer price index and to a percentage of the actual growth of the gross domestic product of the relevant fiscal year in accordance with the terms defined in Article 33, § 2. This percentage is equal to the percentage determined in Article 47/7, § 4, paragraph 2.
§ 3. The amount calculated according to § 2 shall be divided annually into two parts; a first part of 84.40 per cent and a second of 15.60 per cent. Both parties are assigned to the entities referred to in § 1^erParagraph 1^erin accordance with the rules established by paragraphs 3 and 4.
The first part is reduced by a percentage that is obtained by calculating the ratio between the number of inhabitants belonging to the German-speaking Community to the 1st^er January of the budget year concerned and the number of inhabitants of the Kingdom at 1^er January of the budget year concerned.
The amount obtained under paragraph 2 shall be apportioned among the entities referred to in § 1^erParagraph 1^er, depending on the number of inhabitants of the budget year concerned, by calculating by entity the relationship between:
1° the number of inhabitants belonging to the entity concerned;
2° the sum of the number of inhabitants belonging to all entities referred to in § 1^erParagraph 1^er.
The second part is divided by the number of inhabitants between the French Community and the Flemish Community as follows:
1° for the Flemish Community: the fraction that corresponds to the relation between, on the one hand, the population of the Flemish Region and 20% of the population of the Brussels-Capital Region, and on the other, the population of the Kingdom at 1^er January of the budget year concerned;
2° for the French Community: the fraction that corresponds to the relation between, on the one hand, the population of the Walloon Region and 80% of the population of the Brussels-Capital Region, and on the other hand, the population of the Kingdom at 1^er January of the budget year concerned.
For the purposes of paragraphs 2 to 4, the number of inhabitants of:
1° the Flemish Community is equal to the number of inhabitants belonging to the Dutch language region;
2° the French Community is equal to the number of inhabitants belonging to the French-speaking region;
3° the Joint Community Commission is equal to the number of inhabitants belonging to the bilingual region of Brussels-Capital;
4° the German-speaking Community, the number of inhabitants belonging to the German-speaking region.
The number of inhabitants per 1^er January of a fiscal year is determined in accordance with the terms set out in Article 47/5, § 2, paragraph 2, 2°.
§ 4. The federal authority shall, on behalf of the communities, provide funding for the investments of the medical and technical infrastructure and services of the hospitals referred to in Article 5, § 1^erI, 1°, (a) of the special law of 8 August 1980 of institutional reforms, provided that these investments:
1° was first depreciated by December 31, 2015;
2° or, with respect to new constructions or priority reconditioning work subsidiated by the communities, that they have been provided for in the construction schedule provided for in the Memorandum of Understanding concluded at the Inter-Ministerial Health Conference of 19 June 2006;
3° or, with respect to non-priority reconditioning work, provided that investments are in accordance with existing federal rules and are commenced before December 31, 2015.
Each year, expenditures made by the federal authority in accordance with paragraph 1^er for investments in hospitals under each of the entities concerned shall be deducted from the respective allocations of these entities. It is taken into account the estimate of these expenses for the payment of the advance payments under section 54.
§ 5. Each community or the Joint Community Commission may enter into a cooperation agreement with the federal authority with the aim of reconversioning hospital beds for the care of patients, outside the hospital, by a service within the competence of the community or the Joint Community Commission. In this case, this cooperation agreement provides that additional means are provided to the community, communities or the Joint Community Commission parties to this cooperation agreement. These means cannot exceed the cost of hospital beds converted.".
Art. 52. In the same context, article 47/10, as follows:
"Art. 47/10. From the 2015 budget year, an allocation is granted to the French Community and the Flemish Community, the basic amount of which is equal to:
1° 51 737 934 euros for the Flemish Community;
2° 34 610 699 euros for the French Community.
For the 2016 fiscal year and for each subsequent fiscal year, the means granted to each community are obtained by adapting the means granted for the previous fiscal year or, where applicable, the higher base amount obtained under paragraph 3, at the rate of fluctuation of the average consumer price index of the relevant fiscal year and the actual growth of the gross domestic product of the relevant fiscal year § 33 to the terms
From the year 2019 and then every three years, the Court of Auditors calculates by community the evolution of the number of missions in compliance with federal legislation over the last three years. If this change is greater than the increase in staffing established in accordance with paragraph 2 over the same period, the amount of the allocation to be allocated to the community for the following fiscal year and for each subsequent budget year is determined taking into account the higher growth in the number of missions over the past three years. ".
Art. 53. In the same context, article 47/11 is inserted as follows:
"Art. 47/11. From the 2018 fiscal year, an allocation is granted annually to the French Community and the Flemish Community, the basic amount of which is equal to:
1° 17.704.421 euros for the Flemish Community;
2° 13.910.617 euros for the French Community.
For the fiscal year 2019 and for each subsequent budget years, the means granted to each community are fixed by adapting the means obtained for the previous year to the rate of fluctuation of the average consumer price index of the budget year concerned and to the actual growth of the gross domestic product of the budget year concerned according to the terms defined in Article 33, § 2.".
Art. 54. The title V of the same special law is replaced by the following:
"Titre V. From the national solidarity mechanism."
Art. 55. In section 48 of the same special law, as amended by the special law of 13 July 2001, the following amendments are made:
1° in § 1^erParagraph 1^er, the words "From the fiscal year 1990, an annual national solidarity intervention is attributed" are replaced by the words "For the fiscal years 1990 to 2014 included and for the fiscal year 2015 but exclusively for the setting of the transition amount referred to in section 48/1, a national solidarity amount is allocated annually";
2° in § 2, the words "of the intervention of national solidarity" are replaced by the words "of national solidarity";
3° the article is supplemented by §§ 3 to 6 written as follows:
§ 3. From the 2015 fiscal year, a national solidarity amount is allocated annually to each region whose percentage in the total tax revenues of federal natural persons is less than the percentage in the population of the Kingdom.
§ 4. For the 2015 fiscal year, a basic amount is defined that is equal to the sum for all regions:
1° of the amount that corresponds to the numerator of the report referred to in Article 5/2, § 1^er, paragraph 3, 1°, calculated for the fiscal year 2015;
2° of the amount referred to in section 35nonies for the 2015 fiscal year for the three regions that were brought together without regard to the application of §§ 2 and 3 of this article;
3° of the amount referred to in section 35decies for the 2015 fiscal year for the three combined regions;
4° of 50% of the means referred to in Article 47/2 for the 2015 fiscal year for the French Community and the Flemish Community.
For the fiscal year 2016, the base amount referred to in paragraph 1^er :
1° is first adapted to the fluctuation rate of the average consumer price index of the budget year concerned and to the actual growth of the gross domestic product of the budget year concerned in accordance with the terms defined in Article 33, § 2;
2° and then decreased by 1.009.494.000 euros.
From the 2017 fiscal year, the amount of the previous fiscal year is adjusted annually to the rate of fluctuation of the average consumer price index of the relevant fiscal year and to the actual growth of the gross domestic product of the relevant fiscal year in accordance with the terms defined in section 33, § 2.
§ 5. The amount of national solidarity of the region concerned is determined to be the proceeds of the basic amount referred to in § 4 and 80% of the absolute value of the difference between the percentage of that region in the total income of the tax of the federal natural persons and the percentage of that region in the population of the Kingdom, with the tax of the federal natural persons and the population defined in accordance with Article 7.
§ 6. The total amount of national solidarity consists of a portion of the proceeds of the tax of federal natural persons.".
Art. 56. In the same special law, a title V/1 is inserted:
"Titre V/1. Transition mechanism."
Art. 57. In title V/1, inserted by article 56, an article 48/1 is inserted as follows:
"Art. 48/1. § 1^er. As a transitional measure, for the 2015 fiscal year for the Flemish Community, the French Community and the Joint Community Commission, a transition amount is set, being the sum:
1° of the amount resulting from the difference for the 2015 fiscal year between:
(a) the amount of the assigned share of the tax product obtained under section 36, paragraph 2, not taking into account the negative amount referred to in section 47/2, § 1^er, 3° ;
(b) the amount of the assigned share of the tax product obtained under section 36, paragraph 1^er;
2° of the amount resulting from the increase in the amount set out in Article 47/5, § 2, for the 2015 fiscal year by the difference between the distribution key referred to in Article 47/5, § 3, and the following distribution key:
(a) for the Flemish Community: 54.20 per cent;
(b) for the French Community: 33.62 per cent;
(c) for the Joint Community Commission: 12.18 per cent;
3° of the amount resulting from the increase in the amount set out in Article 47/7, § 2, for the 2015 fiscal year by the difference between the distribution key referred to in Article 47/7, § 3, paragraph 1^erand the following distribution key:
(a) the Flemish Community: 61.98 per cent;
(b) for the French Community: 30.73 per cent;
(c) for the Joint Community Commission: 7.29 per cent;
4° of the amount resulting from the difference between the respective amount set out in section 47/8, paragraph 1^erfor the 2015 fiscal year and the following amount:
(a) for the Flemish Community: 506.258.597 euros;
(b) for the French Community: Euro285.971.297;
(c) for the Joint Community Commission: Euro28.798.525;
5° of the amount resulting from the difference between the amount set out in section 47/10 for the 2015 fiscal year and:
(a) for the Flemish Community: Euro41,991,968;
(b) for the French Community: Euro44,454,922;
6° of the negative amount resulting from the multiplication of the amount fixed in section 40quinquies, paragraph 1^er, 4°, for the 2015 fiscal year by the distribution key:
(a) for the Flemish Community: 63.485 per cent;
(b) for the French Community: 36.505 per cent;
(c) for the Joint Community Commission: 0.01 per cent.
7° the following amounts:
(a) for the Flemish Community: a negative amount of Euro4.553.362;
(b) for the French Community: EUR 4.526.332.
When establishments established in the bilingual region of Brussels-Capital are to be considered to be wholly owned by one or the other community during the fiscal year 2013 and have, during that fiscal year, received funding under the subject matter referred to in Article 5, § 1^erI, paragraph 1^er, 2° to 5°, of the special law of 8 August 1980 of institutional reforms, the amount corresponding to this funding for the 2015 fiscal year is added to the transition amount referred to in paragraph 1^er, the community concerned and subtract from the transition amount of the Joint Community Commission, if, due to a change in their organization, these institutions must be considered at 1^er January 2015, as no longer wholly owned by any community, and as long as they have communicated to the community concerned and the Joint Community Commission changes to their organization by 31 December 2014.
When establishments established in the bilingual region of Brussels-Capital are to be considered as not wholly owned by one or the other community during the fiscal year 2013 and have, during this fiscal year, received funding under the substances referred to in Article 5, § 1^erI, paragraph 1^er, 2° to 5°, of the special law of 8 August 1980 of institutional reforms, the amount corresponding to this funding for the 2015 fiscal year is added to the transition amount referred to in paragraph 1^er, the Joint Community Commission and subtract from the transition amount of the community concerned, if, due to a change in their organization, these institutions must be considered as 1^er January 2015, as belonging exclusively to this community, provided that they have communicated to the community concerned and to the Joint Community Commission these changes of their organization by 31 December 2014.
Paragraphs 2 and 3 are also applicable for such changes in bi-communal status to a unicommunal or inverse status of which establishments would be part of 1^er January 2015 and December 31, 2015, with the agreement of the government of the community concerned and the College of the Joint Community Commission.
§2. As a transitional measure, for the fiscal year 2015 for the Walloon Region, the Brussels Capital Region and the Flemish Region respectively, a transitional amount is fixed as the sum:
1° of the amount obtained by the sum:
a) the amount obtained by the increase in the amount set out in section 35ter for the 2015 fiscal year by the difference between the distribution key referred to in section 35octies, § 1^erParagraph 5, and the distribution key referred to in Article 35ter, § 3;
(b) the amount obtained by the increase in the amount set out in section 35quater for the 2015 fiscal year by the difference between the distribution key referred to in section 35octies, § 1^er, paragraph 5, and the distribution key referred to in Article 35quater, § 1^er;
(c) the amount obtained by the increase in the amount set out in section 35quinquies for the 2015 fiscal year by the difference between the distribution key referred to in section 35octies, § 1^er, paragraph 5, and the distribution key referred to in section 35quinquies, paragraph 1^er;
(d) the amount obtained by the increase in the amount set out in section 35sexies for the 2015 fiscal year by the difference between the distribution key referred to in section 35octies, § 1^er, paragraph 5, and the distribution key referred to in section 35sexies, paragraph 3;
(e) the amount obtained by the increase in the amount set out in section 35septies for the 2015 fiscal year by the difference between the distribution key referred to in section 35octies, § 1^erparagraph 5, and the distribution key referred to in section 35s, paragraph 3;
2° of the amount obtained by the multiplication of the amount fixed in Article 35octies, § 1^er, paragraph 2, 2°, by the difference between the distribution key referred to in section 35octies, § 1^erand the following distribution key:
(a) for the Flemish Region: 49.35 per cent;
(b) for the Walloon Region: 38.02 per cent;
(c) for the Brussels-Capital Region: 12.63 per cent;
3° of the amount obtained by the multiplication of the amount referred to in section 35nonies, § 1^er, paragraph 2, 1° to 3°, for the fiscal year 2015 by the difference between the distribution key referred to in section 35nonies, § 1^er, paragraph 6, and the following distribution key:
(a) for the Flemish Region: 51.705 per cent;
(b) for the Walloon Region: 34.765 per cent;
(c) for the Brussels-Capital Region: 13.53 per cent;
4° of the negative value of an amount equal to a ninth of the amount referred to in section 35nonies, § 1^er, paragraph 2, 1° and 2°, distributed between the regions following the following distribution key:
(a) for the Flemish Region: 52.43 per cent;
(b) for the Walloon Region: 34.51 per cent;
(c) for the Brussels-Capital Region: 13.06 per cent;
5° of the sum of the following two amounts:
(a) the amount obtained by the increase in the reference amount referred to in section 35decies, paragraph 2, for the 2015 fiscal year by 60% of the difference between the distribution key referred to in section 35decies, paragraph 5, and the key to the apportionment of the tax expenditures referred to in section 5/5, § 4, for the 2015 taxation year expressed in unchanged policy and found at the end of the tax period referred to in section 359
(b) the amount obtained by the increase in the reference amount referred to in Article 35decies, paragraph 2, for the 2015 fiscal year by 40% of the difference between the IPP key defined in Article 5/2, § 1^er, paragraph 3, 1°, and the key to the apportionment of the tax expenditures referred to in section 5/5, § 4, for the 2015 taxation year, expressed at unchanged policy and recognized at the end of the tax period referred to in section 359 of the Income Tax Code 1992;
6° of the amount obtained by the multiplication of the amount that corresponds to the numerator of the report referred to in 5/2, § 1^er, paragraph 3, 1°, calculated for the 2015 fiscal year, by the difference between the "key recipes" and the "IPP key" for the 2015 fiscal year as defined in the same article;
7° of the amount obtained by the difference between the amount set out in Article 33bis for the 2015 fiscal year and the amount C set out in Article 5/2, § 1^er, paragraph 3, 1°, which is previously multiplied by the "IPP key" as defined in the same article;
8° of the amount obtained by the difference between the amount set out in Article 48, §§ 3 to 6, for the fiscal year 2015, while taking into account an amount fixed in Article 48, § 4, paragraph 1^er, which is increased by 1.009.494.000 euros, and the amount fixed in Article 48, §§ 1^er and 2, for the 2015 fiscal year;
9° the following amounts:
(a) for the Walloon Region: 192,017 euros;
(b) for the Brussels-Capital Region: a negative amount of 630,647 euros.
For amounts referred to in paragraph 1^er, 5°, as long as the tax expenditure distribution key referred to in 5/5, § 4, for the 2015 taxation year, as expressed at the same policy and noted at the end of the tax period referred to in section 359 of the Income Tax Code 1992, the following key is to apply:
(a) the Flemish Region: 65.17 per cent;
(b) for the Walloon Region: 28.73%;
(c) for the Brussels-Capital Region: 6.10 per cent.
By "key recipes" referred to in paragraph 1^er, 6°, the share of each region, expressed as a percentage, in the revenues for the three regions combined with the additional cents referred to in Article 5/1, § 1^erParagraph 1^er, 1°, for the 2015 taxation year, expressed at unchanged policy and noted at the end of the tax period referred to in section 359 of the Income Tax Code 1992.
§ 3. To the extent that, for the 2015 fiscal year, the amount of transition by region and community referred to in §§ 1^er and 2, the application of articles 5/2, § 1^er, paragraph 3, 1°, 35nonies, 35decies, 36, paragraph 2, 2°, and 48, §§ 3 to 5, is based on the tax of federal natural persons, the setting of the transition amount is made on a final basis on the basis of the tax of federal natural persons of the 2015 taxation year expressed on an unchanged policy and recognized at the time of the tax period set out in section 359 of the Code.
§ 4. The amount of transition fixed by entity in accordance with §§ 1^er at 3, remains nominally constant during the 2015 years up to 2024 included, then, from 2025 to 2034 included, is linearly reduced over ten years up to 0.
However, from the 2016 fiscal year, the transition amount set out in §§ 1^er and 3 for the French Community, the Flemish Community and the Joint Community Commission are added the amount that corresponds to the difference, for the fiscal year 2016, between:
1° the amount fixed in Article 47/9, § 2, paragraph 1^erdivided according to Article 47/9, § 3, and diminished the amount of funding provided by the federal authority for the entity concerned in accordance with Article 47/9, § 4;
2° the amount fixed by Article 47/9, § 2, paragraph 1^era decrease in the amount of funding provided by the federal authority for the three entities gathered in accordance with Article 47/9, § 4, and multiplied by the following distribution key:
(a) for the Flemish Community: 57.76 per cent;
(b) for the French Community: 34.01 per cent;
(c) for the Joint Community Commission: 7.69 per cent;
The amount added in accordance with paragraph 2, remains nominally constant during the 2016 years up to 2024 included and, from 2025 to 2034 included, will be reduced linearly over ten years up to 0.
§ 5. If the transition amount is positive, the amount obtained by application of § 4 is in the 2015 period up to 2033 included annually in deduction:
1° for regions: means granted to the region concerned and covered under heading IV, chapter II, section 4;
2° for communities: means granted to the community under title IV, chapter III, section 3, subsection 2;
3° for the Joint Community Commission: means granted to it referred to in Article 65 and, where applicable, the means referred to in Articles 47/8 and 47/7.
If the transition amount is negative, the absolute value of the amount obtained by application of § 4 is in the 2015 period up to 2033 included annually:
1° for regions: means granted to the region concerned and covered under heading IV, chapter II, section 4;
2° for communities: means granted to the community concerned and referred to in title IV, chapter III, section 3, subsection 2;
3° for the Joint Community Commission: the means referred to in Article 65, granted to it.".
Art. 58. In section 54 of the same special law, as amended by the Act of 16 July 1993, the following amendments are made:
1° in § 1^erParagraph 1^er, the words "in title II" are replaced by the words "in article 2";
2° in § 1^era sub-item is inserted between subparagraphs 1^er and 2:
"When, because of its police and justice skills, the federal authority receives the revenues referred to in section 2bis, it pays them to the competent authority of the region at the end of the month following that of their perception by the federal authority. ";
3° in § 1^er, paragraph 2 old, becoming paragraph 3, the words "and Article 6, § 2, paragraph 1^er, 3°, "are repealed;
4° in § 1^er, former paragraph 3, becoming paragraph 4, the words "and the resources referred to in Articles V and V/1 and 64quater, 64quinquies, 65, 65bis and 65ter" are inserted between the words "Article 6, § 2, paragraph 1^er, 3°, "and the words "are transferred";
5° in § 1^er, former paragraph 4, becoming paragraph 5, the words "under title V" are replaced by the words "under title IV/1";
6° § 1^er is supplemented by five subparagraphs as follows:
"When the reference amounts referred to in section 35decies, the tax allocation key referred to in section 48/1, § 2, paragraph 1^er, 5°, the key to the distribution of the tax of federal natural persons obtained on the basis of section 48/1, § 3, and consequently the amounts to be allocated under sections 48 and 48/1 are permanently fixed, the difference between the amounts attributed on the basis of the provisional amounts and those to be allocated on the basis of the final amounts is recognized, for the benefit of the federal authority or for the benefit of each of the positive community, regions or Depending on the case, this difference is deducted or added from the monthly payment(s) provided for in paragraphs 4 and 5 that follow the month in which the reference amounts and the distribution keys in question are permanently fixed on the understanding that the imputation on each of the monthly payments cannot exceed 2% of them.
When the autonomy factor referred to in Article 5/2, § 1^er, is permanently fixed, the difference is calculated for each region, between on the one hand, the revenues of the regional additionals of the 2015 taxation year collected until 31 December 2016 and referred to in 5/1, § 1^erParagraph 1^er, 1°, and on the other hand, the amount obtained by multiplying the final value of the Numerator of the Autonomy Factor by the region concerned, expressed in percent, in the revenues of the regional additionals of the three regions collected from that same taxation year collected until 31 December 2016 and referred to in 5/1, § 1^erParagraph 1^er1°.
It is then made the sum:
1° the amount equal to the difference set out in paragraph 7;
2° of the amount obtained by multiplying the amount fixed at 1° by the fluctuation rate of the average consumer price index of the fiscal year 2016 and the real growth of the gross domestic product of the fiscal year 2016 according to the terms set out in Article 33, § 2;
3° of the amount obtained by multiplying the amount fixed at 2° by the fluctuation rate of the average consumer price index of the 2017 fiscal year and the real growth of the gross domestic product of the 2017 fiscal year according to the terms set out in Article 33, § 2.
Finally, depending on whether the amount set out in paragraph 8 is equal to a positive or negative amount, its absolute value is, as the case may be, deducted or added, of the monthly payment(s) referred to in paragraphs 4 and 5 for the second month following the month in which the self-sufficiency factor is permanently fixed, provided that the imputation on each monthly payment cannot exceed 2% of the monthly payment(s).
The amount of the measures carried out under Article 6, § 1^er, IX, 7°, (a) and (b), of the special law of 8 August 1980 of institutional reforms on behalf of the regions is deducted from the resources referred to in paragraph 4 according to the terms fixed by royal decree deliberated in the Council of Ministers and after consultation with the regions. ";
7° in § 2, paragraph 1^er, the words "this delay" are replaced by the words "the deadlines referred to in § 1^er".
Art. 59. In title VII of the same special law, an article 54/1 is inserted as follows:
"Art. 54/1. § 1^er. The Federal Public Service Finance sends to the regions on or before the last day of the month following the tax collection of natural persons, an overview per taxation year.
The monthly overview includes the following data:
1° the nature of the tax;
2° the month and year of perception;
3° the taxation year for which the perception occurred;
4° the amount of the tax of regional natural persons;
5° regional tax credits.
§ 2. The Federal Public Service Finance shall send after the closure of the period referred to in section 359 of the Income Tax Code 1992 and after the period referred to in section 354, paragraph 1^erin the same Code, a statement comprising the following amounts:
1° the amount of additional regional centimes;
2° the amount of regional tax reductions;
3° the amount of regional tax increases per category;
4° the amount of regional tax reductions per class;
5° the amount of regional tax credits per class;
6° the amount of regional tax reductions that were charged on the tax of federal natural persons by category.
§ 3. In respect of the tax of natural persons, the resources referred to in Article 5/1, § 1^erfor a particular fiscal year shall be transferred, on the first business day of each month, by the Federal Public Service Finance to the competent institution of the region at a rate of one twelfth of the amount assessed for the taxation year for which the tax period referred to in section 359 of the Income Tax Code 1992 shall take place on 1^er January of the budget year concerned.
The amount referred to in paragraph 1^er is obtained by estimating the alleged revenues for this taxation year after the expiry of the period referred to in section 359 of the Income Tax Code 1992 following the methodology established by Royal Decree deliberated in the Council of Ministers and after consultation with the governments of the regions. This amount is:
1° to be supplemented by the budgetary impact estimated by the Federal Public Service Finance of the discretionary measures of the region referred to in 5/1, § 1^er, which applies to the taxation year for which the tax period referred to in section 359 of the Income Tax Code 1992 takes place on 1^er January of the budget year concerned;
2° and, if applicable, to be supplemented by discretionary measures that have been decided by the region as part of the preparation of its initial budget for the budget year concerned.
Each Twelfth is a claim on the proceeds of the collection of the taxation year for which the tax period referred to in section 359 of the Income Tax Code 1992 takes place on 1^er January of the budget year concerned.
§ 4. A first deposit is made after the tax period referred to in section 359 of the Income Tax Code 1992. For this purpose, the Federal Public Service Finance shall provide to the competent authority of the region, at the end of the third month following the expiry of this tax period, an overview that includes the following data:
1° the amount of monthly payments to the region during the budget year concerned;
2° the sum of the amounts collected by the Federal Public Service Finance for the revenues of the region referred to in 5/1, § 1^erfor the twenty months that have elapsed since the beginning of the taxation year.
A monthly statement of income and expenditure shall be drawn from the third month following the expiry of the tax period referred to in section 359 of the Income Tax Code 1992. For this purpose, the Federal Public Service Finance shall provide to the competent institution of the region, at the end of each month, an overview which, for the past month, includes the following data:
1° the regional tax actually received;
2° any refunds made on regional tax, the imputation of regional tax reductions and regional tax credits.
§ 5. The financial modalities of the operations referred to in §§ 3 and 4 shall be determined by royal decree deliberated in the Council of Ministers and after consultation with the governments of the regions. ".
Art. 60. In the same title VII, an article 54/2 is inserted as follows:
"Art. 54/2. § 1^er. The non-resident tax system is applied in such a way as to take into account the regional tax provisions, i.e. the additional cents, decreases, reductions and tax increases and the tax credits referred to in 5/1, § 1^erin order to respect the principle of free movement of persons, goods, services and capital within the framework of the European Union and the European Economic Area, as well as the provisions of non-discrimination of the preventive conventions of double taxation.
In order to determine the regional arrangements to be taken into account, the location of non-residents is determined by law after consultation with the governments of the regions.
§ 2. The Federal Public Service Finance sends to the regions on or before the last day of the month following the collection of non-resident tax, an overview per taxation year.
The monthly overview contains the following data:
1° the nature of the tax;
2° the month and year of perception;
3° the taxation year for which the perception occurred;
4° the difference between the reference tax and the individually calculated tax.
The reference tax is equal to the tax calculated according to federal tax rules without application of § 1^er and Article 5/2, § 1^er.
§ 3. In respect of non-resident tax, the difference referred to in § 2 is paid by the end of the month following the month in which the statement was sent.
§ 4. The financial modalities of the operations referred to in § 3 shall be determined by royal decree deliberated in the Council of Ministers and after consultation with the Governments of the regions. ".
Art. 61. In section 61 of the same special law, as amended by the special laws of 16 July 1993 and 13 July 2001, the following amendments are made:
1° in § 2, paragraph 2, the words "Article 1^er, last paragraph" are replaced by the words "article 4, paragraph 3";
2° § 3 is supplemented by a paragraph written as follows:
"By derogation from paragraph 1^er, the terms and conditions for the transfer to the federal authority and to the regions, each with respect to it, of the property, rights and obligations of the Belgian Response and Return Office, are fixed by or under the law, without the charges of the past being transferred to the regions. ";
3° the article is supplemented by a § 8, written as follows:
§ 8. Unless this paragraph otherwise provides, the communities and regions shall succeed in the rights and obligations of the federal authority relating to the competences assigned to them by the special law of 6 January 2014 on the Sixth State Reform, including the rights and obligations resulting from ongoing and future judicial proceedings.
With respect to these transferred competencies, the federal authority remains, for commitments made before 1^er July 2014, bound by the obligations existing as at 30 June 2014:
1° where their payment is due on that date if it is fixed expenses or expenses for which a claim of debt must not be filed;
2° for other debts where they are certain and their payment has been regularly claimed on that same date, in accordance with the laws and regulations in force. ".
Art. 62. In article 62bis, paragraph 3, of the same special law, inserted by the special law of 13 July 2001, the words "article 36, 1 and 2" are replaced by the words "article 36, paragraph 1^er, 1° and 2°, ".
Art. 63. In article 62ter of the same special law, inserted by the special law of 13 July 2001, the words "gross national income" are replaced by the words "gross domestic product".
Art. 64. In the same special law, an article 64quater is inserted as follows:
"Art. 64quater. § 1^er. Means are provided annually to the Brussels-Capital Region to compensate for part of the loss of revenue as a result of the net flow of commuters.
The means referred to in paragraph 1^er rise to:
1° for the 2014 fiscal year: 32 million euros;
2° for the 2015 fiscal year: 48 million euros;
3° for the fiscal year 2016: 49 million euros;
4° from the 2017 fiscal year: 44 million euros.
§ 2. Financing of the means referred to in § 1^er is distributed annually between the Flemish Region and the Walloon Region on a prorated basis in the net flow of shuttles to the Brussels-Capital Region.
Net flow of shuttles referred to in paragraph 1^er is the addition of the net flow of shuttles from the Flemish Region and the net flow of shuttles from the Walloon Region.
The net flow of shuttles from a region referred to in paragraph 2 is deemed to be the positive difference between:
1° the number of people moving from the region concerned to the Brussels Capital Region for the exercise of their professional activity;
2° the number of people moving from the Brussels-Capital Region to the region concerned for the exercise of their professional activity.
By the number of persons referred to in paragraph 3, the number recently known at the time of final determination of the means of the fiscal year concerned referred to in section 54.
§ 3. The amounts obtained under § 2 which are dependent on the Flemish Region and the Walloon Region are deducted from the means granted to them under section 35decies for the budget year concerned.
Derogation from paragraph 1^erthe amounts obtained for the 2014 fiscal year are deducted from the means granted to them under section 33.
The means referred to in § 1^er are made up of a portion of the proceeds of the tax of federal natural persons.".
Art. 65. In the same special law, an article 64quinquies is inserted as follows:
"Art. 64quinquies. Means are granted annually to the Brussels-Capital Region to partially offset the loss of income due to the presence of officials of international institutions.
The means referred to in paragraph 1^er rise to:
1° for fiscal year 2014: 117 million euros;
2° for the 2015 fiscal year: 175 million euros;
3° from the 2016 fiscal year: an amount equal to 159 million euros annually adjusted, from the same fiscal year, to the rate of fluctuation of the average consumer price index of the budget year concerned, in accordance with the terms set out in section 38, § 3;
4° exclusively for the fiscal year 2016, the amount referred to in the 3° is increased by 16 million euros.
The means referred to in paragraph 1^er are made up of a portion of the proceeds of the tax of federal natural persons.".
Art. 66. In section 65 of the same special law, as amended by the special law of 13 July 2001, the following amendments are made:
1° in § 1^er, the 2° is replaced by the following:
"2° for each fiscal year 1989 to 2014 included, a charge of the budget of the federal authority, the amount determined in accordance with § 4;"
2° in § 1^er, a 2° /1 is inserted as follows:
"2° /1 from the 2015 fiscal year, means that are made up of a portion of the tax product of federal natural persons;"
3° § 1^er is completed by the 4th written as follows:
"4° where applicable, an allocation granted by the Brussels-Capital Region. ";
4° in § 4, paragraph 2, the words "Each year," are replaced by the words "For each fiscal year 1990 to 2014 included,"
5° the article is supplemented by a § 6 written as follows:
§ 6. The means referred to in § 1^er, 2° /1, for the fiscal year 2015, are equal to the amount that is obtained under § 4 for the fiscal year 2014, adapted to the fluctuation rate of the average consumer price index for the fiscal year 2015 according to the terms set out in Article 38, § 3, and then decreased by 10,200,000 euros.
For the fiscal year 2016, the amount allocated for the fiscal year 2015 is first adapted to the fluctuation rate of the average consumer price index of the budget year concerned and to a percentage of the actual growth of the gross domestic product of the budget year concerned according to the terms defined in section 33, § 2, and then decreased by EUR 10,200,000.
From the 2017 fiscal year, the amount allocated for the previous fiscal year is adapted to the rate of fluctuation of the average consumer price index of the relevant fiscal year and to a percentage of the actual growth of the gross domestic product of the budget year concerned according to the terms defined in section 33, § 2.
The percentage referred to in paragraphs 2 and 3 is equal to the percentage determined in accordance with Article 47/7, § 4, paragraph 2.".
Art. 67. In article 65bis of the same special law, inserted by the special law of 13 July 2001 and amended by the special law of 19 July 2012, the words "gross national income" are replaced by the words "gross domestic product".
Art. 68. In the same special law, an article 65quater is inserted as follows:
"Art. 65quater. § 1^er. A mechanism is established as part of a national climate strategy that is part of international and European climate policy objectives.
§ 2. A multi-year trajectory of greenhouse gas emission reduction targets in residential and tertiary sector buildings, regardless of their size, is defined for each region, by royal decree deliberated in the Council of Ministers and after agreement of the governments of the regions, on the basis of a proposal by the National Climate Commission, in accordance with the terms set by the ordinary law. If the National Climate Commission does not make any proposals within the time limit prescribed by this ordinary law, it has passed over.
If there is no royal order setting the trajectory in accordance with paragraph 1^er, trajectories for the period of 1^er January 2015 to December 31, 2030 are those set out in accordance with the schedule to this Act.
§ 3. Multi-year trajectories established in accordance with § 2, paragraph 1^er, are established for a period of four years and are further adapted for each revision of the applicable Belgian objective and in any case every four years.
Derogation from paragraph 1^erthe first multi-year trajectories established in accordance with § 2, paragraph 1^erfor the period 1^er January 2015 to December 31, 2020.
§ 4. The first multi-year trajectories established in accordance with § 2, paragraph 1^er, are defined no later than 1^er July 2014.
The trajectories for the following periods are defined at least two years before the end of the previous period.
§ 5. For each year, the difference between, on the one hand, annual greenhouse gas emissions in each region, as reported in the inventories that the regions transmit to the National Climate Commission for residential and tertiary sector buildings, and on the other, the objective fixed by the multi-year trajectory of each region for that same year, is recognized by Royal Decree deliberated in the Council of Ministers and after consultation with the governments of the regions, on If the National Climate Commission does not make any proposals within the time limit prescribed by law, it may be overtaken.
Each year, from the 2016 fiscal year, an amount is allocated:
1° to the region that has exceeded its objective in the year preceding the year concerned, by deducting this amount from the federal share of the revenues from the auction of the emission quotas;
2° to the federal authority where a region fails to achieve its objective in the year preceding the year concerned by deduction of this amount on the means allocated to the region concerned and covered under Part IV, Chapter II, Section 4.
§ 6. The amounts referred to in § 5, paragraph 2, shall be fixed on the basis of the difference, in the year preceding the fiscal year, between the greenhouse gas emissions and the objectives referred to in § 2, multiplied by the average emission price on an annual basis of the emission quotas auctioned by Belgium for the year in which the deviation occurred.
These amounts are included in the share of 50 per cent of the revenues derived from the auction of the quotas referred to in Article 10, § 2, of the Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for the exchange of quotas for the emission of greenhouse gases in the Community and amending Council Directive 96/61/EC, which, in accordance with § 3 of the same article, must be used for one or more of the specified purposes §
§ 7. Revenues from the auction of greenhouse gas emission quotas are distributed between the federal authority and the regions, in accordance with the terms set by a cooperation agreement between these entities.
Unless a cooperation agreement between the federal authority, communities and regions decides otherwise, the department responsible for the auction, as well as the collection of revenues and their distribution in accordance with the cooperation agreement referred to in paragraph 1^er, is the administrator of the designated registry in accordance with Article 3, § 1^erthe cooperation agreement of 18 June 2008 between the Federal Authority, the Flemish Region, the Walloon Region and the Brussels-Capital Region on the organization and administrative management of the standardized and secure registry system of Belgium in accordance with Directive 2003/87/EG of the European Parliament and the Council and Decision No. 280/2004/EC of the European Parliament and the Council.
§ 8. The amounts referred to in § 5, paragraph 2, 1°, are limited to a ceiling equal to the federal share of the proceeds of the auction in the fiscal year in which the deviation occurred. If the amounts calculated in accordance with § 6 exceed this ceiling, the amount capped shall be distributed between the regions to the crank.
The amounts referred to in § 5, paragraph 2, 2°, are, for each region, limited to 50% of their respective share in the auction receipts during the fiscal year in which the difference occurred.
§ 9. If, in a fiscal year, the variances referred to in § 5, paragraph 1^er, for the previous year cannot be definitively recorded, these amounts are provisionally fixed by Royal Decree deliberated in the Council of Ministers, on the basis of the provisional data reported by the regions. When these deviations are permanently fixed, the amounts to be paid to the regions or to be paid by the regions are subject to regularization during the fiscal year in which these deviations are definitively recorded.
§ 10. The law determines the procedure for the adoption of the greenhouse gas emission reduction targets referred to in § 2 and the complementary terms of their annual assessment, as well as the calculation of the amounts referred to in § 6 and their removal.
The law may:
1° amend the trajectory established in accordance with § 2, if European or international standards impose another trajectory;
2° amend the other terms and conditions set out in this article if these modifications are made necessary by European or international standards.
§ 11. This section will be subject to a legislative evaluation in the course of 2020, following which it will be amended if applicable."
Art. 69. In the same special law, an article 65quinquies read as follows:
"Art. 65quinquies. § 1^er. For the 2015 and subsequent fiscal years, the French Community, the Flemish Community, the Walloon Region, the Brussels-Capital Region, the French Community Commission and the Joint Community Commission are responsible for an accountability contribution to the pension of their officials.
For fiscal years 2015 to 2020 inclusive, accountability contributions are determined as follows:
1° for the Flemish Community the amounts per fiscal year according to the following table:
201584.463.244 EUR
201693.781.301 EUR
2017103.099.358 EUR
2018112.417.416 EUR
2019121.735.473 EUR
2020131.053.530 EUR
2° for the French Community the amounts per fiscal year according to the following table:
201555.938.253 EUR
201662.109.209 EUR
201768.280.166 EUR
201874.451.122 EUR
201980.622.079 EUR
202086.793.035 EUR
3° for the Walloon Region the amounts per fiscal year according to the following table:
20153.881.061 EUR
20164.309.074 EUR
20174.737.087 EUR
20185.165.101 EUR
20195.593.114 EUR
20206.021.127 EUR
4° for the Brussels-Capital Region the amounts per fiscal year according to the following table:
2015766.156 EUR
2016850.541 EUR
2017934.926 EUR
20181.019.310 EUR
20191.103.695 EUR
20201.188.080 EUR
5° for the Joint Community Commission the amounts per fiscal year according to the following table:
201530.292 EUR
201633.553 EUR
201736.814 EUR
201840.075 EUR
201943.336 EUR
202046.597 EUR
6° for the French Community Commission the amounts per fiscal year according to the following table:
2015142.186 EUR
2016157.675 EUR
2017173.164 EUR
2018188.652 EUR
2019204.141 EUR
2020219.630 EUR
From Budget Year 2021, the accountability contribution is determined by entity by applying a percentage to the payroll paid by the entity concerned in the previous calendar year.
The percentage referred to in paragraph 3 is as follows:
1° for the budget year 2021: to 3/10^e the rate of social contribution that is due by any employer to its workers subject to the pension plan of the employed workers;
2° for budgetary years 2022 to 2027 included, the numerator of the fraction in the 1° is increased by one unit each year;
3° from the budget year 2028, the percentage is equal to the rate of the social contribution that is due by any employer to its workers subject to the pension plan of the employed workers.
§ 2. The wage masses to be taken into account are those subject to the deduction referred to in section 60 of the Act of 15 May 1984, which deals with the harmonization measures in pension plans.
For fixing the wage mass referred to in § 1^er, paragraph 3, shall take into account all salary and pension paid in the calendar year in question.
§ 3. The King fixes from the budget year 2021 each year, by decree deliberated in the Council of Ministers and after consultation with the governments of the entities referred to in § 1^erParagraph 1^erthe amount of the accountability contribution due by each entity for the current fiscal year.
At the latest.^er March following the calendar year, the entities referred to in § 1^erParagraph 1^erdisclose to the Federal Minister of Finance the amount of the salary mass referred to in § 2.
§ 4. The amounts referred to in § 1^erParagraph 1^erand the amounts set out in § 3 shall be deducted:
1° for regions: means granted to the region concerned and covered under heading IV, chapter II, section 4;
2° for communities: means granted to the community under title IV, chapter III, section 3, subsection 2;
3° for the Joint Community Commission: means granted to it and referred to in Article 65 and, where applicable, the means referred to in Articles 47/8 and 47/7.
4° for the French Community Commission: means granted to it and referred to in section 65bis. ".
Art. 70. In Title VIII of the same special law, an article 68quinquies is inserted, as follows:
"Art. 68quinquies. § 1^er. As long as the federal authority or institutions that depend on it provide administrative management and payment of family allowances in accordance with Article 94, § 1^erbis, of the special law of 8 August 1980 of institutional reforms, each community and the Joint Community Commission shall take it, each with regard to it, the cost.
The total cost of administrative management and payment of family allowances is Euro214.926.029. This cost is borne by each community and the Joint Community Commission for the benefit of which the federal authority or institutions that depend on it provide administrative management and payment of family allowances, due to the number of children from 0 to 18 years included in 1^er January of the budget year concerned in the registers of the population of the communes of the linguistic region in the territory of which the community concerned or the Joint Community Commission exercises its competence with respect to family allowances, as compared to the number of children aged 0 to 18 included in the registers of the population at that date.
The amount thus fixed is adjusted annually to the fluctuation rate of the average consumer price index according to the same terms as those defined in article 47/5, § 4.
§ 2. Expenses incurred by the institutions responsible by 31 December 2019 of the administrative management and payment of family allowances in accordance with Article 94, § 1^erbis, the special law of 8 August 1980 of institutional reforms, which are the responsibility of the French Community, the Flemish Community and the Joint Community Commission, are charged annually on the respective allocations referred to in articles 47/5 and 47/8 of these entities.
It is taken into account the estimate of these expenses for the payment of the advance payments under section 54.
§ 3. The remuneration referred to in Article 94, § 1^erter, of the special law of 8 August 1980 of institutional reforms, is 80% of the personal interventions for care services referred to in Article 5, § 1^erI, paragraph 1^er, 3° to 5°, of the same special law. It is due by the French Community, the Flemish Community and the Joint Community Commission, as the beneficiaries are registered in the register of the population of a commune of the French-language region, the Dutch-language region or the bilingual region of Brussels-Capital. Such remuneration shall be deducted from the respective allocations referred to in section 47/7.".
Art. 71. In article 75 of the same special law, amended by the special laws of 16 July 1993 and 13 July 2001, it is inserted a § 1^erquater as follows:
§ 1^erquater. In charge of the appropriations authorized by law, the commitment, ordering and liquidation of administrative services expenses to be transferred for a period ending 31 December 2015 and which are neither effectively nor fully borne by the regions, communities and the Joint Community Commission. For this purpose, the federal authority shall determine the means to transfer to the regions, communities and the Joint Community Commission the amounts necessary to cover these expenses.
These levies are determined by royal decree deliberated in the Council of Ministers and after consultation with the Governments concerned. ".
Art. 72. Article 77 of the same special law, as amended by the special laws of July 13, 2001 and March 27, 2006, is supplemented by a § 3 as follows:
§ 3. Transitional period 1^er July 2014 to December 31, 2014, and by derogation from section 75, the federal authority shall, on behalf of the communities, regions and the Joint Community Commission, carry out the appropriations granted by law, the commitments, orders and liquidations of the expenses resulting from the application of the laws, regulations or decisions, in respect of the new competencies attributed to the communities, the regions and the Joint Community Commission by the special law of January 6, 2014 relating to
No decree, no rule referred to in Article 134 of the Constitution, no order and no decision whose enforcement is likely to result in direct or indirect repercussions on expenses incurred by the federal authority in accordance with paragraph 1^er or by a federal institution made competent by the laws and regulations referred to in paragraph 1^er, cannot enter into force before 1^er January 2015, if it was not previously submitted to the Finance Inspector accredited to the Federal Minister or the appropriate federal institution for these expenses. In his report, which he submits within fifteen days of receipt of the application, the Inspector of Finance shall assess the amount of the direct or indirect impact of the order, the rule referred to in Article 134 of the Constitution, the order or decision on such expenses as provided for in the budget of the federal authority or the relevant federal institution.
The notice referred to in paragraph 2 is communicated to the relevant government or to the Joint Community Commission College, as well as to the federal minister who has the Budget in his or her powers and to the federal minister who has the Finance in his or her duties. The Minister of Budget and the Minister of Finance, after consultation with the Government concerned or the College of the Joint Community Commission, shall establish, on the basis of the report of the Finance Inspector, the amount in addition or less, as the case may be, that is charged to the deposits referred to in section 54 still payable for the year 2014 to the entity concerned.
At the end of the fiscal year 2014, the amount of the impact of the measures taken pursuant to paragraph 2 on this fiscal year is determined by a Royal Decree deliberated in the Council of Ministers on the basis of the report of the Inspector of Finance, after consultation with the government concerned or the College meeting of the Joint Community Commission. This amount, deducting from the amount of the provision referred to in paragraph 3, is taken into account, more or less, in the balance referred to in section 54, of the proceeds of the tax allocated to the entity concerned. ".
Art. 73. Section 80 of the same special law is replaced by the following:
"Art. 80. By deliberately decreed in the Council of Ministers and, after consultation with the governments of the regions and communities, the King may coordinate, in whole or in part, the provisions of this law.
To this end, He may:
1° amend the order, numbering and, in general, the presentation of the provisions to be coordinated;
2° align the references that would be contained in the provisions to be coordinated with the new numbering;
3° amend the drafting of the provisions to be coordinated with a view to ensuring consistency and unifying terminology without prejudice to the principles set out in these provisions;
4° replace the expressed formulas and principles that led to a base amount or a base percentage, by the numerical base amount or the numerical base percentage, without modifying the result.
Coordination will include the following title: "Special Law on Community and Region Financing".
It shall enter into force on the date of its confirmation by a law passed by majority under Article 4, last paragraph, of the Constitution. ".
Art. 74. In the same special law, an article 81ter is inserted as follows:
"Art. 81ter. The Court of Auditors writes:
1° a report for December 31, 2016 containing the amount of the tax expenditures referred to in section 5/5, § 4, as well as their distribution by region for the 2015 taxation year expressed at the same policy and recorded at the end of the tax period set out in section 359 of the Income Tax Code 1992 on the basis of the information transmitted to it by the Minister of Finance by October 31, 2016 at the latest;
2° a report for 30 April 2017 containing the amount of the denominator referred to in 5/2, § 1^er, paragraph 3, on the basis of information transmitted to it by the Minister of Finance for 1^er March 2017 at the latest.".
Art. 75. In the same special law, an article 81quater is inserted as follows:
"Art. 81quater. For the 2015 taxation year and the following, the following rules apply until the regions have established their own rules for additional regional centimes, as well as for each increase, decrease, reduction or regional tax credit:
1° the additional regional centimes are equal to the fraction of which the numerator is the autonomy factor fixed in Article 5/2, § 1^er, and the denominator is factor 1 minus the autonomy factor. The additional regional cents are expressed in percent and rounded to the third upper or lower decimal place, depending on whether or not the fourth decimal place is 5;
2° the regional tax reductions and credits relating to the expenses referred to in Article 5/5, § 4, are the reductions and credits as reflected in the tax legislation as of 30 June 2014;
3° pursuant to Article 5/3, § 1^er, 2°, the balance of regional tax reductions and decreases that cannot be charged to regional additional cents and regional tax increases is attributable to the federal tax balance after the federal tax reductions are charged.
Each region puts the tax system on the expenses referred to in Article 5/5, § 4, paragraph 1^er, 1°, which are related to contracts concluded from 1^er January 2015, in accordance with the principle of progressivity referred to in Article 5/6, § 1^er. Existing tax reductions that do not meet the requirements of Article 5/6, § 1^er and § 3, which are not brought into conformity with these rules by a region before 1^er January 2015, are at that date converted to a tax reduction at the rate of 45%.".
Art. 76. In the same special law, an article 81quinquies read as follows:
"Art. 81quinquies. § 1^er. For the 2014 fiscal year the following amounts are deducted from their respective means:
1° 104.835.061 euros for the Flemish Region;
2° 53.325.028 euros for the Walloon Region;
3° 17.728.103 euros for the Brussels Capital Region;
4° 46.331.615 euros for the Flemish Community;
5° 25.259.550 euros for the French Community;
6° 2.067.211 euros for the Joint Community Commission.".
The amounts referred to in paragraph 1^er are deducted from 1^er July 2014:
1° for the regions: means granted to the region under heading IV, chapter II, section 2;
2° for communities: means granted to the community under title IV, chapter III, section 3, subsection 2;
3° for the Joint Community Commission: means granted to it referred to in Article 65.
§ 2. From the 2015 fiscal year, the Flemish Community's means referred to in Article 40quinquies are reduced by an amount of Euro1,205,046.
From the 2016 fiscal year, the amount referred to in paragraph 1^er, is adapted annually to the fluctuation rate of the average consumer price index of the budget year concerned according to the terms defined in Article 38, § 3.
It will be put to a final halt the reduction of resources as soon as the staff of the closed youth centre in Tongres will no longer be fully or partially used as federal staff in this closed centre and no later than 31 December 2018. The King may determine, by order deliberately in the Council of Ministers and after consultation with the Government of the authority referred to in paragraph 1^er, that this decrease is terminated in another fiscal year and, where applicable, set a pro rata temporis amount for that fiscal year. ".
Art. 77. In the same special law, an annex is added to this special law.
CHAPTER 3. - Amendment of the special law of 19 July 2012
Financing the Brussels Institutions
Art. 78. Section 6 of the special law of 19 July 2012 on the just financing of the Brussels Institutions is replaced by the following:
"Art. 6. Section 2 comes into force on 1^er January 2014.
For the 2012 and 2013 fiscal years, an annual lump-sum allocation is granted to the Brussels Capital Region at EUR 24 million."
CHAPTER 4. - Transitional and abrogatory provisions
Art. 79. § 1^er. The federal authority remains competent for financial intervention as a result of damage caused by public or agricultural calamities that occurred until June 30, 2014.
The federal authority shall make all decisions in this regard, retain all rights and obligations associated with it and shall cover all expenses resulting from it.
§ 2. The regions are subrogated into the rights and obligations of the Global Energy Cost Reduction Fund, created under Chapter VIII "Sustainable Development. Creation of the Global Energy Cost Reduction Fund" of title III "Different Provisions" of the Programme Law of 27 December 2005.
The King shall, after consultation with the representative staff organizations and after the advice of the governments of the regions, transfer the staff of the Fund to the Walloon Region, the Flemish Region and the Brussels-Capital Region, in accordance with the principles referred to in Article 88, § 2, of the special law of 8 August 1980 of institutional reforms.
Art. 80. All pending or future disputes relating to additional funding for the work of unemployed persons, referred to in chapter II, section 3, of the special law of 16 January 1989 on the financing of communities and regions, as repealed by section 24 of that Act, are not applicable, without any compensation of any kind due between the parties concerned.
Art. 81. The special law of 5 May 2003 establishing a new method of calculating the dependant contribution of certain public sector employers is repealed.
CHAPTER 5. - Entry into force
Art. 82. § 1^er. Except as to the provisions of which the date of entry into force is set out in § 2, this special law comes into force on 1^er July 2014.
§ 2. Articles 6 to 20, 59 and 75 come into force on 1^er July 2014 and are applicable from the 2015 taxation year.
Section 60 is applicable from the 2014 taxation year on the understanding that, in the application of section 54/2 of the special law of 16 January 1989 on the financing of communities and regions, regional tax reductions established on the basis of section 6, § 2, paragraph 1 shall be taken into account.^er4°, as it existed before being amended by section 15 of this special law.
Sections 76 and 78 come into force on 1^er January 2014.
Articles 5, 69 to 71 and 81 come 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 6 January 2014.
PHILIPPE
By the King:
The Prime Minister,
E. DI RUPO
The Minister of Budget,
O. CHASTEL
Minister of Finance,
K. GEENS
State Secretary to Institutional Reforms,
S. VERHERSTRAETEN
State Secretary to Institutional Reforms,
Mr. WATHELET
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) House of Representatives (www.lachambre.be):
Documents: 53 - 2974
Full report: 28 November 2013.
Senate (www.senate.be):
Documents: 5 - 2369
Annales of the Senate: December 19, 2013.
Annex to the special law of 6 January 2014 on the reform of the financing of the Communities and Regions, the expansion of the fiscal autonomy of the Regions and the financing of new skills
Annex to the Special Law of 16 January 1989 on
Financing of the Communities and Regions
Trajectories for the period 1^er January 2015 to December 31, 2030, referred to in Article 65quater, § 2, paragraph 2
Greenhouse gas emission reduction targets in residential and tertiary buildings (in kilotonnes of CO2) .