Source: https://www.global-regulation.com/translation/belgium/3035867/law-on-tax-and-other-provisions-%25281%2529.html
Timestamp: 2020-03-29 00:13:10
Document Index: 475607451

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', 'Art. 7', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 2', '§ 2', '§ 2', '§ 1', '§ 2', '§ 1', 'Art. 19', '§ 1', '§ 3', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 2', '§ 1', '§ 2', '§ 1', '§ 2', '§ 2', '§ 1', '§ 1', '§ 2', 'Art.\n28', '§ 1', '§ 1', '§ 1', '§ 2', '§ 2', '§ 1', '§ 1', '§ 2', '§ 2', '§ 3', '§ 1', '§ 1', '§ 1', '§ 2', '§ 1', '§ 1', '§ 1', '§ 4', '§ 5', '§ 1', 'art.\n470', '§ 3', 'art. 140', '§ 1', '§ 3', '§ 3', '§ 1', '§ 3', '§ 1', '§ 2', '§ 4', '§ 5', '§ 6', '§ 2', '§ 7', '§ 9', '§ 10', '§ 11', '§ 12', '§ 13', '§ 14', '§ 15', '§ 16', '§ 17', '§ 18', '§ 19', '§ 20', '§ 21', '§ 22', '§ 23', '§ 24', '§ 25', '§ 26', '§ 27', '§ 28', '§ 29', '§ 30', '§ 31', '§ 32']

Machine Translation of "Law On Tax And Other Provisions (1)" (Belgium)
Law On Tax And Other Provisions (1)
Original Language Title: Loi portant des dispositions fiscales et autres (1)
Posted the: 1999-01-15 Numac: 1998003665 Ministry of finance 22 December 1998. -Law concerning tax provisions and other (1) ALBERT II, King of the Belgians, to all, present and to come, hi.
Chapter i. - Code of 1992 s. income tax 2. in article 17, § 1, of the 1992 income tax Code is replaced by the following provision: «§ 1.» Revenue of capital and goods movable are all products of movable assets incurred in any capacity whatsoever, namely: 1 ° dividends;
2 ° the interests;
3 ° the rental, leasing, of the use and personalty concession revenues;
4 ° revenues included in temporary or lifetime retirement annuities that are no pensions and who, after January 1, 1962, consist for pecuniary responsibility of legal persons or companies any. » .
S. 3A article 18 of the same Code, amended by article 1 of the Act of 28 July 1992, by article 3 of the law of 20 March 1996 and by article 3 of the royal decree of 20 December 1996, are made the following amendments: 1 ° 1st paragraph (1), is replaced by the following provision: "1 ° all the benefits attributed by a company to the actions shares and beneficiary shares, regardless of their denomination, obtained in any capacity and in any form whatsoever; ";
2 ° in paragraph 1, is inserted a 2 ° bis worded as follows: "2 ° bis refunds total or partial premiums in the same condition and to the same extent as capital repayments;". ".
S. 4 A section 21 of the same Code, amended by article 1 of the law of 28 December 1992 by article 134 of the law of 22 March 1993, by articles 2 and 92, 1 °, of the law of 22 July 1993, by article 5 of the law of 6 July 1994, by article 2 of the law of March 22, 1995 by article 2 of the Act of 20 December 1995 and by article 5 of the Act of March 20, 1996 the following changes are made: 1 ° 2 ° is replaced by the following paragraph: "2 ° other than income referred to in article 19, § 1, 4 °, shares or rights, paid or allocated in the event total or partial to have social or acquisition of shares by companies ';
2 ° in 5 °, the words "pursuant to the royal decree No. 185 of 9 July 1935" are deleted.
S. 5. article 29, paragraph 2, of the same Code is supplemented as follows: «5 ° associations of co-owners who possess legal personality under section 577-5, § 1, of the civil Code. ".
6. article 45 of the same Code is replaced by the following provision: «art.» 45 are also exempt capital gains relating to shares or units in resident companies or in companies which have their head office, principal place of business or their seat of management or administration in another State member of the European communities, when such capital gains are obtained or discovered during a merger, a division or the adoption of other legal forms carried out in application of articles 211, § 1, or 214, § 1, to the extent where the operation is compensated by shares or new shares issued to this end, either pursuant to similar provisions in that other State.
In this event, the gains or losses that relate to shares received in Exchange are determined with regard to the value of acquisition or investment shares or shares exchanged, possibly plus imposed gains or reduced for depreciation, both admitted until after the Exchange; for the purposes of section 44, § 1, 2 °, stocks or shares received in Exchange are supposed to have been acquired at the date of acquisition of the shares or exchanged. » Art. 7. article 46, § 1, paragraph 7, of the same Code, inserted by article 2 of the law of 30 January 1996 is reported.
S. 8A article 47 of the same Code, as amended by article 8 of the royal decree of 20 December 1996, the following changes are made: 1 ° in the introductory sentence of § 1, paragraph 1, the words "achievement award" are replaced by the words "to the value of achievement";
2 ° paragraph 1, paragraph 1, 2 °, is replaced by the following paragraph: "2 ° at a disposition not referred to the 1 ° of intangible assets on which depreciation have admitted tax or tangible and insofar as the goods disposed of have the nature of capital for more than 5 years at the time of its disposition,";
3 ° paragraph 1, paragraph 2, is replaced by the following provision: 'Are assimilated to tangible assets, land and buildings under the item investments of assets, in accordance with legislation relating to the annual accounts of insurance undertakings.'
9. article 52, 8 °, the same Code is replaced by the following provision: «8 ° amounts that the taxpayer pays, for himself, his spouse and for members of his household who are dependant to a mutual approved by royal decree, in respect of contributions within the framework of a supplementary insurance to benefit from an intervention in the cost of health care that are refundable pursuant to the Insurance Act compulsory care health and benefits, co-ordinated on 14 July 1994, without however falling within the scope of the royal decree of 30 July 1964 concerning the conditions in which the same coordinated law enforcement is extended to the self-employed, up to the amount of the intervention that may be purchased pursuant to the aforementioned coordinated Act; ».
S. 10A article 56 of the same Code, amended by article 10 of the Act of 6 July 1994, the following changes are made: 1 ° the § 1 is replaced by the following provision: «§ 1.» For the purposes of article 55, no limitation is applicable with respect to the amounts paid by the credit institutions subject to the law of 22 March 1993 on the status and control of credit institutions by the National Bank of Belgium and the Institute of Rediscount and guarantee. »;
2 ° § 2, 2 °, b, is replaced by the following provision: «b) the companies referred to in article 1 of order royal No. 64 of 10 November 1967 organizing the status of portfolio companies, replaced by article 7 of the law of 20 January 1978 organizing association of the holdings in economic planning and amending the Statute to portfolio companies ';
3 ° § 2, 2 °, d, is replaced by the following provision: "d) mortgage loans businesses subject to the royal decree No. 225 of 7 January 1936 regulating mortgages and organizing control businesses of mortgages as well as mortgage companies subject to act of 4 August 1992 on mortgage credit;";
4 ° § 2, 2 °, f and g, is repealed;
5 ° § 2, 2 °, j, is repealed.
S. 11A article 104 of the same Code, as amended by section 81 of the Act of December 28, 1992, under section 18 of the Act of 18 June 1993, by article 16 of the law of 6 July 1994, by article 1 of the law of 22 February 1995, by article 2 of the law of 2 April 1996 and by article 2 of the law of 4 June 1997 , the following changes are made: 1 ° in 3 ° (b), the words "and the Institute for the encouragement of scientific research in industry and agriculture" are deleted;
"2 ° in 3 °, (d), the words", by Decree deliberated in the Council of Ministers "shall be deleted;
3 3 ° ° is supplemented as follows: ' j) institutions that are aimed at conservation and protection of monuments and sites whose area of influence extends to the entire country, in one of the regions or the German-speaking community, and which are approved by the King; ".".
S. 12. article 108 of the same Code, repealed by article 18 of the law of June 18, 1993 is restored in the following wording: «art.» 108. the King determines the obligations and formalities to be completed by grantees so donations can be allowed as deductions. » .
S. 13. in article 110 of the same Code, replaced by article 2 of the law of 22 February 1995 and amended by section 2 of the Act of July 14, 1997, the words "in article 104, 3 °, b, e, g, i, 4 ° and 4 ° bis," shall be replaced by the words "article 104, 3 °, b, d, e, g, i, j, 4 ° and 4 ° bis".
S. 14. article 135, paragraph 1, 1 °, third indent, of the same Code is replaced by the following provision: "-is, after the period of primary incapacity under section 87 of the Act on compulsory insurance health care and benefits, co-ordinated on 14 July 1994, earning capacity is reduced to one-third or less as provided for in article 100 of the coordinated Act;". ".
S. 15. article 143, 3 ° of the Code is repealed.
S. 16. in article 14515, paragraph 1, of the Code, the words "" institutions and enterprises referred to in article 56 § 1 and § 2, 2 °, f and g.» are replaced by the words "" the institutions referred to in article 56, § 1.». ""
S. 17. article 180 (2) of the Code, as amended by section 82 of the Act of 28 July 1992, by article 7 of the law of 28 December 1992 by article 25 of the law of 6 July 1994 and by article 2 of the Act of 6 July 1997, is replaced by the following provision: «2 ° "Naamloze Vennootschap Zeekanaal in Watergebonden Grondbeheer Vlaanderen" , the company of the marine facilities in Bruges, the Port of Brussels, the municipal port authority in Antwerp, the
municipal port authority of Ostend and the autonomous port of Liège, Charleroi and Namur; ».
18. article 181, 7 °, of the same Code, as amended by sections 26 and 85 of the law of 6 July 1994 and by article 3 of the Act of July 14, 1997, is replaced by the following provision: «7 ° which are approved for the purposes of article 104, 3 °, b, d, e, h, i and j, 4 ° and 4 ° bis, or which would be , either if they made the request, or if they meet all the conditions to which the approval is subject, other than to have, according to the case, a national activity or a zone of influence extending one of the communities or regions or the whole country.
» Art. 19A article 184 of the same Code, amended by article 16 of the Act of 28 July 1992 and by article 10, 1 ° of the law of 30 January 1996, the following changes are made: 1 ° paragraph 2 is replaced by the following provision: "share premium shall be assimilated to of the paid-up capital in the same condition and to the same extent as the capital.»
2 ° article is supplemented by the following paragraphs: "when a branch of activity or a universality of property is being input into the conditions that make article 46, § 1, paragraph 1, 2 °, applicable, the capital released by this contribution is equal to the net tax value that this contribution had on the part of the contributor."
When a Belgian institution subject to a contribution to a company resident in the conditions that make article 231, § 3, applicable capital released by this contribution is equal to the net tax value hotel had in the head of the contributor at the time of the intake operation, subject to the deduction: 1 ° of reserves previously taxed.
2 ° of reserve tax-exempt, other than: has) capital gains referred to in article 44, § 1, 1 °, who were exempt;
b) write-downs and exempt supplies referred to in article 48. »;
3 ° article is also supplemented by the following paragraph: "without prejudice to the application of article 214, § 1, however is not considered as paid-up capital, net assets referred to in article 26sexies of the law of 27 June 1921 granting legal personality to non-profit and establishments of public utility associations, which made up the capital of a company with a social purpose or which has been recorded on a company unavailable reserve account. '' This social capital and this reserve account are exempt only if the conditions referred to in article 190 are met. ».
S. 20. article 190 of the Code is replaced by the following provision: «art.» 190. the regime of capital gains tax of physical persons to articles 44, §§ 1 and 3, 45, 46, § 1, paragraph 1, 2 °, and 47, is also applicable to the companies.
With regard to the quota exempt or provisionally imposed capital gains referred to in articles 44, §§ 1 and 3 and 47, this capital gains regime is applicable only to the extent where this proportion is increased and maintained at one or more separate liability accounts and where it does not base the calculation of the annual legal reserve or pay or remit allocation whatsoever.
The abovementioned conditions shall also apply to capital gains referred to in articles 45 and 46, § 1, paragraph 1, 2 °, except in cases where, in accordance with the legislation on accounting and the annual accounts of companies, these gains are not expressed.
In the event and to the extent where these conditions cease to be observed during a taxable period, the proportion previously exempt or temporarily non-imposed capital gains is considered earnings obtained during this tax period. ».
S. 21A article 191 of the Code, the following changes are made: 1 ° the words "credit for housing societies" are replaced by the words "housing companies";
2 ° "article 216, 2 °", shall be replaced by the words "article 216, 2 °, b",..
S. 22A article 192 of the same Code, amended by article 8 of the law of 28 December 1992 and article 21 of the royal decree of 20 December 1996, the following changes are made: 1 ° in the paragraph 1, the words "not referred to in article 45, paragraph 1," shall be inserted between the words "capital gains" and "carried out action";
2 ° to the article including the text thus amended form the § 1, § 2, worded as follows is added: "§ § 2 2» When in relation to the operations referred to in article 46, § 1, paragraph 1, 2 °, the re-use referred to in article 47 is part of the contribution or, where applicable, where the recipient of the contribution company committed irrevocably to achieve this re-use, the party temporarily not imposed at the time of the contribution, the capital gain referred to in article 47 is fully exempt on the part of the former taxpayer , without prejudice to the application, concerning this added value, to the provisions of article 190 in the head of the company receiving the transfer. The accounting term of the asset write-up in the head of the company receiving the transfer has no impact on the determination of the result of the taxable period. ».
S. 23. in article 198 of the same Code, as amended by article 17 of the law of 28 July 1992, by article 5 of the law of 22 July 1993, by article 7 of the law of 27 December 1993, by article 28 of the law of 6 July 1994, by article 11 of the law of 20 December 1995 and by article 24 of the royal decree of 20 December 1996 , the following changes are made: 1 ° 1st paragraph, 5 ° is repealed;
2 ° the following subparagraph is inserted between paragraphs 1 and 2: "exclusively for the purposes of paragraph 1, 7 °, are however, by way of derogation from article 184, considered as paid-up capital reductions of paid-up capital made previously for the clearance accounting of proven loss or for the establishment of a reserve to cover foreseeable loss and used the book of proven loss clearance. ''
S. 24. article 199 of the Code is replaced by the following provision: «art.» 199. with the excluding of income referred to in article 21, 5 ° and 6 °, and gifts in the form of works of art referred to in article 104, 5 °, b, income exempt under this Code or specific legal provisions, which are included in the profits of the taxable period, are for the determination of taxable income, deducted such profits. ».
S. 25A article 203 of the Code, replaced by article 26 of the royal decree of 20 December 1996, the following changes are made: 1 ° in § 2, paragraph 2, the words "under article 192.' shall be replaced by the words" under article 192, § 1. ";
2 ° in the Dutch text of § 2, paragraph 3, the words "rechtmatige Financiële en economische behoeften" are replaced by the words "rechtmatige financiele economische behoeften of".
S. 26. in section 206, § 2, paragraph 1, of the same Code, replaced by article 1 of the law of 6 August 1993, the words "pursuant to article 46, § 1, paragraph 1, 2 °, and paragraph 2," are replaced by the words "pursuant to article 46, § 1, paragraph 1, 2 °, and paragraph 3,".
S. 27. article 210, § 2, of the same Code, as amended by section 2 of the Act of 6 August 1993, is supplemented by the following paragraph: "in case of merger by absorption or the formation of a new company and if split by absorption or incorporation of new companies, carried out in accordance with the provisions of the coordinated laws on commercial companies and the law on accounting and the annual accounts companies in the head of the acquiring company or beneficiary:-the capital paid in by the contribution is supposed to correspond to the real value of social, referred to in the preceding paragraph, that is brought to this company, insofar as the contributions are paid by shares or new shares, issued to this end;
-the investment value of the provided elements is supposed to match the actual value they had in the head of the company absorbed or divided on the date where the operation is performed. » Art.
28A article 211 of the same Code, replaced by article 3 of the Act of 6 August 1993 and amended by article 102 of the Act of 21 December 1994 and by article 5 of the Act of 16 April 1997, the following changes are made: 1 ° the § 1, paragraph 1, 1 °, is replaced by the following provision: «1 ° capital gains referred to in articles 44. , § 1, 1 ° and 47, which are exempt at the time of the operation, capital subsidies referred to in article 362 which, at the time of the operation, are not yet regarded as profits, and capital gains realized or discovered on the occasion of this operation, do not intervene to the taxation provided for in article 208, paragraph 2, or article 209; »;
2 ° in the § 1, paragraph 1, 2 °, "issued in contributions" shall be replaced by the words "issued to this end";
3 ° in the § 2, paragraph 2, the words 'reservations immunized' shall be replaced by the words "tax-free reserves";
4 ° § 2, paragraph 4, is replaced by the following provision: "no reduction is charged on capital gains and capital subsidies referred to the § 1, paragraph 1, 1 °, or write-downs and exempt provisions referred to in article 48, which are found as such in the accounts of companies absorbing or beneficiary. ''
S. 29A article 212 of the Code, replaced by article 4 of the Act of 6 August 1993, the following changes are made: 1 ° in the paragraph
1, the words "investment grants" are inserted between the words "deductions for investment", and the words "losses or gains";
2 ° in paragraph 2, the word "support" is replaced by the words "support capital";
3 ° article is supplemented by the following paragraph: "for the purposes of this Code, the capital gains referred to in article 211, § 1, paragraph 1, 1 ° realized or discovered on the occasion of this operation are considered non-performed.»
S. 30. in article 213 of the same Code, replaced by article 5 of the Act of 6 August 1993, "taxed and untaxed reserves" is replaced by the words "taxable and tax-exempt reserves".
S. 31A article 215 of the Code, amended by article 22 of the law of 28 July 1992, by article 10 of the law of 28 December 1992, by article 7 of the law of 22 July 1993 and by article 30 of the royal of 20 December 1996 and partially cancelled order by the judgments of the Court of arbitration of June 1, 1994 and December 14, 1994 , the following changes are made: 1 ° 3, 1 ° paragraph, is replaced by the following provision: "1 ° to corporations, other than co-operative Corporations approved by the national Council of cooperation, which hold shares or shares whose value investment exceed 50 p.c., either value revalued the paid-up capital or the increased paid-up capital taxed reserves and deferred capital gains.
The value of the shares and the amount of the paid-up capital, reserves and capital gains are to consider the date of closure of the annual accounts of the company holder of the shares. To determine if the 50 per cent limit is exceeded, it is not taken into account of the shares representing at least 75 per cent of the paid-up capital of the company that issued shares; »;
2 ° paragraph 3, 4 °, is replaced by the following provision: «4 ° to corporations, other than co-operative Corporations approved by the national Council for cooperation, which do not allocate one or more of their business leaders pay dependant on the outcome of the taxable period equal to or greater than the taxable income of the Corporation when this remuneration does not reach 1,000,000 francs;»;
3 ° paragraph 4 is reported.
S. 32. article 216, 2 °, of the same Code, replaced by article 35 of the Act of 28 December 1992 and amended by section 29 of the Act of 6 July 1994 and article 1 of the royal decree of 24 December 1996 concerning coordination of legal provisions and regulations relating to the Organization of the public sector credit and the detention of the interests of the public sector in some financial corporations of private law , is replaced by the following provision: «(2 ° to 5 p.c.: a) for local companies and federations regional or professional of these companies, admitted to provide credit to craft tools under the professional status of the Crédit S.A.;
(b) for housing associations following: the national housing company, Vlaamse Huisvestingsmaatschappij, the Société Régionale wallonne du logement, the Société Régionale Brussels housing Earth national society, the Vlaamse Landmaatschappij and corporations approved by the cooperative societies "Woningfonds van de Bond der kroostrijke gezinnen van België", 'Vlaams Woningfonds van de grote gezinnen', 'Housing of the families of Belgium League Fund' , 'Families of Wallonia Housing Fund' and 'Families in the Brussels Region Housing Fund' as well as limited liability companies or cooperatives approved by the General savings and retirement fund which were intended solely to provide loans for the construction, purchase, or development of social housing of small land holdings or housing are assimilated , as well as their furniture equipment; ».
33. article 221, 2 °, of the same Code, is replaced by the following provision: «2 ° income and capital products and movable property, including the first instalments of income referred to in article 21, 5 ° and 6 °, as well as miscellaneous income referred to in article 90, 5 ° to 7 °.»
S. 34. article 228, § 2, 3 °, e, of the same Code, replaced by article 5 of the law of 30 January 1996, is replaced by the following provision: "e) of the quality of partner companies, groups or associations that are supposed to be associations without legal personality under article 29, § 2;
S. 35. article 231, § 3, paragraph 2, of the same Code, inserted by article 3 of the law of 30 January 1996, is reported.
S. 36. in article 238 of the Code, "article 198, 1 °" shall be replaced by the words "article 198, paragraph 1, 1 °".
37. in article 241, 2 °, of the same Code, as amended by section 85 of the Act, of July 6, 1994 and by article 4 of the Act of 14 July 1997 the words "article 104, 3 °, a i, 4 °, 4 ° bis, 5 °" are replaced by the words "article 104, 3 °, a j, 4 °, 4 ° bis, 5 °".
S. 38. article 246, paragraph 1, 1 °, of the same Code, amended by article 4 of the Act of January 30, 1996, is replaced by the following provision: «1 ° without prejudice to the application of article 218, tax is calculated according to the rates and rules provided for in article 215 on the understanding that, with regard to the rules laid down that article 215, paragraphs 2 and 3. , 4 °, only are taken into account the benefits referred to in article 233, paragraph 1; "."
S. 39. in article 253, 2 °, of the same Code, replaced by article 38 of the Act of 6 July 1994, the words "in article 231, 1 °" are replaced by the words "in article 231, § 1, 1 °".
S. 40. article 261, 2 °, of the same Code, is replaced by the following paragraph: "2 ° intermediaries established in Belgium involved in any capacity whatsoever in the payment of capital income and movables of foreign origin or lots associated with debt securities of foreign origin, unless it is justified that the withholding tax deduction was made by a previous intermediary;". ".
41. in article 262, 5 °, of the same Code, replaced by article 6 of the Act of March 20, 1996, the words "even if they have not made the subject of a public offering in Belgium," are reported.
S. 42. in article 269, paragraph 3, (c), of the same Code, replaced by article 20 of the Act of March 30, 1994, the words "other than dividends referred to in article 21 (2)" are deleted.
S. 43. article 270, 1 °, of the same Code, amended by article 1 of the royal decree of 12 December 1996, is replaced by the following provision: «1 ° the taxpayers referred to in articles 3, 179 or 220, which, as a debtor, bailee, agent or intermediary, pay or assign in Belgium or abroad of salaries, pensions, annuities and allowances, the same non-residents referred to in article 227 for which remuneration. , pensions, annuities and allowances that they pay or assign in Belgium or abroad constitute business expenses within the meaning of article 237; ».
44A article 294 of the Code, the following changes are made: 1 ° in the paragraph 1, the words "in articles 243 to 245 and 246, 1 °", are replaced by the words "in articles 243 to 245 and 246, paragraph 1, 1 °, and paragraph (2),";
2 ° in paragraph 2, the words "in articles 243-246, 1 °" are replaced by the words 'in articles 243 to 245 and 246, paragraph 1, 1 °, and paragraph 2';
3 ° in paragraph 3, the words "in article 246 (2)" are replaced by the words "in article 246, paragraph 1, 2 °".
S. 45. in article 313, paragraph 1, of the same Code, replaced by article 8 of the law of 16 April 1997, the words "immovable property" shall be replaced by the words "movable property".
46. article 362 of the Code is supplemented by the following subparagraph: ' when in relation to the operations referred to in article 46, § 1, paragraph 1, 2 °, subsidised assets are part of the contribution, the part of the subsidies in capital that has not yet been regarded as income at the time of the operation, is totally exempt in the head of the old taxpayer, without prejudice to the application of paragraph 1. , in the head of the company receiving the transfer. The accounting term of supply capital in the head of the company receiving the transfer has no impact on the determination of the result of the taxable period. ».
47. in section 414 of the Code, the following changes are made: 1 ° in the paragraph 1, the words 'of an interest set at 0.8 p.c. per calendar month' are replaced by the words "of the legal interest, calculated per calendar month";
2 ° paragraph 2 is deleted.
S. 48A article 418 of the Code, the following changes are made: 1 ° in the paragraph 1, the words "at the rate of 0.8 p.c. per calendar month" shall be replaced by the words "to the rate of legal interest, calculated per calendar month";
S. 49. article 440, paragraph 1, of the same Code is replaced by the following provision: "subject to the agreement of the debtor, banks subject to the law of 22 March 1993 on the status and control of credit institutions, enterprises subject to the royal decree No. 225 of 7 January 1936 regulating mortgages and organizing control mortgage lending companies. , as well as mortgage companies subject to the law of 4 August 1992 concerning mortgage credit, are permitted to address the notice provided for in article 433 and qualified to receive the notification referred to in article 434. ».
S. 50. article 442bis of the same Code, inserted by the royal decree of 12 December 1996, is hereby replaced by the following provision: «art.» 442bis. § 1.
Without prejudice to the application of articles 433-440 of the present Code, the transfer of ownership or in usufruct, a set of goods, among other elements that can retain customer, assigned to the exercise of a liberal profession, load, or office, or an industrial operation, commercial or agricultural as well as the establishment of a usufruct on the same property is enforceable against recipients of contributions as at the end of the month following that during which a copy of the deed or constituting the original certified has been notified to the receiver of the domicile or headquarters of the transferor.
§ 2. The transferee is jointly and severally liable for the payment of tax debts due by the grantor at the expiration of the period referred to in the § 1, to a maximum of the amount already paid or assigned by him or an amount equal to the nominal value of the shares or shares allocated in consideration for the transfer, before expiry of the said period.
3. §§ 1 and 2 shall not apply if the transferor attached to the deed of transfer a certificate drawn up exclusively for this purpose by the receiver for contributions referred to the § 1 in the thirty days preceding the notification of the convention.
The issue of this certificate is subject to the introduction by the transferor of an application in duplicate with the receiver of the contributions of the domicile or headquarters of the transferor.
The certificate will be rejected by the recipient if, at the date of the application, was dependent of the assignor a tax which is a liquid and some debt or if the application is lodged after the announcement or during a tax audit or after sending a request for information to its tax status.
The certificate is either issued or refused within a period of thirty days from the introduction of the application of the transferor.
§ 4. Are not subject to the provisions of this section assignments carried out by a trustee, a Commissioner suspended or in a merge operation, the Division, input of a totality of assets or a branch of activity carried out in accordance with the provisions of the coordinated laws on commercial companies.
§ 5. The application and the certificate referred to in this section are established according to the models adopted by the Minister of finance. » .
S. 51 A article 463bis, § 1, of the same Code, inserted by article 22 of the Act of 22 July 1993 and amended by article 25 of the law of 30 March 1994, by article 106 of the law of 21 December 1994 and by article 21 of the Act of 20 December 1995, the following changes are made: 1 ° in the 1st paragraph , 1 °, the words "in articles 219 and 246, 2 °;" and the words "and 246, paragraph 1," are respectively replaced by the words "in articles 219 and 246, paragraph 1, 2 °;" and by the words "and 246, paragraph 1, 1 °, and paragraph (2),";
2 ° in paragraph 2, the words "and 246, paragraph 1," shall be replaced by the words "and 246, paragraph 1, 1 °, and paragraph (2),".
S. 52. in title VIII of the same Code, it is inserted a chapter III, including an article 470bis, worded as follows: ' chapter III '. -Particular requirements for the cover art.
470bis. - the administration of direct contributions attributed to provinces, municipalities and agglomerations and municipalities actual income to order for their profit, net of rebates liquidated to their account during the perception of these recipes.
When rebates liquidated during a month in charge of a province, a municipality or an agglomeration of Commons exceed revenues collected during the same month by the administration of direct contributions on behalf of this power, this surplus is to that authority a recoverable debt in the head of province, municipality or municipalities greater.
The above claim is recovered by taking office on the allocation of revenues for the month following that imputation tax rebates; This period of one month is funded by the administration of the Treasury.
Before the removal of supra office, administration des contributions directes notifies the amount of its claim to the province, municipality or municipalities greater.
When the amount of revenue assigned during the month following that posting of tax rebates is insufficient to cover the amount of the debt remaining after the application of paragraph 3, this latter amount is discharged by dispensing Office the financial account as the province, the municipality or municipalities greater has designated for the payment of the revenue collected on behalf.
The administration of direct contributions shall notify in advance to the province, to commune, to the conurbation of towns as well as the credit institution, the amount of the debt outstanding.
S. 53. in article 519bis, paragraph 1, of the same Code, inserted by article 48 of the law of 28 July 1992, the words "article 190, paragraph 2," are replaced by the words "article 190, paragraph 4," and the words "1 paragraph article 190" are replaced by the words "in article 190, paragraphs 1 to 3".
54 article 524 of the Code, inserted by article 6 of the law of October 27, 1997, the word "1996" is replaced by the word "1998".
Chapter II Code of taxes regarded as taxes on income s.
55. in section 2 of the Code taxes assimilated to income taxes, replaced by the royal decree of 29 March 1994, the words "and 442 422" are replaced by the words ", 422-442 and 470bis".
Chapter III Code of registration fees, mortgage and registry arts. 56. at article 19 of the Code of registration fees, mortgage and registry, as amended by the laws of the August 13, 1947, July 12, 1960, 5 July 1963 and July 3, 1972 and the royal decree of 12 December 1996, the following changes are made: 1 ° 1st paragraph, 7 ° is repealed;
2 ° in paragraph 2, the words "the Nos. 2, 3, 5 and 7 ' shall be replaced by the words" the Nos. 2, 3 and 5 ".
S. 57. in article 211 of the Code, renumbered by Act of August 13, 1947 and amended by the royal decree of 12 December 1996, the words "article 19, 2 °, 3 ° or 7 °" are replaced by the words "article 19, 2 ° or 3 °".
S. 58. article 31, paragraph 1, 1 ° ter, of the same Code, inserted by the royal decree of 12 December 1996, is hereby repealed.
S. 59. article 32, 9 °, of the same Code, inserted by order royal December 12, 1996, is repealed.
S. 60. article 33, paragraph 2, of the same Code, inserted by order royal December 12, 1996, is repealed.
61. in article 35, paragraph 1, 6 °, of the same Code, as amended by the Act of 14 April 1965 and the royal decree of 12 December 1996, 'article 19, 2 °, 3 °, 5 ° and 7 °' shall be replaced by the words "article 19, 2 °, 3 ° and 5 °".
S. 62. in article 170, paragraph 1, of the same Code, as amended by the royal decree of 12 December 1996, the words "article 19, 2 °, 3 ° or 7 °" are replaced by the words "article 19, 2 ° or 3 °".
S. 63. article 83 of the same Code, as amended by the Act of 13 August 1947 and the law of 23 December 1958, is supplemented as follows: "this right is however not due in the case of application of article 140bis.".
S. 64. article 922 of the Code inserted by order royal No.12 of April 18, 1967, is completed as follows: «this right is however not due in the case of application of article 140bis. ".
S. 65. article 117 of the Code, as amended by the law of August 12, 1985, is supplemented by the following paragraph: "§ § 3 3» Similarly, the right provided for in article 115 is not due for the transfers of shares or shares of social rights having the effect that the company to which the contribution is made obtains at least 75 per cent of the share capital of the company whose shares are being made.
When this percentage is acquired as a result of multiple input operations, only the inputs to achieve this percentage as well as the subsequent contributions benefit from the application of this paragraph.
The application of this paragraph shall moreover be subject to the following conditions: 1 ° the acquiring company and the company whose shares are made should both have their effective centre of management or their registered office on the territory of a Member State of the European communities;
2 ° the contribution must be paid exclusively by the issuance of new shares of the acquiring company, accompanied by a payment in cash not exceeding one-tenth of the nominal value of the shares or attributed;
3 ° the Act of contribution must be marked as the acquiring company gets on the occasion of this contribution at least 75 per cent of the share capital of the company whose shares are made;
4 ° a certificate of a company auditor certifying statement in accordance with this paragraph, 3 °, shall be annexed to the Act.
Absence of respect of one of the conditions for the application of this paragraph no later than at the presentation of the note of formality, it is recorded in ordinary law. ».
S. 66. in article 121, paragraph 1, 1 °, of the same Code, replaced by the law of April 14, 1965, the words "and the transformation of a non-profit into a company with a social purpose association" shall be inserted between the words "a different species" and "." This provision".
S. 67. in title I, chapter IV, section XII of the same Code, there shall be inserted a first sub-section consisting of sections 131 to 140 current, reads as follows: «first sub-section. -General provisions.
S. 68. in title I, chapter IV, section XII of the same Code, it is inserted
a sub-section II includes articles 140bis to 140octies, read as follows: «sub-section II. -Provisions specific to the donations of companies art. 140bis. the right laid down in article 131 is reduced to 3 p.c. for: 1 ° the conventions established by deed relating to transmission for free from full ownership of a totality of assets or a branch of activity whereby an industrial, commercial, craft or agricultural activity is exercised a profession or a load or office.
The right laid down in article 131 remains applicable to transmissions of immovable property affected or intended partially or totally housing;
2 ° the conventions established by deed aimed the transmission free of charge of the full ownership of shares or shares in a company of which the place of effective management is situated in a Member State of the European Union and which has for object the exercise of an activity industrial, commercial, craft or agricultural, a liberal profession or a charge or office.
S. 140ter. the reduction of the right established in article 140bis shall be subject to the following conditions: 1 ° the donor and the donee must be natural persons;
2 ° in case of application of article 140bis, 1 °:-the Act or a statement certified and signed at the foot of the Act by the donor and the donee must state expressly: has) the donation covers the full ownership of a totality of assets or a branch of activity whereby an industrial, commercial, craft or agricultural activity is exercised a profession or office or charge;
(b) where the donation includes goods intended or affected buildings, if they are partially or totally to the dwelling;
(-in addition, the Act or a statement certified and signed at the foot of the Act by the donee must expressly provide: a) the donee is committed to continue the activity during an uninterrupted period of five years from the date of the deed of donation;
(b) that the donee undertakes to provide annually, to the receiver for recording the desktop where the deed was registered, proof of maintenance activity;
(c) that the donee undertakes to not affect partially or totally to the dwelling, during an uninterrupted period of five years from the date of the deed of gift, transmitted immovable property with the benefit of the reduced rate;
3 ° in case of application of article 140bis, 2 °:-the donee must produce an attestation signed by a notary, a company auditor or a chartered accountant certifying that the donation is a set of securities representing at least 10% of the voting rights at the General Assembly;
-where all of the shares which are the subject of the gift represents less than 50% of the voting rights in the General Assembly, the donee must also produce a Pact of shareholders on at least 50 per cent of the voting rights in the General Assembly and which detailed rules are laid down by the King.
The planned documents above are annexed to the deed;
(-in addition, the Act or a statement certified and signed at the foot of the Act by the donee must expressly provide: a) the donee undertakes to keep full ownership of shares or units subject to the donation during an uninterrupted period of five years from the date of the deed of donation;
(b) that the donee undertakes to produce annually, to the receiver for recording the desktop where the deed was registered, proof of maintenance in his Chief's full ownership of the shares or data.
140quater. A failure to meet one of the conditions laid down in articles 140bis and 140ter, at the latest during the presentation of the Act to the formality, the latter is registered to the rights established by articles 131 to 140. No refund request is admissible.
S. 140quinquies. except in cases of force majeure, the right due pursuant to articles 131 to 140, plus interest at the legal rate civil from the date of registration of the donation, becomes payable at charge of the donee, when latter: has) has not fulfilled the commitments subscribed to in article 140ter, 2 ° or 3 °;
(b) in the case of a gift referred to in article 140bis, 1 °, transferred, in five years prescribed by article 140ter, in whole or in part, property whereby the industrial, commercial, craft or agricultural activity is exercised the profession liberal or the load or office; This provision does not apply where the transfer is justified by the exercise of activity, the profession or the charge or office;
(c) in the case of a gift referred to in article 140bis, 2 °, gave in five years prescribed by article 140ter, in whole or in part, stocks or shares, or moved the place of effective management of the company in a non-EU State European.
This section is not applicable to the transfers of property referred to in point b) above when they occur by succession or donation and that the assignees or grantees reflect the commitments made by the deceased or by the donor.
It is not applicable to the transfer of shares or shares referred to in point c) above, when they take place by succession, donation or transfer for consideration to another Member of the shareholder Pact, and that right holders, grantees or the acquirer resume the commitments made by the deceased, either the donor or the assignor.
S. 140sexies. the donee who benefited from the reduction in duty can offer to pay the right due pursuant to articles 131 to 140, plus interest at the legal rate in civil, payable from the date of registration of the donation, before the expiry of the period of five years during which the activity should be continued or the full property of the shares must be maintained.
S. 140septies. the fee in accordance with article 140quinquies is however not payable where full ownership of goods who have benefited from the reduced duty subject to transmission free of charge for the initial donor before the expiry of the period of five years during which the activity should be continued or full ownership of the shares or units must be maintained.
S. 140octies. in the case provided for in article 140quinquies, the right and interest are settled on a statement that must be submitted for registration in the first four months following the expiration of the year during which one of the causes of the right due pursuant to articles 131 to 140 debition intervened and under penalty of a fine equal to this right, to the office that received the reduced rate of duty.
In the case provided for in article 140sexies, the donee who benefited from the reduction in duty must submit to the registration in the office of the above registration, a statement identifying the consistency and the value of the property for which he wishes to pay the fee due pursuant to articles 131 to 140.
The statements prescribed by this article, signed by the person who has benefited from the reduction in duty, are made in two copies, one remains deposited in the registry office. Statements mention the Act, the new fact that determines the debition of the right due pursuant to articles 131 to 140 and all elements necessary for the liquidation of tax. ».
S. 69. in article 161 of the Code there shall be inserted a 11 °, as follows: '11 ° acts and certificates that must be necessarily attached to the acts covered by article 140bis. ".
S. 70. it is inserted into the same Code an article 169bis, worded as follows: «art.» 169bis. for the purposes of sections 115 and 140bis, the assignment, or the destination of a building must be assessed by cadastral parcel or part of parcel of land when such a part form, either a housing separated, or a Department or a division of production or activities that could function separately, or one severable entity other goods or parts forming the plot. ».
S. 71. it is inserted into the same Code an article 182bis, worded as follows: «art.» 182bis. persons applying under section 140bis are required to communicate, without moving, upon request of the agents of the administration of the the value added tax, registration and domains, all books and documents relating to their activity, for the purpose by said agents to ensure fair collection of the due registration fees by applicants or third parties.
Any denial of access is found by minutes and is punished with a fine of 50,000 francs. ».
S. 72. § 1. The proportional registration duty levied on the supply of shares or parts meeting the conditions laid down in article 117, § 3, paragraphs 1, 2 and 3, 1 ° and 2 °, of the Code of rights registration, mortgage and registry, inserted by section 65 of this Act, may be rendered subject to deduction of the fixed duty general, when the Act of contribution was passed during the period extending from July 1, 1997 up to and including the day of the publication of this Act in the Belgian Monitor.
The refund application must be introduced by the company which has paid the fee, within the two years of the date of publication of this Act in the Moniteur belge. It should be marked that the acquiring company received on the occasion of this contribution at least 75 per cent of the share capital of the company whose shares have been made.
A certificate of a company auditor confirming this fact shall also be annexed to the application.
2. The right to proportional registration levied on the transformation of a non-profit into a company with a social purpose association, carried out during the period from 1 July 1996 up to and including the day of the publication of this Act in the Moniteur belge, may be returned after deduction of the general fixed duty, through the introduction of a request for restitution by the company which has paid the fee , within the two years of the date of publication of this Act in the Moniteur belge.
§ 3. For the remainder, the provisions of the Code of registration fees, mortgage and registry apply to the refunds referred to in §§ 1 and 2.
CHAPTER IV. -Code of stamp duty article 73. in article 591 of the stamp duty Code, it is inserted a 61 °, as follows: «61 ° acts and certificates that must be necessarily attached to the acts covered by article 140bis of the Code of registration fees, mortgage and registry.».
Chapter V. - Provisions not tax s. 74. article 1, paragraph 1, of the law of 12 June 1930 creating a Monetary Fund, amended by the law of 23 December 1988, is replaced by the following subparagraph: "the limit of the issuance by the Treasury of the coins is fixed at twenty-five billion francs.
However, the King may extend this limit to 28 billion francs by a successive release of three tranches of a billion francs each. ».
S. 75. in article 26 of the coordinated laws on commercial companies, as amended by the Act of 13 April 1995, a paragraph is added as follows: 'The King determines the contribution to cover the operating costs of the banking and Finance Commission to pay to this Commission by the companies which are registered, deregistered or omitted from the list in article 5.'.
S. 76. in the law of 2 March 1989 relating to the advertising of major holdings in companies listed on the stock exchange and regulating takeover bids, an article 14bis is inserted, worded as follows: «art.» 14A. the King determines the contribution to cover the operating costs of the banking and financial Commission to pay to this Commission by the persons responsible for the statements to it under this chapter. ».
S. 77. article 5 of the Act of 6 April 1995 on secondary markets, to the status of investment firms and their control, intermediaries and investment advisers, is supplemented by the following paragraph: "§ § 3 3» Without prejudice to article 31, paragraph 6, the King determines the contribution to cover the operating costs of the Banking Commission and financial to pay to this Commission by the market authorities, corporations and businesses whose financial instruments are admitted to members of those markets or the markets.
S. 78. article 826, paragraph 1, of the civil Code, amended by the law of 14 May 1981 and 29 August 1988, is completed as follows: «, with the exception of the goods referred to in article 140bis of the Code of registration fees, mortgage and registry».
79. article 922 of the Code is supplemented by the following provision: "By way of derogation from the preceding subparagraph, the value at the time of the donation is taken into account when it comes to property given pursuant to article 140bis of the Code of registration fees, mortgage and registry.".
S. 80. the entry into force of this Act is determined as follows: § 1. Articles 2, 3, 1, 21, 1, 23, 1 °, 24 and 40 produce their effects from the tax year 1992.
§ 2. Article 3 (2) is applicable to repayments made from July 1, 1997, during a social exercise pertaining to the tax year 1998 or a subsequent tax year.
3. Articles 4, 2 °, 10, 1 ° and 2 °, and article 49 as regards banks, produce their effects on 19 April 1993 but with regard to communal savings, article 10, 1 °, has effect from January 1, 1995.
§ 4. Articles 5 and 34 produce their effects in the associations of owners who possess legal personality from August 1, 1995.
§ 5. Articles 6, 20, 22, 1 °, 27, 28, 2 ° and 3 °, 30 and 53 shall apply to merge operations, Division, adoption of another legal form or intake, carried out from October 1, 1993.
§ 6. Article 29, 3 ° is applicable to merge or split transactions from October 1, 1993.
With regard to the capital gains referred to in article 29, 3 °, performed or recorded on the occasion of a merger or previously split operation on the date of publication of this Act, the requirements of article 190, paragraph 2, as amended by this Act and article 211, § 2, paragraph 4, of the 1992 income tax Code must be fulfilled no later than at the close of the first annual accounts from the date of publication of this Act in the Moniteur belge.
§ 7. Articles 4, 1 °, 8, 1 ° and 2 °, 10, 4 ° and 5 °, 16, 18, 19, 1 °, 21, 2 °, 32 and 33 have effect from the 1998 tax year.
8. Article 8, 3 ° applies for the first time to the annual accounts at the end of the year taking courses after 31 December 1994.
§ 9. Article 10, 3 °, is effective January 1, 1993, as well as article 49 in relation to mortgage firms subject to the law of 4 August 1992 concerning mortgage credit.
§ 10. Article 11, 1 ° has effect from January 1, 1995.
§ 11. Articles 11, 3 °, 13 and 37 have effect from 1 January 1997.
§ 12. Articles 11, 2 °, 12 and 31, 1 °, shall enter into force from the 1999 tax year.
Any changes from 1 July 1997 to the date of closure of the annual accounts is irrelevant for the purposes of article 31, 1 °.
§ 13. Article 31 (2) has effect from the 1994 tax year.
Any changes from August 4, 1992, the date of closure of the annual accounts is irrelevant for the purposes of article 31 (2).
§ 14. Articles 15 and 45 have effect from the 1997 tax year.
§ 15. Articles 17 and 36 shall take effect from the 1996 tax year.
§ 16. Article 19 (2) is applicable to transactions and operations carried out from March 30, 1996.
§ 17. Articles 22, 2 °, 25, 1 °, and 46 are applicable to the contributions tax-free from the date of publication of this Act in the Moniteur belge.
§ 18. Article 23 (2) is applicable to losses on shares or suffered from January 1, 1997, on the occasion of sharing total to have social of the issuing company, insofar as concerned the paid-up capital reduction was carried out at the earliest from 24 July 1991.
§ 19. Article 25 (2) is applicable to income attributed or paid from January 1, 1997.
§ 20. Articles 26, 44 and 51 have effect from January 2, 1995.
§ 21. The articles 28, 1 ° and 4 °, and 29, 1 ° and 2 °, are applicable to merge or split transactions from the date of publication of this Act in the Moniteur belge.
§ 22. Article 38 has effect from the 1996 tax year. It is also applicable to taxes on previous tax exercises that are being either a claim introduced in the forms and time limits referred to in article 371 of the Code to the 1992 income tax to remedy on appeal or cassation, on which it had not been decided at the date of April 10, 1996.
§ 23. Article 39 has effect from the tax year 1993.
§ 24. Section 41 applies to issued shares and contracts concluded from April 7, 1995.
§ 25. Article 42 is applicable to income attributed or paid from January 1, 1994.
§ 26. Article 43 applies to income paid or allocated from the first day of the month following that during which the Act has been published in the Moniteur belge.
§ 27. Articles 52 and 55 shall apply to allocations taking place from the month following that during which the Act has been published in the Moniteur belge.
§ 28. Articles 65, 66 and 72 come into force the day of the publication of this Act in the Moniteur belge.
§ 29. Article 19, 3 ° has effect from 1 July 1996.
§ 30. Sections 47 and 48 come into force on January 1, 1999.
§ 31. Sections 50 and 56 to 62 come into force the first day of the third month following that in which this law has been published in the Moniteur belge.
§ 32. Section 74 comes into force the day of the publication of this Act in the Moniteur belge and no later than 31 December 1998.
S. 81. with respect to the donations referred to in article 104, 3 °, i, of the 1992 income tax Code, articles 2 and 3 of the law of 14 July 1997 amending section 110 of the 1992 income tax Code to implement article 104, 3 °, i), of the same Code, produce their effects from the tax year 1997 and article 4 of the Act is applicable to gifts from June 14 1996. with respect to the donations referred to in article 104, 4 °, of the 1992 income tax Code, section 3 of the act produces its effects to
starting the tax year 1996 and section 4 of the Act is applicable to gifts beginning April 10, 1995.
ALBERT by the King: the Minister of finance, j.. VIEWFINDER sealed with the seal of the State: the Minister of Justice, T. VAN PARYS _ Note (1) Parliamentary References: Regular Session 1997-1998 and 1998-1999.
House of representatives parliamentary Documents - Bill, no. 1608/1. -Amendments, 1608/2-1608/7. -Report, no. 1608/8. -Text adopted by the commission, no 1608/9. -Amendments, no. 1608/10. -Text adopted in plenary meeting and transmitted to the Senate, no. 1608/11.
Parliamentary Annals. – Annals of the room: 25 and 26 November 1998.
Parliamentary papers. -Draft transmitted by the House of representatives, n ° 1-1171/1. -Project not referred by the Senate, no. 1-1171/2.
2009 An Act To Amend The 1992 Income Tax Code To Put It In Accordance With Directive 90/434 / Eec Of 23 July 1990 On The Common System Of Taxation Applicable To Mergers, Divisions, Partial Divisions, Transfers Of Assets
2016 An Act To Establish A Permanent System Of Fiscal And Social Regulation (1)