Source: https://www.global-regulation.com/translation/belgium/3034754/law-on-supplementary-pensions-and-the-tax-system-and-some-additional-benefits-in-social-security-%25281%2529.html
Timestamp: 2020-04-06 13:39:13
Document Index: 327072814

Matched Legal Cases: ['§ 1', '§ 1', '§ 3', '§ 2', '§ 1', '§ 2', '§ 3', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', 'art. 10', '§ 1', '§ 2', 'art. 11', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 5', '§ 2', '§ 7', '§ 1', '§ 2', '§ 3', '§ 4', '§ 5', '§ 1', '§ 1', '§ 1', '§ 2', '§ 1', '§ 2', '§ 3', '§ 4', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 1', '§ 2', '§ 1', '§ 2', '§ 2', '§ 2', '§ 1', '§ 2', '§ 1', 'art. 29', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 1', '§ 1', '§ 1', '§ 3', '§ 3', '§ 1', '§ 1', '§ 1', '§ 1', '§ 4', 'art. 34', '§ 1', '§ 2', '§ 1', '§ 2', '§ 1', '§ 1', '§ 2', '§ 1', '§ 3', '§ 1', '§ 1', '§ 4', '§ 1', '§ 1', 'art.\n41', '§ 1', '§ 3', '§ 1', '§ 1', '§ 1', 'art. 42', '§ 1', '§ 2', '§ 1', '§ 1', 'art. 49', '§ 1', '§ 2', '§ 4', 'art. 54', 'art.\n55', '§ 1', 'art. 56', '§ 1', '§ 2', '§ 1', '§ 3', '§ 1', '§ 1', '§ 2', '§ 2', '§ 1', '§ 1', '§ 2', '§ 2', '§ 1', '§ 3', 'Art. 66', '§ 1', '§ 2', '§ 3', '§ 1', '§ 3', '§ 3', '§ 3', 'Art. 68', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 2', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 3', '§ 1', '§ 1', 'Art. 77', '§ 2', 'Art. 79', '§ 1', 'Art. 81', '§ 1', '§ 2', '§ 1', '§ 3', '§ 1', '§ 4', '§ 1', '§ 5', '§ 1', '§ 1', 'Art. 82', '§ 1', '§ 4', '§ 1', '§ 1', '§ 1', 'Art. 86', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 2', '§ 1', '§ 1', 'Art. 88', 'Art. 93', '§ 1', '§ 1', '§ 1', '§ 1', 'Art. 94', '§ 2', 'Art.\n95', '§ 2', '§ 1', '§ 1', 'Art. 96', '§ 1', 'Art. 97', 'art. 98', 'Art. 99', '§ 1', '§ 2', '§ 1', '§ 3', '§ 1', '§ 1', '§ 1', '§ 2', '§ 1', '§ 3', 'Art.\n100', '§ 1', 'Art. 103', '§ 1', 'Art. 106', '§ 2', '§ 2', '§ 3', 'Art. 114', '§ 2', '§ 2']

Machine Translation of "Law On Supplementary Pensions And The Tax System And Some Additional Benefits In Social Security (1)" (Belgium)
Law On Supplementary Pensions And The Tax System And Some Additional Benefits In Social Security (1)
Original Language Title: Loi relative aux pensions complémentaires et au régime fiscal de celles-ci et de certains avantages complémentaires en matière de sécurité sociale (1)
Posted the: 2003-05-15 Numac: 2003022481 FEDERAL social security PUBLIC SERVICE 13 March 2003. -Law on supplementary pensions and the tax system and some additional benefits in social security (1) ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: title I:. -Available general Article 1. This law regulates a matter referred to in article 78 of the Constitution.
TITLE II. -Supplementary pensions chapter I. -Objective, scope and definitions article 2. this title is designed to adjust for supplementary pensions, including possible benefits of solidarity, relations between the employer, the Organizer, the worker, the affiliate and his successors, the pension Agency and the legal person responsible for the execution of the commitment to solidarity, to establish the procedure to be followed during the introduction, amendment or repeal of a supplementary in an industry or a company pension protect rights and pension reserves formed for members and their dependants and to increase transparency for workers.
S. 3 § 1. For the purposes of this title and its orders of execution, is meant by: 1 ° supplementary pension: the pension retirement and/or survival in the event of death of the affiliate before or after retirement, or the capital value corresponding, which are granted on the basis of compulsory payments determined in a payment of pension or a convention of pension in addition to a pension attached under a statutory social security scheme;
2 ° pension commitment: commitment to an organiser to constitute a supplementary pension for the benefit of one or more workers or their dependants;
4 ° individual pension commitment: a casual and non-systematic pension commitment in favour of a worker or his successors in title;
5 organizing °: has) the moral, basis of parity, composed person via a collective work by the representative organisations of a Committee or a Sub-Committee established under Chapter III of the law of 5 December 1968 on collective labour agreements and joint committees, joint, which establishes a pension plan;
(b) an employer who makes a commitment of pension;
6th company: the technical unit of holding as defined in article 14 of the Act of 20 September 1948 on the organisation of the economy;
7 ° worker: person employed pursuant to a contract of employment;
8 ° Affiliate: a worker who belongs to the category of staff for which the organizer introduced a pension plan and who meets the conditions for membership laid down in the regulation of pension, or for which the Organizer concluded an individual commitment of pension as well as the former worker who continues to enjoy rights current or deferred in accordance with the regulation of pension or pension convention;
9 ° pension regulation: regulation which are fixed the rights and obligations of the Organizer, of the employer, of members and their dependants as well as the conditions for membership and the rules for the implementation of the pension plan;
10 ° pension convention: the convention where are fixed the rights and obligations of the employer, the affiliate and his successors as well as rules relating to the execution of the individual commitment of pension;
11 ° output: has) when a legal person referred to in the 5th, the organizer has): the expiry of the contract of employment otherwise than by death or retirement, provided that the worker has not concluded a new contract of employment with an employer who falls within the scope of application of the same pension plan as that of his former employer.
(b) when the Organizer is an employer: the expiry of the contract of employment otherwise than by death or upgrading to retirement;
12 ° vested benefits: benefits to which the affiliate is entitled, in accordance with the regulation of pension or pension convention, if, at the time of its release, it leaves its reserves acquired the body of pension;
13 ° reserves acquired: the reservations to which the affiliate is entitled, at a given moment, in accordance with the regulation of pension or pension convention;
14 ° type defined contribution commitment: commitment which deals with the payment of contributions determined aPriori.
15 ° type defined benefit commitment: commitment to dealing with the granting of a defined benefit, pension or capital;
16 ° pension organization: an organization referred to in article 2 § 1 or § 3, of the law of 9 July 1975, responsible of the implementation of the pension commitment;
17 ° commitment of solidarity: the benefits of solidarity commitment by an organiser for the benefit of workers and/or their dependants;
18 ° regulation of solidarity: the regulation which are fixed the rights and obligations of the Organizer, of the employer, affiliates and/or their assigns, as well as the conditions for membership and the rules for the implementation of the commitment to solidarity;
19 ° law of 9 July 1975: Act of 9 July 1975 on the control of insurance undertakings;
20 ° Office of insurance supervision: the public establishment set up by article 29 of the law of 9 July 1975.
§ 2. For the purposes of this title and its orders of execution to legal persons governed by public law pension obligations, the following words are read as follows: 1 ° 'undertaking' as "legal person of public law";
2 ° 'JAB or joint Sub-Commission' as 'competent negotiating Committee ";
"' 3 ° 'Business Council' as ' Committee consultation of basic or intermediate consultation Committee";
4 ° "collective labour agreement as"Protocol found in the competent negotiating Committee".
5 ° 'National Council of labour' as 'Committee A.
S. 4. this title is applicable to employers, organizers, workers, affiliates and assigns, pension agencies with a commitment to pension and legal persons concerned by the execution of a commitment of solidarity as well as Commissioners and actuaries appointed institutions and corporations above.
CHAPTER II. Introduction, amendment and repeal of a commitment to pension Section Ire. -Provisions general article
5 § 1. The decision to establish, amend or repeal a pension commitment falls within the exclusive competence of the Organizer.
§ 2. Any pension commitment is governed by a payment of pension or a pension agreement.
The text of the regulation of pension or pension agreement is communicated on its request to the affiliate. Regulation of pension or pension convention designates which of the Organizer, the employer or the pension Agency is responsible for this communication.
§ 3. The implementation of the pension commitment is entrusted to a body of pension.
1 paragraph is not application to pension obligations of legal persons governed by public law which are not subject to the law of 17 July 1975 on accounting firms and legal persons under public law subject to the above-mentioned law of 17 July 1975 that the King shall, to the extent that they do not support themselves the burden of granted benefits.
S. 6 § 1. An individual commitment of pension may be granted only on condition that a supplementary pension scheme exists in the company for all workers.
An organizer may grant any individual pension commitment during the 36 months immediately preceding retirement, early retirement or the conclusion of any agreement y treated pursuant to section 268, § 1, paragraph 2, of the programme act of 22 December 1989 concerning the social provisions.
The Office for supervision of insurance deals to the Organizer, which does not respect the prohibition referred to in paragraph 2, an administrative penalty equal to 35% of the capital or the incorporation capital of the annuity. This fine shall be collected for the benefit of the Treasury.
The Organizer communicate annually to the Insurance Office of control the individual number of pension commitments by category of workers and the evidence that exists in the company a system of supplementary pension for all workers.
Where an individual pension commitment provides, at its inception, or at a later time, that the worker contributes personally to the financing of the pension commitment, regardless the pension commitment is set out in several conventions pension or that his execution is entrusted to various pension agencies, the decision is made, by way of derogation from article 5 , § 1st, with the agreement of the worker.
S. 7. when a pension plan is established by an employer to the level of the enterprise and that the pension plan provides, in its introduction later, that the worker contribute personally to the financing of the pension commitment and that commitment applies to all workers of the company, irrespective of the fact that the pension commitment is set in several pension regulations or that his execution is entrusted to several agencies pension , the decision is taken by derogation from article 5, § 1: 1 ° by collective labour agreement when there is, in
the company, a Works Council, a Committee for prevention and protection at work or a trade union delegation;
2 ° by means of an amendment to the rules of work in other cases.
S. 8. the sectoral collective agreement by which a sectoral pension scheme is introduced, stop pension regulations and includes the rules relating to the management of the pension plan and the choice of the pension Agency.
The pension scheme comes into force on the date fixed in the collective labour agreement and no later than one year after the date of its conclusion.
S. 9. the sectoral collective labour agreement may provide for the possibility for the employer to organise itself execution of any or all of the pension scheme for all workers or part thereof, from a pension plan to the level of the enterprise, and which must, unless this title provides otherwise, follow the rules that apply to company pension plans. When the introduction of this regime, it may be taken into account the pension plan existing at the level of the enterprise.
When the pension plan is a defined contributions, payments may not be lower than those provided for in sectoral pension plan. When the pension plan is a defined benefit, acquired reserves cannot be less than those resulting from the sectoral pension plan at any time.
When an employer uses this possibility, it shall submit, without prejudice to the application of the procedures referred to in articles 7 and 11, that decision and the proposed pension regulations and the choice of the body of pension for prior notice to the Works Council or, failing the Committee for prevention and protection at work or, failing that, to the Union delegation. The absence of Trade Union delegation, workers are informed in advance by posting.
The employer communicates the pension regulations the legal person referred to in article 3, § 1, 5 °, has), before any pension plan application.
Section II. -Specific provisions for social pension plans subsection Ire. The legal person referred to in article 3, § 1, 5 °, has), as organizer art. 10 § 1.
Benefit from the defined special status in article 1762, 4 ° bis, of the Code of similar taxes timbre and article 10 of the Act of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness, the sectoral pension schemes which meet the following conditions: 1 ° the pension commitment applies to all workers who belong to the pension plan set out in the sectoral collective labour agreement;
(2) a commitment to solidarity as referred to in chapter IX is linked to the commitment of pension;
3 ° the sectoral collective agreement by which a sectoral pension scheme is introduced, is indeterminate and made mandatory by the King. Prior to the denunciation of the collective labour agreement, the joint body in which this agreement has been concluded, shall take the decision to repeal the pension plan. The decision to repeal a pension plan sector is only valid when it has been taken by 80% of the votes of the full members or alternates appointed to the joint body, which represent employers and 80% of the votes of the full members or alternates appointed to the joint body, which represent workers;
4 ° all of the profits are distributed between affiliates proportionally to their reserves and costs are limited according to the rules determined by the King.
§ 2. The sectoral collective agreement by which a pension plan is established, specifically mentions that it has been reached pursuant to this section and in implementation of the decision of the representative organizations of the Committee or joint Sub-Committee and that it has only the establishment of a sectoral pension scheme.
The sectoral collective labour agreement cannot provide that an employer may organize itself the implementation of the solidarity commitment established at sectoral level.
Subsection II. -The employer as organizer art. 11 § 1. When an employer falls within a Committee or joint Sub-Committee at which no pension plan sector as referred to in article 10, has been established, the employer may establish at the level of the company one pension plan that enjoys particular status defined in article 1762, 4 ° bis of the Code tax stamp and article 10 of the law of 26 July 1996 on the promotion of employment and the preventive safeguarding competitiveness, if this scheme fulfils the following conditions: 1 ° the pension commitment applies to all workers from the same employer provided that it may be given to existing pension schemes;
2 ° the pension commitment is established by collective labour agreement which stops the regulation of pension and sets, inter alia, rules in the management of the pension commitment and the choice of the pension or in businesses without trade union delegation organization, according to the special procedure laid down in article 12. The decision to repeal the pension commitment is made according to the same procedures. If this decision is taken by the means of a collective agreement, it is only valid when it was taken by 80% of the votes of the representatives of the workers in the company and, if applicable, 80% of the votes of the representatives of the employer.
3 ° a commitment of solidarity as referred to in chapter IX is linked to the commitment of pension;
2. When an employer, in accordance with article 9, organizes itself execution of a sectoral pension scheme as referred to in article 10, with the exception of the solidarity commitment referred to the § 1, 2 °, of this article, this pension plan may target particular status to the § 1 if it meets the conditions laid down in the § 1, 2 ° and 4 °.
When an employer provides a pension plan that provides additional benefits to the benefits of a sectoral scheme as referred to in article 10, the scheme can qualify for these benefits, the intended special status to the § 1 if it complies with the conditions laid down in the § 1. In addition, the level of benefits, including those of the sectoral plan, must at least be the same for all workers of the company.
S. 12 § 1. When the establishment of a pension commitment referred to in article 11 in a company without trade union delegation, the procedure referred to in the present article applies.
2. The proposed pension regulations and selected by the pension Agency are brought to the attention of the workers concerned in accordance with the choice of the employer, either in writing or by posting. Each worker can receive, on request, a copy of the text of the draft regulation.
3. The employer holds a special register at the disposal of workers, in which they can record their observations within a period of fifteen days from the date of the communication. At the expiry of this period, the employer shall send the registry for information to the officer designated by the King.
4. Upon expiry of the time limit, observations are immediately brought to the attention of the workers concerned by posting. The official designated by the King tries to reconcile the divergent views.
In the event of agreement, pension commitment enter into force on the eighth day following the conciliation, except if the pension regulations provide for another date. This date may not exceed one year after conciliation.
If the officer designated by the King fails, it immediately sends a copy of the minutes of conciliation to the president of the competent joint commission. The minutes must be, on the one hand, the reasons given by the employer for the introduction of pension and commitment mentions comments from workers, as they are recorded in the special register.
The joint commission made a final attempt of conciliation at its next meeting. If the Joint Board fails, the pension commitment is not established.
§ 5. In the absence of Joint Appeals Board for a branch of activity, the officer assigned by the door King case before the national Council labour. In an attempt to reconcile the divergent points of view, designated the joint commission which are corporations that carry on a similar activity.
6. The Secretary of the Joint Appeals Board concerned shall inform the employer of the conciliation results obtained by the joint commission within a period of eight days.
If it fails, workers are informed by way of displaying or writing the procedure of implementation in § 2.
Provided that there is agreement, the pension commitment comes into force on the eighth day following the conciliation, except if the pension regulations provide for another date. This date may not exceed one year after conciliation.
§ 7. The absence of comments, the pension commitment enters into force the fifteenth day following that communication, except if the pension regulations provide another date. This date may not exceed one year after the communication.
-Conditions of membership
S. 13. the affiliation to a pension plan is immediate for workers who have reached the age of 25 years.
A medical examination may only be imposed when the affiliate has the freedom to choose himself the extent of the death coverage or if the capital death is at least 50% higher than the capital in case of life or if ten workers or less are affiliated to the pension scheme. Membership cannot be made conditional on the result of the medical examination.
S. 14 § 1. Any organizer who establishes a pension plan can not create discrimination between workers.
§ 2. Discrimination which is not based on an objective criterion and that is not reasonably justified is considered to be illegal. To this end, account shall be taken of the objective, the objective character and consequences of the distinction. The distinction may not be disproportionate to the lawful objective.
§ 3. Is a prohibited: 1 ° the granting of pensions of survival only to male or female beneficiaries;
2 ° the granting of pension commitment subject to a further decision of the Organizer, the employer or the pension Agency;
3 ° without prejudice to the application of article 13, a differentiation of the commitment of based pension age.
By way of derogation from point 3 °, it is however accepted, type defined contributions pension commitment, differentiation on the basis of age provided that the percentage applied to the treatment at a certain age, to determine the contribution, is not less than the percentage at a later age, at an annual rate of 4% over the period extending between the two ages. If differentiation occurs incrementally, this comparison is made between the age at the beginning of each level.
§ 4. With regard to the years of service worked after 17 May 1990, pension commitment cannot contain any discrimination between men and women. All differences in supplementary pension cannot be justified by the respective life expectancies of men and women.
Type defined contribution pension obligations cannot make distinctions between men and women to define the level of contributions.
§ 5. At the level of affiliation to a pension plan, any distinction between workers on a part-time and full-time basis is prohibited.
Full-time workers not benefit from the same rights of pension a worker full-time, however, given the reduction of working time.
S. 15. workers who, at the time of the introduction of the pension plan, are already in service, may be required to join the pension plan, except if it has been established by collective labour agreement. Sauf_si pension regulations provides for the possibility to suspend the affiliation, the refusal of the worker relief Organizer, and, where the Organizer is a legal person referred to in article 3, § 1, 5 °, has), also his employer, of any obligations existing under the scheme of pension for the worker concerned.
S. 16 § 1.
Any modification of the pension commitment giving rise to an increase in the obligations of the affiliate the provides, upon request, to participate in the amendment of the commitment, unless it has been established by collective agreement.
It is illegal not to continue the commitment of pension of workers who, on the basis of paragraph 1, decide not to accede to the modification of the pension commitment.
The Organizer, and where the Organizer is a legal person referred to in article 3, § 1, 5 °, has), also his employer, is provided with respect to the affiliate concerned of any additional obligation resulting from the modification of the pension commitment.
§ 2. The modification of the pension commitment can only result in a reduction of accrued benefits or reservations acquired for the past years. The King fixed the calculation in this matter.
CHAPTER IV. Reserves acquired, benefits gained and guarantees article 17. the affiliate may, after one year of membership in the pension commitment, assert rights on reserves and benefits acquired in accordance with the regulation of pension or pension convention.
If, upon enrolment, the worker was already affiliated with another commitment of the same organizing pension, the period of affiliation to this commitment is taken into account for the purposes of paragraph 1.
S. 18. when the pension commitment, with respect to retirement or survival in the event of death after retirement, pensions is a defined contributions, minimum vested reserves are reserves that must be incorporated under the orders of execution of the law of 9 July 1975.
S. 19 § 1. When the pension commitment, with respect to retirement or survival in the event of death after retirement, pensions is a defined benefit, the minimum vested reserves are equal to the sum of the present values of benefits relating to the retirement and/or survival of death after retirement pension, as defined in §§ 2 and 3.
However, the present value of the benefits related to the survival of death after retirement pension is taken into account only insofar as, at the time of the determination of the minimum vested reserves, there are, in accordance with the regulation of pension or pension convention, a beneficiary.
2. Superannuation benefits which, at any time, serve as a basis for the calculation of the minimum vested reserves are equal to the greater of the following two amounts: – the provision, relating to superannuation, taken into account for the calculation of the minimum reserve as it is fixed in the orders for the implementation of the law of 9 July 1975;
-the pension determined in accordance with the regulation of pension or pension convention taking account of the data at that time.
§ 3. Services relating to the survivor's pension in case of death after retirement which, at any time, serve as a basis for the calculation of the minimum vested reserves are equal to the greater of the following two amounts: – the provision, relating to the survival of death after retirement pension, taken into account for the calculation of the minimum reserve is established in the orders for the implementation of the law of 9 July 1975;
-the survivor's pension in case of death after retirement determined in accordance with the regulation of pension or pension convention taking account of the data at that time.
§ 4. Updating rules mentioned in the regulations of the pension or in the convention of pension for the calculation of the current values mentioned in the § 1, cannot result in a less than one would get through the update rules imposed for the calculation of the minimum reserve in execution of the law of 9 July 1975 at time of release.
If the pension commitment relates to the payment of a pension but provides the possibility to liquidate this annuity at retirement, in whole or in part, in the form of a capital, used conversion factor may be different from that obtained through the rules of discount defined in the regulation of pension, or the convention of pension for the calculation of the current values mentioned in the § 1.
5. When, in the context of the § 1, the commitment with regard to pensions of retirement or survival in the event of death after retirement, relates to the payment of benefits defined by a fixed amount, regardless of years of service worked by the affiliate and his salary, benefits y related who, at any time, serve as a basis for the calculation of the minimum vested reserves is equal to this amount.
S. 20 when the pension commitment referred to in article 19 is funded from several agencies pension, the provisions of this article shall apply by reference to the total commitment.
S. 21. when door pension commitment, with regard to pensions of retirement or survival in the event of death after retirement, on an amount calculated by reference to amounts awarded to affiliates, at intervals laid down in the regulation of pension or pension convention, the minimum vested reserves are equal, by way of derogation to article 19 the result of the capitalization of the amounts already attributed, calculated in accordance with the regulation of pension or pension convention.
S. 22. when pension commitment, with regard to pensions of retirement or survival in the event of death after retirement, has a commitment to type defined benefit and a commitment of type defined contribution while the latter helps to fund the commitment of type defined benefit, the provisions of articles 18 and 19 apply separately to the two commitments.
S. 23. it is forbidden to set a commitment of pension in such a way that, to an affiliate, the provisions of article 17 had no effect.
S. 24 § 1. When the pension commitment involves the payment of a personal contribution of the affiliate, it was right at the time of its release, retirement or in case of repeal of the commitment of pension to the part of this contribution, which was not consumed to risk death and disability coverage before retirement, capitalized at the maximum rate of reference for operations
insurance long term, fixed by the orders of execution of the law of 9 July 1975, notwithstanding article 17, paragraph 1.
§ 2. When type defined contributions pension commitment or a commitment as referred to in article 21, the affiliate is entitled at the time of its release, retirement or in case of repeal of the pension commitment, to the portion of the contribution that was not supported by him and that has not been consumed for the coverage of the risk death and disability before retirement and for the coverage of expenses limited to 5% of the payments , or the part of distributions, capitalized at the maximum rate of reference for insurance operations in the long term, fixed by the orders of execution of the Act of 9 July 1975, decreased by 0.5%, without prejudice to article 17, paragraph 1.
By way of derogation from paragraph 1, capitalization at the maximum rate of reference is replaced, in the event of release, repeal of the pension plan or pension within five years following the affiliation, by indexing of this contribution in accordance with the provisions of the law of 2 August 1971 organizing a system of binding to the index of prices to the consumption of treatments salaries, pensions, allowances and grants at expense of the public Treasury, of certain social benefits, the limits of remuneration taken into account for the calculation of certain social security contributions workers, as well as the obligations of social legislation to self-employed workers. This waiver shall not apply if the result of the calculation is greater than the result arising from the calculation referred to in article 1.
Paragraphs 1 and 2 do not apply to the part of the contributions which was not supported by the affiliate and who contributes to the funding of a commitment to pension type defined in the event of retirement or survival in the event of death after retirement. The defined benefit type shall have a complementary effect compared with the commitment of type defined contribution.
3. For the calculation of the minimum referred to in §§ 1 and 2, in the event of change in the quoted rate, the old rate applies until its amendment to contributions made before this change and the new rate from changing.
S. 25. the regulation of pension or pension convention lays down the rules for the determination of pension rights during the repeal of the pension commitment. They fix the method of calculation of the pension of each affiliate rights on the basis of the present reserve at the time of the repeal. The distribution of reserves guarantees each individual Affiliate reserves acquired it is constituted, increased where appropriate up to the amounts guaranteed pursuant to article 24.
The pension Agency shall at least once a year, to affiliates, with the exception of the annuitants, a form of pension that contains at least the following data: 1 ° the amount of reserves acquired, referring, where appropriate, the amount corresponding to the guarantees referred to in article 24;
2 ° except for type contributions defined tariff unsecured pension obligations the amount of benefits acquired as well as the date on which they are due.
3 ° the variable elements that are taken into account for the calculation of amounts referred to in items 1 ° and 2 °;
4 ° the amount of reserves acquired the previous year.
During this communication, the pension Agency informs the affiliate that the text of the regulation is available on request from the person who is designated in accordance with the regulations for this purpose.
§ 2. The pension agency communicates to the affiliate, on request, a historical overview of the data referred to the § 1, 1 ° and 2 °.
3. The pension agency communicates, at least every five years, to all affiliates from the age of 45 years, the amount of the pension, without deduction of tax, expect during retirement.
To this end, account shall be taken of the following hypotheses: 1 ° for active workers: has) payments continue to be made;
(b) for the type defined benefit commitments, account shall be taken of the promised benefits.
(c) for type defined contribution commitments, the acquired reserves and contributions still to be paid are capitalised at the rate referred to in article 24, § 2, paragraph 1;
2 ° for older workers: a) for commitments of type defined, it took account of the reduced benefits where the affiliate has opted for the possibility referred to in article 32, § 2, 3 °, has).
(b) for type defined contribution obligations and commitments in a reception structure, acquired reserves are capitalised at the rate referred to in article 24, § 2, paragraph 1.
27 § 1. Except in the cases referred to in § 2 and for the transfer of the reserve referred to in article 32, the affiliate may exercise the right to the redemption of its reserves or obtain payment of his benefits at the time of his retirement or the moment it reached the age of 60.
2. Advances on benefits, layouts guarantee of pension rights granted to secure a loan and the allocation of the cash surrender value to the reconstitution of a mortgage loan, may be admitted to allow the affiliate to acquire, construct, improve, repair or transform properties located on the territory of the European Union and productive of taxable income.
These advances and loans must be repaid as soon as these assets out of the heritage of the affiliate.
S. 28 § 1.
When the provision is expressed in capital, affiliate, or in the case of death, its assigns, have the right to request the transformation into an annuity.
The King fixed the calculation in this matter.
The organiser informs the affiliate of this right two months prior to retirement or within two weeks after that he was aware of the retirement. In the event of death of the affiliate, the organizer informed the beneficiaries of this right within two weeks after that he was aware of the death. The collective agreement or the rules of pension may designate another person who will be responsible for this information.
2. When the annual amount of the pension is, from the outset, less than or equal to EUR 500, the benefit is paid in capital. The amount of 500 euros is indexed under the provisions of the law of 2 August 1971, organizing a system of binding to the index of prices to the consumption of the salaries, wages, pensions, allowances and subsidies for expenses from the public purse, of certain social benefits, compensation limits to be taken into account for the calculation of certain contributions of social security for workers , as well as obligations in social matters to the self-employed.
Chapter V. - exit art. 29. any indemnity or loss of bonuses cannot be put in charge of the affiliate or inferred reserves acquired at the time of the release.
S. 30. the organiser shall, during the exit, wiping out the missing acquired reserves as well as the shortfall over the guarantees referred to in article 24.
S. 31 § 1. After the release of a worker, the Organizer notify in writing the pension agency no later than within thirty days.
The pension agency communicates to the organiser no later than within thirty days after receiving notice, the following information: 1 ° the amount of the acquired reserves, plus if necessary until the amounts secured pursuant to article 24;
2 ° the amount of benefits acquired;
3 ° the various possibilities of choice referred to in section 32, § 1st, with the mention that the death coverage is or is not maintained.
The organiser shall immediately inform the affiliate. This communication is done in writing or electronically.
2. When the organizer of the pension commitment is a legal person referred to in article 3, § 1, 5 °, has), the procedure's output is set in the sectoral collective agreement which establishes the pension commitment.
By way of derogation to the § 1, paragraph 1, the period of communication may be extended up to one year. During this same period, the affiliate may however communicate its output to the pension Agency.
After the communication made by the affiliate, the provisions of § 1, paragraphs 2 and 3, shall apply.
During this same period of communication, the affiliate may inform the Agency's pension that he remains affiliated with the same pension commitment. In this case, the procedure referred to in article 32 is not application.
S. 32 § 1. At its release, the affiliate has the choice between the following possibilities: 1 ° transfer reserve acquired, plus if necessary until the amounts secured pursuant to article 24, the pension Agency: has) is the new employer with which it has concluded a contract of employment, whether it is affiliated to the commitment of this employer's pension;
(b) either of the new legal person referred to in article 3, § 1, 5 °, has), to which belongs the employer with which it has concluded a contract of employment, if it is affiliated with the commitment of Board of this Corporation;
transfer plus acquired reserves as appropriate until the amounts guaranteed pursuant to article 24, to a pension body which distributes all profits between affiliates proportionally to their reserves and limit costs according to rules determined by the King;
(3 ° leave reserve acquired, plus if necessary until the amounts secured in accordance with article 24, with the Agency of pension and his choice: a) without modification of the pension commitment;
(b) in a home structure, referred to in § 2, when the regulation of pension or pension convention provides.
If the affiliate chooses the possibility referred to in 1 °, the new Organizer and the pension of the new organizing body must accept the surrendered reserves and this, without counting the transfer fee.
The transfers referred to in 1 °, 2 ° and 3 °, b), are limited to the part of the reserves which is not the subject of an advance or a pawning or unaffected during the replenishment of a mortgage loan.
2. Regulation of pension or pension agreement can stipulate that reserves of affiliates who have opted for the possibility referred to the § 1, 3 °, b), as well as the reserves transferred from newly hired workers who opted for the possibility referred to the § 1, 1 °, are transferred to a reception structure.
The reception structure referred to the § 1, 1 ° and 3 °, takes the form of an insurance contract subscribed by the organiser, or a separate regulation in a pension body referred to in article 2, § 3, 6 °, of the law of 9 July 1975.
Choice of the affiliate opportunities which are laid down in this home structure should be clearly determined in the regulation of pension or pension agreement.
§ 3. The Affiliate shall indicate, within thirty days following the communication referred to in article 31 § 1, paragraph 3, to the organizer or, if it is thus determined in the regulation of pension or pension convention, to the pension agency that he leaves, which of the options referred to the § 1, he chose.
When the affiliate has let expire the time limit referred to in paragraph 1, it is presumed to have opted for the possibility referred to the § 1, 3 °, a).
After the expiration of the thirty day period referred to in paragraph 1, the affiliate may at any time request the transfer of its reserves to a pension Agency referred to the § 1, 1 °, 2 ° or 3 °, b).
§ 4. The King fixed the transfers.
S. 33. the worker, after leaving the pension plan to which it was affiliated for at least 42 months, may require the new employer to he deducted amounts on his salary and paid the Organization to pension him designated for this purpose, for as much as there are no pension commitments with that employer.
These payments may not exceed 1.500 EUR per year. This amount is indexed according to the provisions of article 178 of the 1992 income tax Code.
The above amount is reduced in proportion to the days of affiliation to a pension plan in the same year.
Payments made pursuant to paragraph 1 may not come in deduction of the remuneration of the affiliate for the purposes of the fifth part, title I, chapter V, of the Judicial Code.
CHAPTER VI. -Change of organization of pension and transfers art. 34 § 1.
The procedures referred to in articles 6, § 2, 7, 8 and 11, § 1, 2 °, are applicable when the organiser decides to go to another organization of pension for the financing of the pension commitment and/or to transfer reserves.
When these procedures are applied, they replace the individual agreement of affiliates.
§ 2. Any indemnity or loss of bonuses cannot be put in charge of the affiliate, or deducted from the reserves acquired at the time of the assignment.
S. 35. the organiser or the designated person in the collective agreement or the rules of pension shall inform affiliates of any change of organization of pension and the possible transfer of reserves that suite.
S. 36. the organiser or the person designated in the collective labour agreement or the rules of pension, shall inform in advance the Agency for supervision of insurance of the change of organization of pension and the possible transfer of reserves.
S. 37 § 1. Without prejudice to the application of articles 34 to 36, the transfer of undertaking, establishment or part of company or business to another company or another institution resulting from a legal or a merger, transfer cannot lead to a reduction of reserves acquired at the time of the transfer of affiliates.
2. The change of commission or joint Sub-Commission cannot result in decrease of pension commitment unless otherwise decided in accordance with the procedures laid down in article 7.
38. in a sectoral pension scheme, 10% of employers or workers may request that the Supplementary Pensions Commission examines the execution of the plan. In the event of poor performance, the Supplementary Pensions Board may recommend to change the Agency's pension or to entrust management partially or totally to other managers.
CHAPTER VII. -Participation of workers Section 1st. -Consultation and mandatory information article
39 § 1. When the organiser of a pension plan is an employer, the Board of company, or in default, the Committee for prevention and protection at work, or failing that, the Trade Union delegation, makes a prior opinion on the following matters, without prejudice to the provisions of chapter II: 1 ° the mode of financing of the pension plan and the structural changes in this funding;
2 ° the establishment of reserves and the annual establishment of pension referred to in article 26;
3 ° the application, interpretation and modification of the pension regulations;
4 ° the choice of a pension Agency and transfer to another pension organization, including the possible transfer of reserves.
§ 2. When the pension plan is limited to a part of the workers of the undertaking, the jurisdiction referred to the § 1 shall be exercised by the Board, Committee or the Trade Union delegation members representing workers for which is the pension plan, provided that at least 10% of these workers do the request.
§ 3. The absence of Council business, Committee for prevention and protection at work or trade union delegation, competent according to the § 1, the employer must periodically and individually inform workers for which is worth on material pension plan to the § 1. This communication is always prior to a possible decision on the merits.
§ 4. The decisions of the organiser regarding the matters to the § 1 may be declared null and void in the year when the procedures mentioned in this article have not been followed.
S. 40. in the case of individual commitment of pension, the employer informed the worker concerned periodically on the matters referred to in article 39, § 1. This communication is always prior to a possible decision on the merits.
Section II. -Joint Management - Supervisory Committee art.
41 § 1. When the execution of the pension scheme is entrusted to a provident institution referred to in article 2, § 3, 6 °, of the law of 9 July 1975, the governing body of this provident institution is composed for half of the members representing the staff in the following cases: 1 ° when the pension plan is established by a legal person referred to in article 3 (, § 1, 5 °, has), in accordance with article 8, except if the collective agreement provides otherwise;
2 ° when the pension plan is established by an employer in accordance with articles 9 or 11 or when the pension commitment involves a financial contribution from the affiliate and that there is in the business advice business or, failing that, a Committee for prevention and protection at work unless these organs provide otherwise, or, in the absence of the above bodies that exist in the company a Union delegation unless it is otherwise decided by mutual agreement between the employer and the delegation.
The staff representatives are designated, in the case referred to in paragraph 1, 1 °, by the delegation of workers within the legal person referred to in article 3, § 1, 5 °, has), among the beneficiaries of the pension plan and in the cases referred to in paragraph 1, 2 °, through the delegation of workers within the Council of business or, failing within the Committee for prevention and protection at work or, failing that, by the Trade Union delegation, among the beneficiaries of the pension scheme.
The provisions of paragraphs 1 and 2 shall also apply to welfare institutions which are constituted by several organisers when at least one pension plan responds to a case referred to in paragraph 1. The staff representatives are appointed to joint consultation by delegations of workers of different organizers.
2. When executing a scheme pension, established in accordance with articles 8, 9 or 11 or common to several companies, is entrusted to a body of pension that is not managed in a joint manner, it is created a monitoring committee which is composed half of members representing the staff for the benefit of which the commitment has been established and which are designated in accordance with the rules laid down in the § 1 paragraphs 2 and 3.
The Supervisory Committee monitors the implementation of the commitment
pension and is put in possession of the report referred to in article 42 until it is communicated to the organizers.
CHAPTER VIII. -Transparency art. 42. the Agency's pension or the person designated in the collective labour agreement or the rules of pension, prepares each year a report on the management of the pension commitment. This report is made available to the Organizer, which shall communicate on request it to affiliates.
5 ° where appropriate, the participation in the profits.
CHAPTER IX. -Solidarity article 43 § 1. In the event of establishment of a regime of pension, in accordance with articles 10 and 11, a commitment of solidarity is necessarily taken.
The King determines by Decree deliberated in the Council of Ministers, after consultation with the National Council of labour, on the one hand, the solidarity benefits are taken into consideration among which including the constitution of the commitment of pension funding during certain periods of inactivity, the claims for loss of income in some cases or the increase of current payments and other minimum solidarity which commitment must meet to qualify for the special status, which is defined in article 1762 4 ° bis of the Code of similar taxes stamp and article 10 of the law of 26 July 1996 on the promotion of employment and the preventive of competitiveness backup.
§ 2. The commitment of solidarity is governed by a regulation of solidarity which the text is communicated to affiliates on request. The rules of solidarity refers to which of the Organizer, the employer or the pension Agency is responsible for this communication.
S. 44. the decision to establish, amend or repeal the commitment of solidarity falls within the exclusive competence of the Organizer.
During the establishment of a solidarity commitment related to a pension plan organized in accordance with article 10, the sectoral collective agreement referred to in this article, shall adopt the rules of solidarity and sets the rules for financing, management of the commitment to solidarity and the choice of the legal entity that will be responsible for the implementation of the commitment to solidarity.
2. During the establishment of a solidarity commitment related to a pension plan organized in accordance with article 11 § 1, the conditions mentioned in this article and, where applicable, the procedure of article 12 shall apply by analogy.
S. 46. the King determines, after consultation with the National Council of labour, special arrangements for the funding and management of the commitment to solidarity.
S. 47. the implementation of the commitment of solidarity is entrusted to a body of pension or another legal person distinct from the Organizer, which manages the commitment to solidarity separately from its other activities.
When the implementation of the commitment of solidarity is entrusted to a legal person, which is not managed jointly, it consists a supervisory committee composed for half of the members representing the staff, in favour of which the commitment has been established, and which are designated in accordance with the rules referred to in article 41, § 1, paragraph 2. The Supervisory Committee monitors the implementation of the commitment of solidarity and is consulted beforehand on the following points: 1 ° the investment strategy and the way in which are taken into account the aspects social, ethical and environmental;
2 ° the performance of investments;
3 ° the structure charges;
4 ° where appropriate, the participation in the profits.
S. 48. the provisions of chapters III, VI, VII, section I, and Chapter VIII shall apply.
For the purposes of these articles, the word 'pension body' should be read as "legal person responsible for the implementation of the commitment to solidarity.
Chapter x. - Control art. 49. the control of compliance with the provisions of this title and its orders of execution is entrusted to the Insurance Office of control.
S. 50. the Office of control of insurance drafts a biennial report by sectoral scheme, established in accordance with article 10.
51. the Commissioners approved, designated in accordance with article 38 of the law of 9 July 1975, and actuaries appointed in accordance with article 40A of the Act must bring to the attention of the quite insurance control Office or any decision which they had knowledge as part of their mission and which constitutes an offence under the provisions of this title and its execution decrees.
The disclosure in good faith to the Agency for supervision of insurance by Certified Auditors and actuaries of the facts and decisions referred to in paragraph 1, does not constitute a breach of any restriction on disclosure of information imposed by contract or by any legislative, regulatory or administrative provision and shall not involve the people concerned no liability of any kind whatsoever for the content of this communication.
S. 52. a body which is responsible for the regular monitoring of the implementation of the provisions of this Act and a periodic evaluation, is hereby established under the name of "Council of pension complementary".
On request or initiative it may formulate opinions or recommendations to the attention of the Office of control of insurance or the competent Ministers. He is also responsible for all tasks assigned to it by statute or by the King.
The Supplementary Pensions Commission consists whenever two representatives of the Ministry of employment and labour, the Ministry of Social Affairs and the Ministry of finance, appointed by the respective Ministers and two representatives of the Insurance Office of control, appointed by the Minister of the economy on the proposal of the Council of the Agency of insurance supervision.
The Supplementary Pensions Commission establishes its rules of procedure.
S. 53 § 1. It is established under the name of "Commission des Pensions complementary", an advisory body which has the mission to render an opinion on the orders that are made pursuant to this title and deliberate on all matters relating to the application of this title and its enforcement orders submitted by the relevant Ministers, the Supplementary Pensions Commission and the Insurance Office of control.
The Supplementary Pensions Commission may initiative deliver opinions on all problems concerning the application of this Act and its implementation orders.
§ 2. The Supplementary Pensions Commission consists of 23 members appointed by the King because of their experience in the matters governed by this title: 1 ° five members are selected to represent the interests of workers, presented on a double list by the most representative professional organisations;
2 ° five members are selected to represent the interests of employers, presented on a double list by the most representative professional organisations;
3 ° four members shall be chosen among the representatives of active in Belgium, these pension agencies on a double list out of the most representative professional organisations;
4 ° four members shall be chosen among the representatives of pensioners, presented on a double list by the Advisory Committee of pensioners;
5 ° the other five members should be experts and present skills and experience in the field of regulated materials speaks this title.
3. The term of office of the members of the Commission for Supplementary Pensions is six years; It is renewable.
Exceptionally, during the first appointment, the mandate of seven members appointed by the draw, will be limited to two years. The mandate of seven other members, also appointed by random draw, will be limited to four years.
The King appoints the President of the Commission for Supplementary Pensions among the members that compose it and determines the benefits enjoyed by members.
§ 4. The insurance supervision Office assumes the secretariat of the Supplementary Pensions Commission.
CHAPTER XI. -Provisions criminal art. 54 shall be punished by a term of imprisonment of one month to five years and a fine ranging from 25 to 250 EUR, or one of those penalties only, directors, managers or agents of organizations pension and legal persons responsible for the implementation of the commitment of solidarity and organizers and employers or their agents who have knowingly inaccurate statements on the application of this title to the Insurance Office of control or the person mandated by him , or who refused to provide the information requested pursuant to this title and its execution decrees.
The same penalties are applicable to directors, Commissioners, Actuaries designated, directors, managers or agents of organizations pension and other legal persons responsible for the implementation of the commitment of solidarity and organizers and employers or their agents who have not fulfilled the obligations which are
imposed by this title or its orders of execution or who collaborated execution of pension commitments which are contrary to this title or its orders for execution.
All provisions of book 1 of the penal Code, including Chapter VII and article 85, shall apply to the offences described in this title, unless the amount of the fine may not be less than 40% of the minimum amounts determined in this chapter.
CHAPTER XII. -Prescription art.
55. the action for non-payment of contributions against the organizer or, in the case where the Organizer is a legal person referred to in article 3, § 1, 5 °, has), the employer, is prescribed by three years from the date the contribution becomes payable.
CHAPTER XIII. -Provisions transitional art. 56 affiliates whose rights are related to a pension commitment that was covered by the law of 6 April 1995 relating to complementary pension or to a pension plan that has been established by a sectoral collective labour agreement and which was not handled in a security fund subject to the law of 7 January 1958 on security funds , and which existed on January 1, 1996, may require, for the years of service prior to this date, no or corresponding reserves except those resulting from the settlement of pension benefits. However, such a claim is possible if and to the extent where pension reserves have been established on that date.
The King determines the mode of calculating the part of the pension reserve which is attributed to the employee concerned.
57 § 1. The provisions of this title, with the exception of articles 27 and 61, are not applied to individual pension obligations that are granted prior to the entry into force of this section.
The organizers shall communicate to the insurance control Office, within six months following the entry into force of this section, the number of individual pension obligations which were granted before that date.
§ 2. By way of derogation from article 6, § 1, paragraph 1, an individual commitment of pension may be granted during the six months following the publication of this Act in the Moniteur belge there in the company a system of supplementary pension for all workers.
58. the provisions of this title shall apply to pension plans that are managed in a Security Fund of existence covered by the Act of 7 January 1958 concerning the Security Fund and exist at the date of entry into force of this section, three years after the entry into force of this section or the date of entry into force of the collective labour agreement sector that adapts to this title if pension plan This date is prior to the expiry of the abovementioned period.
Workers whose rights are related to a pension plan referred to in paragraph 1, shall not require any delivery or corresponding reserves except those resulting from the commitment of pension for years of service prior to the date on which the present title is applicable in accordance with paragraph 1.
S. 59. the organizers of pension commitments referred to in article 58 have a period of one year from the date on which this title is applicable to their commitment, to entrusting them to a pension Agency.
Legal persons governed by public law other than those referred to in article 5, § 3, paragraph 2, have a period expiring on 1 September 2005 for entrusting their commitment to pension a pension Agency.
S. 60. article 24, paragraph 2, applies only to the part of the contributions which is due after the date of entry into force of this section.
61 § 1. Until December 31, 2009, article 27, § 1, paragraph 1, is not applicable to pension obligations established by a collective labour agreement, a settlement of pension or a pension agreement concluded prior to the date of entry into force of this section, or as a result of the extension of a collective labour agreement concluded before that date and pension referred to in § 2 obligations.
This derogation also applies to the individual conventions if in the same undertaking a similar collective agreement is simultaneously application.
§ 2. By way of derogation from article 27, § 1, paragraph 1, pension commitments which provide a pension from 58 years old may be established during the six months following the publication of this Act in the Moniteur belge.
S. 62. the organiser may limit the choice of the affiliate investment and investment policy meet the requirement of guarantee within a period of one year following the entry into force of article 24, paragraph 2.
S. 63. the formal adaptation of the existing regulations and conventions of pension must be completed no later than three years after the date of entry into force of this section.
TITLE III. -Amending provisions chapter I. -Amendment to the mortgage Act of December 16, 1851, s. 64. at article 19, 4th ter, of the mortgage law of December 16, 1851, inserted by the law of 18 December 1968 and amended by decrees Royal n ° 535 of 31 March 1987 and 19 May 1995 and the law of January 25, 1999, shall be inserted after the words 'Social fund for the diamond workers' words ', pension agencies and corporations. responsible for the implementation of the commitment to solidarity, referred to in the Act of... on supplementary pensions and the tax system and to certain additional social security benefits.
CHAPTER II. -Amendments to the law of July 12, 1957 on superannuation retirement and survival of employees and the law of 9 July 1975 on s. insurance companies control 65. article 22 of the retirement and survival of the employees pension Act of July 12, 1957, amended by the law of 10 February 1981 and February 22, 1998, is amended as follows: 1 ° the § 1 is repealed;
2 ° § 2 is replaced as follows: ' ' § § 2 2 On the proposal of the Minister of Pensions, the Minister of finance and the Minister of the economy, the King can establish, under the conditions it determines, an insurance of fringe benefits for the employees covered by the royal decree No. 50 of 24 October 1967 on retirement and survival of salaried workers pension. In addition, employees or former employees who are not affiliated with a sectoral pension scheme or enterprise, may make payments to constitute fringe benefits. Fringe benefits insurance are entered into with a company or a body of insurance referred to in article 2, § 1 and § 3, 5 °, of the Act of 9 July 1975 on the control of insurance undertakings, provided that they have been approved by the King, in the conditions he determines.
A company or an insurance agency, may, at any time, waive the approval referred to in paragraph 1, provided that another company or insurance organisation authorised to resume its rights and obligations as well as its assets and liabilities, as regards to fringe benefits insurance established pursuant to paragraph 1. » Art. 66. in article 2, paragraph 3, of Act of 9 July 1975 on the control of insurance undertakings, the following changes are made: has) to the paragraph 1, the words "Expiry of a period of three years from the entry into force of this section, the provisions of this Act will be" shall be replaced by the words "the provisions of this Act are";
(B) paragraph 1, 6 °, replaced by the law of December 12, 1997 and amended by the law of 5 July 1998, is replaced as follows: "6 ° a) provident institutions formed in separate legal entities whose activity:-the constitution to an individual or collective of fringe benefits for retirement, death and permanent disability for staff or managers of one or more private undertakings;
-the constitution as individual or collective statutory pensions and fringe benefits for retirement, death and disability permanent personnel or officers of one or several legal entities of public law;
b) provident institutions, created for the same purpose, to breast:-business private.
-of a security fund subject to the law of 7 January 1958 concerning the Security Fund;
-of a legal person under public law subject to act of 17 July 1975 on business accounting;
except:-insurance of legal entities of public law institutions referred to in the third indent above that the King shall, insofar as the latter do not themselves support the burden of the advantages;
-individual pension obligations to persons referred to in article 3, § 1, paragraph 4, of the royal decree No. 38 of 27 July 1967 organizing the social status of self-employed persons;
-individual pension obligations that existed at the date of entry into force of the Act of... on supplementary pensions and the tax system and to certain additional social security benefits";
(C) the following paragraph is inserted between paragraphs 1 and 2: "for the purposes of this provision, means business leaders,
"the persons referred to in article 32, paragraph 1, 1 ° and 2 ° of the 1992 income tax Code";
(D) paragraph 2 old, become article 3, is supplemented as follows: "or under a sectoral collective labour agreement".
S. 67. article 9, paragraph 2, of the Act, amended by the acts of July 19, 1991 and December 12, 1997, is replaced as follows: ' ' § § 2 2 The welfare institutions referred to in article 2, § 3, 6 ° are considered, for the purposes of this Act, as insurance undertakings. By way of derogation to the § 1 of this article, they must be approved in the form of a non-profit association, an Association of mutual insurance or in another legal form which is authorized by or under any law or regulation for the exercise of the activity of insurance referred to in article 2, § 3, 6 °, if they fulfil the conditions laid down by the King.
Legal persons governed by public law are empowered to create a separate legal entity for the constitution of pension as referred to in article 2, § 3, 6 °, which must adopt one of the legal forms referred to in paragraph 1.
Institutions of insurance, referred to in article 2, § 3, 6 °, b), will be allowed a period of one year from the date on which the provisions of the Act apply to them, to create a separate legal entity which must adopt one of the legal forms referred to in paragraph 1. The King may waive the above welfare institutions of the obligation to create a separate legal entity. » Art. 68 in article 29, paragraph 1, of the Act, 'Office for supervision of insurance' shall be replaced by the words "Office of control of insurance and a supplementary pension.
S. 69. the King is empowered to adapt the terminology of the legislative provisions in force to that of section 68 of this Act.
70. article 36 of the law of 9 July 1975 on the control of insurance, replaced by the law of 19 July 1991, is supplemented by the following sentence: "these fees are including the operating expenses of the Insurance Office of control and complementary pension and the insurance commission, referred to respectively in articles 29 and 41 of this Act and of the Supplementary Pensions Commission and the Supplementary Pensions Commission. referred to respectively in articles 52 and 53 of the Act of... on supplementary pensions and the tax system and to certain additional social security benefits. » CHAPTER III. -Amendment to the law of 26 July 1996 concerning the promotion of employment and the preventive safeguarding of competitiveness s.
71A article 10 of the law of 26 July 1996 on the promotion of employment and the preventive of competitiveness preservation, a 3 ° shall be inserted, worded as follows: "3 ° contributions under the pension plans which fulfil the conditions referred to in title II, chapter II, section II, of the Act of... on supplementary pensions and the tax system and to certain additional social security benefits. ''
TITLE IV. -Amendments to the tax legislation, chapter I. Amendments to the Code of 1992 s. income tax 72. article 17, § 1, 4 °, of the income tax Code 1992, replaced by the law of December 22, 1998, is supplemented by the following provision: «annuities which consist on payment to capital abandoned, through contributions or premiums referred to in article 34, § 1, 2 °, are pension No.»
S. 73. in article 20 of the same Code, the words "or temporary" are inserted between the words 'annuities' and the words ' referred to.
S. 74. article 31, paragraph 2, 4 °, of the same Code is replaced by the following provision: «4 ° benefits obtained in repair or part of a temporary loss of remuneration, including the allowances allocated in fulfilment of a commitment of solidarity referred to in articles 10 and 11 of the Act of... on supplementary pensions and the tax system and to certain additional social security benefits. , and accrued benefit by means of contributions and premiums referred to in article 52, 3 °, (b), 4th Indent; ».
S. 75A Section 34, § 1, of the same Code, amended by the acts of 28 December 1992, 17 May 2000, 19 July 2000 and by the programme act of 24 December 2002, the following changes are made: 1 ° 2 ° is replaced by the following provision: "2 ° capital, contracts of life insurance cash values, pensions, supplementary pensions and annuities, made in whole or in part by means of". (: a) personal contributions for additional insurance against old age and premature death for the constitution of an annuity or a capital in case of life or death, or employer contributions.
In what concerns referred to in article 32, paragraph 1 of the business leaders, who are not employed under a contract of employment, the notion of 'contributions' should be replaced for the purposes of this provision, by the notion of 'the company contributions';
(b) contributions and premiums for the creation of a supplementary pension referred to in the Act of... on supplementary pensions and the tax system and of certain postretirement benefits in social security, including supplementary pensions attributed in fulfilment of a commitment of solidarity referred to in articles 10 and 11 of the aforementioned Act and pensions made up through contributions and premiums referred to in article 38 , § 1, paragraph 1, 18 ° and 19 °;
(c) contributions and premiums for the creation of a supplementary pension under the Act included under (b), when those contributions are paid in respect of a continuation on an individual basis for a pension commitment referred to in article 33 of the same Act;
(d) contributions referred to in articles 1451, 2 °, and 14517, 1 °.
Targeted supplementary pension Act... relating to supplementary pensions and the tax system and to certain additional social security benefits, means the retirement and/or pension survival in the event of death of the affiliate before or after retirement, or the capital value corresponding which are granted on the basis of compulsory payments determined in a payment of pension or a convention of pension in addition to a pension set under a statutory scheme of social security; »;
2 ° to the § 1, inserted a 2 ° bis, as follows: "2 ° bis supplementary pensions of the self-employed referred in title II, chapter I, section 4 of the programme act of 24 December 2002;
S. 76A article 38 of the same Code, as amended by the laws of the July 28, 1992, August 6, 1993, July 6, 1994 and 21 December 1994, by the royal decree of December 20, 1996, by the laws of the August 8, 1997, 8 June 1998 and April 7, 1999, by the royal decree of 20 July 2000, by the laws of 22 May 2001 and 10 July 2001 by the royal decree of 13 July 2001, by the law of August 10, 2001 and by the programme act of 24 December 2002, the following changes are made: 1 ° in the current text, which will form the § 1, paragraph 1 is supplemented as follows: "18 ° the benefits accruing to workers who collect the remuneration referred to in article 30, 1 °, the payment of contributions and employer premiums referred to in article 52. , 3 °, b, to condition, when it comes to an individual commitment, that there are also in the business a collective commitment available to workers or to a specific category of identical and non-discriminatory manner;
19 ° the benefits resulting for business leaders that collect the remuneration referred to in article 30 (2) the payment to the company contributions and premiums deductible of the results thereof under section 195, § 1, paragraph 2;
20 ° benefits resulting for the beneficiaries of remuneration referred to in article 30, 1 ° and 2 °, supported by the debtor of such remuneration, contributions or premiums for collective or individual commitments referred to in § 2 and carried out in implementation of these commitments as they are not designed to compensate loss of income. »;
2 ° article is supplemented by a paragraph 2, as follows: ' ' § § 2 2 The exemption provided for in the § 1, paragraph 1, 20 °, is also applicable to contributions and premiums borne by the employer or the company for the benefit of workers or executives in interruption of career or time credit, retirement, pensioners or workers or business who changed employer or business leaders.
Collective or individual commitments referred to the § 1, paragraph 1, 20 °, are: 1 ° the commitments that are exclusively designed to reimburse the medical costs of hospitalization, day of hospitalization, serious illness and palliative care at home of the worker or the Manager of an undertaking and, where appropriate of all members of the family living under the same roof;
2 ° the commitments that are exclusively designed to reimburse specific expenses caused by the dependence of the worker or the Manager of an undertaking;
3 ° the commitments which provide exclusively for the payment of a pension where the worker or business manager is the victim of a serious condition.
4 ° the assurances of people or similar liabilities other than liabilities
referred to above and in the § 1, paragraph 1, 18 ° and 19 °, provided that such assurances or commitments respond simultaneously to the following conditions: a) insurance contracts or commitments can be considered as a complement of benefits under the social security legislation;
(b) the contracts and commitments may provide that payments during the contract of employment of these people. Periods of suspension of employment contract are also taken into consideration.
With regard to the workers referred to in article 30, 1 °, and business leaders referred to in article 30 (2), which are not paid regularly in accordance with the provisions of article 195, § 1, paragraph 2, an individual commitment referred to in the preceding paragraph is taken into consideration for the exemption as a benefit in kind provided that exists in the business a collective commitment accessible of identical and non-discriminatory manner to the workers and leaders of aforementioned company or in a specific category of these.
For the purposes of § 1, paragraph 1, 20 °, the following terms have the meaning defined hereinafter:-hospitalization: all medically necessary stay at least one night in an institution legally considered a hospital institution;
-day of hospitalization: the medically necessary without overnight stay in an institution legally considered a hospital institution;
-serious diseases: diseases recognized as such by the Minister having Social Affairs in his or her attributions;
-palliative care at home: the home of patients in the Terminal phase treatment directed towards physical and psychological patient needs and contributing to the maintenance of a certain quality of life.
-dependency: need medically established help to perform regular and instrumental daily life activities.
3 ° article is supplemented by a paragraph 3, as follows: § 3. When the benefits and allowances referred to the § 1, paragraph 1, 18 ° to 20 °, subject to commitments in the context of a commitment of solidarity referred to in articles 10 and 11 of the Act of... on supplementary pensions and the tax system and of certain postretirement benefits social security or under a plan with two or more undertakings , the exemptions referred to the § 1, paragraph 1, 18 ° to 20 °, are applicable only in so far as this commitment of solidarity or this plan either managed differentiated by the insurance company or pension fund so that at any time, for each taxpayer or liable, the application of a specific regime tax on income and taxes assimilated to the stamp can be guaranteed both in respect of the treatment of contributions or premiums that benefits.
» Art. 77A article 39 of the same Code, amended by the acts of 28 December 1992, 17 May 2000 and 19 July 2000 and by the programme act of 24 December 2002, the following changes are made: 1 ° in the introductory sentence of paragraph 2, the words 'supplementary pensions', shall be inserted between the words "Pension", and the words "annuities", capital,
2 ° § 2, 2 °, is replaced by the following provision: «(2 ° in the event where they are the result of an individual life insurance contract concluded in favour of the taxpayer or the person from whom it is entitled and: has) for which no exemption has been operated under applicable provisions prior to the 1993 tax year and the reductions laid down in articles 1451 2 °. , and 14517, 1 °, were not granted;
b) where exemption has been refused under article 15, paragraph 1, of the law of July 13, 1959;
(c) for which he has been renounced this exemption in accordance with article 15, paragraph 2, of the above-mentioned Act or section 508;
(d) that they are not consisting in whole or in part by contributions or contributions that could be taken into account for the purposes of section 1451, 1 °, or contributions that were able to enter into account as expenses in accordance with article 52, 7 bis °; ».
S. 78. article 40 of the same Code is replaced by the following provision: «art.» 40. the bonuses attached to contracts of life insurance, complementary or supplementary pension agreements, pension obligations are exempted provided that they are liquidated in the same time as pensions resulting from these contracts or commitments, supplementary pensions, annuities, capital or cash values.
Profit participations, means those defined in article 183bis of the Code of taxes assimilated to the stamp, even if they are exempt from tax under section 183quinquies of the Code. » Art. 79. article 52, 3 ° of the Code is replaced by the following provision: "(3 ° the remuneration of the members of the staff and the following related costs: a) payroll taxes legally due;
(b) the contributions and employer premiums paid in execution:-an additional insurance against old age and premature death for the constitution of an annuity or a capital, in the case of life or death.
-of an undertaking collective or individual supplementary pension retirement and/or survival, for the constitution of an annuity or a capital in the event of life or death.
-of a solidarity commitment referred to in articles 10 and 11 of the Act of... on supplementary pensions and the tax system and to certain additional social security benefits;
-of an individual or collective undertaking which must be considered as a complement to statutory benefits in case of death or incapacity for work due to an accident at work or an accident or an occupational disease or illness;
c) insurance or social security contributions non-b) and due pursuant to contractual obligations; ».
S. 80. article 53 of the same Code, amended by the acts of 30 March 1994, 7 April 1995 and 20 December 1995, by the royal decree of 20 December 1996, by the law of December 22, 1998 and by the programme act of 24 December 2002, is hereby amended as follows: ' 21 ° contributions and employer premiums referred to in article 38, § 1, paragraph 1, 20 °;
22 ° insofar as they exceed a maximum of 1,525 EUR per year, employer premiums referred to in article 52, 3 °, b, which is paid in performance of individual commitments of supplementary pension referred to in article 6 of the Act of... on supplementary pensions and the tax system and to certain additional social security benefits and contributions concluded for the benefit of persons receiving payments referred to in article 30, 1 °;
23 ° capital which have the nature of compensation total or partial permanent loss of income in the event of incapacity for work and which are allocated directly by the employer or former employer to members or former members of staff. » Art. 81. article 59 of the same Code, amended by the acts of 28 December 1992 and 6 July 1994 and by the programme act of 24 December 2002 is replaced by the following provision: «art.» 59 § 1. The contributions and employer premiums referred to in article 52, 3 °, b, are deductible as business expenses only to the conditions and within the following limits: 1 ° it is necessary that they be paid outright to an insurance undertaking or an institution's established provident in Belgium;
2 ° legal and statutory benefits for retirement, expressed in annuities, may not exceed 80 per cent of last normal gross annual salary and must take account of a normal professional activity duration.
3 ° legal and complementary benefits in case of incapacity for work, expressed in annuities, may not exceed the normal gross annual salary;
4 ° the employer must produce the evidence in the forms and the time limits set by the King.
§ 2. Indexing of rents referred to the § 1, 2 ° and 3 ° is permitted.
§ 3. The limit to the § 1, 2 ° and 3 °, apply, on the one hand to the contributions and premiums for the supplementary insurance against old age and premature death and to supplementary pensions commitments and, on the other hand, premiums and premiums for liabilities that must be considered as a complement to statutory benefits in case of death or incapacity for work due to an accident at work or an accident or illness or disease. For the calculation of these limits, the contributions and premiums referred to in article 52, 3 °, b, third indent, paid in fulfilment of a commitment of solidarity shall be divided according to their object, between each of these categories.
§ 4. With regard to the contributions and premiums employers relating to supplementary old age against the premature death insurance and supplementary pension obligations, the limit of 80 p.c. referred to the § 1, 2 °, must be assessed with regard to all legal benefits and statutory pensions expressed in annuities. Benefits resulting from pension savings and individual life insurance contracts other than those concluded in execution of an individual commitment of supplementary pension retirement or survival, do not come into account.
Statutory pensions include pensions:-formed using prescribed personal contributions
in article 52, 7 bis °, or article 1453;
-accrued through employer contributions;
-assigned by the employer pursuant to a contractual obligation.
For contributions and employer premiums for liabilities that must be considered as a complement to statutory benefits in case of death or incapacity for work due to an accident at work or an accident or an occupational disease or an illness, the normal gross annual salary limit must be assessed having regard to all of the legal benefits in the event of inability to work and the statutory benefits in the event of incapacity for work expressed in annuities.
The statutory benefits in the event of incapacity for work include:-the benefits in the event of incapacity for work made through employer contributions;
-benefits awarded by the employer pursuant to a contractual obligation.
§ 5. The King defines what is meant by "gross annual salary normal», «last gross annual salary normal» and"normal duration of professional activity"within the meaning of § 1, 2 ° and 3 °.
It determines the conditions and mode of application of this provision, as well as the modalities according to which advances on benefits, upgrading pledge rights to superannuation for security for a loan and the allocation of the cash surrender value to the reconstitution of a mortgage shall not preclude to finality of payment of contributions and premiums required by the § 1 , 1°. » Art. 82. article 1451, 1 ° of the Code inserted by the Act of 28 December 1992, is replaced by the following provision: "1 ° as contributions and personal premiums referred to in article 34, § 1, 2 °, paragraph 1 a (c), paid to the intervention of the employer by way of deduction from the remuneration of the worker, or the intervention of the company by way of deduction from the remuneration of the Manager of an undertaking which is not in the links of a contract of employment;
S. 83. in title II, chapter III, first section, sub-section IIA, B, of the same Code, inserted by the law of 28 December 1992, are made the following amendments: 1 ° the title is replaced by the following: 'B. contributions and personal premiums paid to the intervention of the employer or the company';
2 ° in article 1453 of the same Code, inserted by the law of 28 December 1992, the following changes are made: a) in 1st paragraph, the words "Personal contributions" and the words "in an insurance or a social welfare institution established society are respectively replaced by the words 'Contributions and personal premiums' and the words ' insurance undertaking '; or an established provident institution
(b) in paragraph 2, 'article 59, paragraph 3' shall be replaced by the words ' article 59, § 4.
(c) the following paragraph is inserted between paragraphs 2 and 3: ' when the contributions and personal premiums referred to in article 1451 1 °, relate to the continuation on an individual basis for a commitment of pension referred to in article 33 of the law of... on supplementary pensions and the tax system and to certain additional social security benefits. payments made shall not exceed 1,500 EUR per year. This annual amount is reduced in proportion to the days of affiliation, in the same year, to a pension plan referred to in the aforementioned Act. »;
(d) the last subparagraph is replaced as follows: 'The King determines the conditions and mode of application of this provision, as well as the modalities according to which the advances on benefits, updates in token of the pension entitlements for the guarantee of a loan and the allocation of the cash surrender value assigned to the reconstitution of a mortgage shall not preclude finality of payment of contributions and premiums required under paragraph 1.'
S. 84 article 146, 3 °, of the same Code, as amended by the law of 30 March 1994, 21 December 1994 and 7 April 1999, the words "in competition of the balance remaining after application of article 38, paragraph 1, 13 °, are replaced by the words" to extent of the balance remaining after application of article 38, § 1, paragraph 1, 13 °».»
S. 85. article 169 § 1, paragraph 2, of the same Code, amended by the law of 28 December 1992 and order royal July 13, 2001, is replaced by the following provision: "the same conversion plan is applicable to the first instalment of €50,000 of capital or cash surrender value of a supplementary pension referred to in article 34, § 1, 2 °. , paragraph 1, a-c, which was the subject of advances on benefits or which served as the guarantee of a loan or the reconstitution of a mortgage loan, provided that these advances have been granted or these loans contracted for the construction, acquisition, transformation, improvement or repair of the only dwelling located in Belgium and intended exclusively for the personal use of the borrower and the people part of household. » Art. 86A article 171 of the same Code, amended by the acts of 28 July 1992, December 28, 1992, December 24, 1993, 30 March 1994, 6 July 1994 and 20 December 1995, by the royal decree of December 20, 1996, by the laws of the January 25, 1999, March 10, 1999, may 4, 1999 and 6 April 2000, by the royal decree of 20 July 2000 and by the programme act of 24 December 2002 , the following changes are made: 1 ° 1 °, d, is replaced by the following provision: «d) the capital and cash values referred to 4 ° f, insofar as they are made through personal contributions referred to in article 1451 1 °, and that they are not settled in the circumstances referred to in 4 °, f ';
2 ° 1 °, e, is repealed;
3 ° 1 ° is supplemented by the following provisions: "h) capital referred to in 4 °, g, in lieu of pensions when they are awarded in the circumstances referred to in 4 °, g, by the employer or by the company to another beneficiary than that referred to in 4 °, g, without having been established through prior payments ';
4 ° 2 °, b, is replaced by the following provision: «b) the capital and cash values referred to 4 ° f, insofar as they are made through personal contributions referred to in article 1451 1 °, and liquidated in the circumstances referred to in 4 °, f ';
5 ° 2 ° c, is repealed;
6 ° 2 °, d, is replaced by the following provision: «d) the capital and contracts of life insurance cash values referred in article 1451, 2 °, if these assets are liquidated upon the death of the insured or the normal expiry of the contract or these cash values are liquidated during a five years that previous natural completion of the contract, insofar as these capital and cash values do not serve the reconstitution or the warranty. of a mortgage loan. Are also included, the capital and cash values that are assigned to a worker or a manager of an undertaking not referred to in article 195, § 1 and that result from an individual commitment of retirement when:-for this worker, it does not exist or it did not exist in the undertaking of collective commitment to supplementary pension for the duration of this individual commitment of supplementary pension;
-the Manager of an undertaking was not regularly paid during any taxable period for the duration of the individual commitment of supplementary pension; »;
7 ° 4 ° f, is replaced by the following provision: "f) capital and cash values constituting income referred to in article 34, § 1, 2 °, paragraph 1 a to c, when they are not taxable under article 169, § 1, and they are disposed to the recipient on the occasion of putting the retirement or from the age of 60 years or on the occasion of the death of the person is entitled. , excluding:-capital or cash values made through personal contributions referred to article 1451, 1 °;
-capital and allocated cash values, under an individual commitment of supplementary pension referred to in the Act of... on supplementary pensions and the tax system and to certain additional social security benefits, a worker referred to in article 31 in the absence of commitment or collective supplementary pension in the company for the duration of the individual commitment of supplementary pension meets the requirements of the Act, supra , in a manager of an undertaking referred to in article 32 that received no remuneration meets the requirements of section 195, § 1, paragraph 2, for the duration of the individual commitment of supplementary pension; »;
8 ° 4 °, g, is replaced by the following provision: «g) capital in lieu of pensions when they are allocated by the company to a manager of an undertaking referred to in article 32, which has the status of independent and which is referred to in article 3, paragraph 1, 1 °, § 1, paragraph 4, of the royal decree No. 38 of 27 July 1967, at the earliest on the occasion of putting it to retire at the normal date or during a 5 years that. before this date or on the occasion of the death of the person from whom it is entitled, without having been formed by prior installments; ».
87. article 195, § 2, of the same Code, as amended by order dated 20 December 1996, royal is replaced by the following provision: "§ § 2 2» Unless the contracts only provide benefits in the event of death, life insurance premiums related to contracts that have been concluded for the benefit of
the company are treated as prescribed contributions to the § 1, paragraph 2, and are deductible to the conditions and in the planned limit as such, if these contracts have been concluded on the head of a manager of an undertaking referred to in article 32, paragraph 1, 1 °, and held outside of a contract of employment.
Defined remuneration in the § 1, paragraph 2, are only taken into account for the determination of the allowable portion of the premiums.
» Art. 88 A article 205, paragraph 2, of the same Code, replaced by the royal decree of 20 December 1996, the following changes are made: 1 ° 2 ° is replaced by the following provision: «2 ° of the costs referred to in article 53, 6 ° to 11 °, 14 ° and 21 °-23 °;»;
2 5 ° ° is replaced by the following provision: «5 ° of the contributions and premiums referred to in article 52, 3 °, (b), and the premiums y assimilated some life insurance insofar as these contributions and premiums do not comply with the conditions and limits laid down in articles 59 and 195, as well as pensions, supplementary pensions, annuities and other allowances in lieu thereof insofar as these sums do not meet the conditions and the limit laid down by. article 60; ».
S. 89. article 223, 2 °, of the same Code is replaced by the following paragraph: "2 ° of the contributions and employer premiums referred to in article 52, 3 °, (b), insofar as they fail, either to the limit provided for in article 53, 22 ° either to the conditions and limits laid down in article 59, pensions, annuities and other allowances in lieu thereof referred to in article 52 5 °, to the extent where they do not meet the conditions and the limit laid down in article 59 and capital referred to in article 53, 23 °; ».
S. 90. in article 225, paragraph 2, 5 °, of the same Code, the words "at the rate of 39 p.c.' are replaced by the words" at the rate referred to in article 215, paragraph 1 ".
91. article 234, 3 ° of the Code is replaced by the following provision: «3 ° on the contributions and employer premiums referred to in article 52, 3 °, (b), insofar as they fail, either to the limit provided for in article 53, 22 ° either to the conditions and limits laid down in article 59, pensions, annuities and other allowances in lieu thereof referred to in article 52 5 °, to the extent where they do not meet the conditions and the limit laid down in article 59 and the capital referred to in article 53, 23 °; ».
S. 92. article 364ter of the Code, inserted by the law of 28 December 1992 and amended by the programme act of 24 December 2002, is replaced by the following provision: «art.» 364ter. when the capital or cash values through personal contributions referred to in article 52, 7 ° bis or article 1451, 1 °, employer contributions, or contributions of the company, are transferred by pension fund or the company from which they were formed, for the benefit of the beneficiary or his successors, in a commitment to pension or a similar pension agreement This operation is not regarded as a payment or attribution, even if this transfer is made at the request of the beneficiary, without prejudice to the right to levy the tax at checkout or later by institutions or companies grant to the recipient.
1 paragraph is not applicable to the transfer of capital or the value of redemption to a welfare institution or an established overseas insurance business. » Art. 93. it is inserted into the same Code an article 515quater, worded as follows: «art.» 515quater. § 1. With regard to pension obligations established by a collective labour agreement, a payment of pension or a convention of pension entered into before the date of entry into force of article 86 of the Act of... on supplementary pensions and the tax system and to certain additional social security benefits or as a result of the extension of a collective labour agreement concluded before that date and by way of derogation to articles 130 to 168, be taxed separately, unless the tax thus calculated, plus other income-related tax is higher than that would result in the application of those articles to all taxable income: a) at the rate of 33 BW: the capital and cash values referred to 3 °, insofar as they are made through personal contributions referred to in article 1451 , 1 °, and that they are not settled in the circumstances referred to in the 3rd.
(b) at the rate of 10 p.c.: the capital and cash values referred to in the 3rd, insofar as they are made through personal contributions referred to in article 1451, 1 °, and liquidated in the circumstances referred to in the 3rd;
(c) at the rate of 16.5 per cent: the capital and values referred to in article 34, § 1, 2 °, paragraph 1 a to c, non-taxable pursuant to article 169, § 1, to the extent where such capital or cash values are not incorporated through personal contributions referred to article 1451, 1 °, and when such capital or these cash values are attributed to the recipient no later than December 31, 2009 : 1. with respect to the capital and an insurance contract repurchase values:-normal expiry of the contract;
-on the death of the insured;
-on the occasion of upgrading to retirement or early retirement of the insured;
-in the course of one of the 5 years preceding the normal expiry of the contract;
-at the normal age to which the recipient ceases completely and definitively the profession because of which the capital was generated;
2. as regards the other capital and cash values:-as soon as possible on the occasion of putting it to retire at the normal date or during one of the 5 years preceding that date;
-on the occasion of his early retirement effective;
-on the occasion of the death of the person which he is entitled;
-at the normal age to which the recipient ceases completely and definitively the profession because of which the capital was established.
The preceding paragraph is also applicable to the capital and cash values of non-taxable in accordance with article 169 supplementary pension commitments, § 1st, which were entered into before the coming into force of section 86 of the Act of... on supplementary pensions and the tax system and of certain postretirement benefits in social security in favor of business referred to in article 32 leaders paragraph 1, 1 °, which benefited from compensation due to which the self-employed social security legislation is applied and which do not result in the scope of the Act fall.
2. In article 171, 4 °, (f), the words «on the occasion of its retirement or from the age of 60 years or on the occasion of the death of the person from whom it is entitled» are replaced by the words 'on occasion of his retirement or from the age of 58 years or on the occasion of the death of the person from whom it is entitled' for pension obligations established by a collective agreement, a payment of pension or a pension agreement concluded during the six months following the date of publication in the Moniteur belge of the Act... on supplementary pensions and the tax system and to certain additional social security benefits. » Art. 94. it is inserted into the same Code an article 515quinquies, worded as follows: «art.» 515quinquies. articles 52, 3 °, b, and 195, § 2, as they existed prior to amendment by sections 79 and 87 of the Act of... on supplementary pensions and the tax system and to certain additional social security benefits, remain applicable to insurance-life premiums related to contracts that have been concluded prior to the date of entry into force of the Act to the benefit of the company on the head of business leaders. » Art.
95. it is inserted into the same Code an article 515sexies, worded as follows: «art.» 515sexies. in the event of transfers of capital or cash values established through insurance life premiums referred to in article 195, § 2, which are assimilated to the contributions referred to in article 195, § 1, paragraph 2, such as they existed before be modified by article 87 of the law of... on supplementary pensions and the tax system and to certain additional social security benefits performed by the insurance undertaking from which such capital or cash values were formed, to assign them to the execution of a supplementary retirement pension commitment and/or survival, exclusive of the leader of business profit, on which the contract was concluded, article 38, § 1, paragraph 1, 19 ° applies to amounts transferred during such an operation , provided that the following conditions are met: - the transfer is made within a period of 3 years taking courses from the date of entry into force of the above-mentioned Act; - - the conditions and the limit laid down by article 195 have been met until the time of the transfer;
- and the promise of supplementary pension underwritten by the company in favour of the Manager of an undertaking concerned is adapted no later than at the time of the transfer of capital or cash values.
Is deemed to be a transfer of capital or cash values for the purposes of the preceding paragraph, the allocation of the benefit of the insurance business manager for the exclusive benefit of assured Business Manager.
In addition, this operation is not regarded as payment or the award of a pension, even if this transfer is made at the request of the Manager of an undertaking, without prejudice to the right to levy the tax at checkout or later by institutions or companies assigning Business Manager.
The preceding paragraph is not applicable to the transfer of capital or the value of redemption to a welfare institution or an established overseas insurance business. » Art. 96. it is inserted into the same Code an article 515septies, worded as follows: «art.» 515septies. when made capital, prior to the entry into force of the Act of... on supplementary pensions and the tax system and of certain postretirement benefits social security, within the company for the benefit of the recipient or his successors in title, are transferred to an institution of foresight or to an insurance undertaking, this operation is not considered as payment or the awarding of a pension even if this transfer is carried out at the request of the beneficiary, without prejudice to the right to levy the tax at checkout or later by institutions or companies grant to the recipient.
1 paragraph is not applicable to the transfer of the capital to a welfare institution or an established overseas insurance business.
In addition, the provisions of article 38, § 1, paragraph 1, 18 ° and 19 °, are applicable to the amounts transferred to this occasion, provided that the conditions and the limits referred to in articles 59 and 195 have been met until the time of the transfer. » Art. 97. in the same Code, it is inserted an article 515octies, worded as follows: «art.» 515octies. article 171, 4 °, g, as it existed before be amended by article 86 of the Act of... on supplementary pensions and the tax system and to certain additional social security benefits, remains applicable to the capital referred to in article 171, 1 °, h, as pensions when these assets are allocated pursuant to a contractual obligation entered into before the entry into force of the aforementioned law. » CHAPTER II. -Changes of the Code of taxes assimilated to the stamp Section Ire. -Annual fee on contracts of insurance art. 98. article 174 of the Code of tax treated as timbre, replaced by the law of August 13, 1947 and amended by the law of 28 December 1992, is replaced by the following provision: «art.» 174 are equated with insurance, annuities retirement or temporary contracts with an insurance company and any commitment made by the pension institutions and legal persons responsible for the implementation of the commitment to solidarity in the Act of... on supplementary pensions and the tax system and to certain additional social security benefits. » Art. 99. article 1751 of the same Code, inserted by the Act of 13 August 1947 and amended by the laws of the July 27, 1953, February 14, 1961 and December 27, 1965, arrested him royal No. 13 of April 18, 1967, the laws of the 22 December 1977, August 8, 1980 and December 28, 1992, is replaced by the following provision: «art.» 1751 § 1. The tax rate is set at 9,25%.
§ 2. This rate is reduced to 4.40% in relation to: 1 ° in case of life insurance;
2 ° the insurance in case of death;
3 ° the annuities retirement or temporary contracts with an insurance undertaking;
4 ° the collective commitments that must be considered as a complement to statutory benefits in case of incapacity for work due to an accident at work or an accident or illness or disease, when they are executed by the insurance referred to in article 2, § 1, of the law of 9 July 1975 on the control of insurance undertakings by the bodies of pension referred to in article 2 § 3, of the Act, and when these collective commitments are accessible in an identical and non-discriminatory manner to all affiliates, whether all workers or business leaders regularly paid a single company or a particular category
5 ° pension obligations performed by insurance undertakings referred to in article 2, § 1, of the law of 9 July 1975 on the control of insurance undertakings by the pension bodies referred to in article 2, paragraph 3, of the Act;
6 ° the continuation on an individual basis of pension obligations as referred to in article 33 of the law of... on supplementary pensions and the tax system and to certain additional social security benefits.
3. Each commitment included in the plans that are run by insurance undertakings referred to in article 2, § 1, of the law of 9 July 1975 on the control of insurance undertakings by the pension bodies referred to in article 2, paragraph 3, of the Act, is subject to the tariff that applies to this particular commitment in accordance with the § 1 and § 2 , to condition:-that collectively and possible choice alternative and individual opportunities existing in the plan are accessible in a manner identical and non-discriminatory manner to all members, whether all workers or business leaders regularly paid a single company or a particular category, and - that any commitment at the Member's death and the eventual commitment of incapacity for work of the participant and any medical member fresh commitment may be purchased without exclusion on the basis of a
medical examination when more than 10 people are adhering to this collective plan, and - this plan is handled by the insurance undertaking or the body of pension way differentiated so that at any time for each taxpayer or each liable, the implementation of the specific arrangements for taxes on income and taxes assimilated to the stamp can be guaranteed, both in what concerns the treatment of contributions or premiums that benefits.
In the case of a collective plan for which a global premium budget is planned for all members, each of these being free to complete itself using this budget of premium and disaggregate according to the different covers available in the plan, a standard commitment should be provided. Default or waiting for a choice of the Subscriber, standard commitment shall apply for this member. Standard coverage is planned for each cover. The prohibition of exclusion on the basis of a medical examination as well applies to this standard cover as standard commitments; the standard covers and standard commitment must be specified in the regulations and significant content.
4. If one of the conditions referred to in paragraph 3 is not respected the expected rate in the § 1 is applied to all the commitments included in a plan referred to in § 3. » Art.
100. in article 1762, paragraph 1, of the same Code, inserted by order No. royal, 63 of 28 November 1939 and amended by the laws of the 17 July 1963, December 24, 1963, 28 December 1983, December 7, 1988, 28 December 1992, July 5, 1998 and 4 March 1999, inserted a 4 ° bis, as follows: "4 ° bis any commitment contracted. , both by the insurance referred to in article 2, § 1, of the law of 9 July 1975 on the control of insurance undertakings by the pension institutions referred to in article 2, paragraph 3, of the Act, by legal persons responsible for the execution of the commitment to solidarity, under the pension plans which meet the conditions laid down in title II , chapter II, section II, of the Act of... on supplementary pensions and the tax system and of certain benefits in social security, provided that these commitments are managed by the insurance undertaking or pension fund in a differentiated manner so that, at any time, for each taxpayer or each liable, the application of the specific tax system on the income tax and similar taxes in the stamp can be guaranteed both in what concerns the treatment of contributions or premiums that benefits; ».
S. 101. article 177, 1 °, of the same Code, as amended by the law of 28 December 1992, is replaced by the following provision: «1 ° by associations, unions, companies or firms insurance, pension agencies and legal persons responsible for the implementation of the commitment to solidarity in the context of pension schemes referred to in the Act of... on supplementary pensions and the tax system and to certain additional social security benefits , as well as by all other insurers when they have in Belgium their main establishment, an agency, a branch, a representative or seat any operations; ».
102. article 178, paragraph 1, of the same Code, as amended by the Act of 28 December 1992, is replaced by the following provision: «associations, companies, pension institutions and legal persons responsible for the implementation of the solidarity commitment referred to in the Act of... on supplementary pensions and the tax system and to certain additional social security benefits. , and all other professional insurers referred to in the preceding article may commence their operations if they have previously deposited a declaration of profession at the registry designated to this end office. It is the same brokers and all other
people who intervene for the conclusion of insurance with foreign insurers have no representative under paragraph 2. » Art. 103. in article 1791, paragraph 2, of the Code, the words "1751, paragraph 1" are replaced by the words "1751, § 1,
S. 104. article 183, paragraph 1, of the same Code, as amended by laws of March 22, 1965 and December 28, 1992, is replaced by the following provision: "Belgian insurers, pension agencies and legal persons responsible for the implementation of the solidarity commitment referred to in the Act of... on supplementary pensions and the tax system and to certain additional social security benefits. , and representatives in Belgium of foreign insurers and brokers are required to communicate, without moving, on request of the servants of the administration of the tax on value added, registration and domains, with at least the rank of Assistant Auditor, their directories, registers, books, fonts, contracts and other documents. ».
Section II. -Annual tax on bonuses s. 105. article 183bis of the Code, inserted by the law of December 7, 1988, is replaced by the following provision: «art.»
183bis. are subject to an annual tax, the amounts distributed as beneficiary participation relating to contracts of life insurance, annuity contracts retirement or temporary or supplementary pensions constituted otherwise than by life insurance, concluded with a professional insurance or a pension Agency, which has in Belgium its main establishment, an agency, a branch, a representative or a seat any operations. » Art. 106. in article 183sexies of the Code, inserted by the law of December 7, 1988, the words ", pension agencies" should be inserted between the word 'companies' and the words 'or insurance companies.
S. 107. in article 183undecies of the Code inserted by the law of December 7, 1988 and amended by the law of 22 December 1989 and 22 July 1993, the words «Belgian insurers and representatives in Belgium» are replaced by the words "the insurers and pension institutions Belgian representatives in Belgium.
TITLE v - Miscellaneous provisions and final arts. 108. Title II of the Act is not applicable to pension obligations concerning posted workers in Belgium within the meaning of the provisions of title II of Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of schemes of social security to employed persons and their families moving within the community.
S. 109 the King may, in the conditions set by it, a system: 1 ° of supplementary insurance in the insurance scheme of fringe benefits that he instituted under article 22, § 2, of the pension retirement and survival of employees act of July 12, 1957;
2 ° benefits of extra-legal pension and additional insurance for the persons referred to in article 32, paragraph 1, 1 ° and 2 ° of the 1992 income tax Code.
S. 110. the King takes on the joint proposal of the Minister of Pensions and the Minister of the economy, and after receiving the opinion of the Supplementary Pensions Commission and the Insurance Office of control and complementary Pensions, the orders necessary for the implementation of this Act.
S. 111. for the purposes of the proper performance of the tasks granted to the Office de Contrôle des assurances by this Act, the King extends the frame organic the Insurance Office of control staff, as determined in pursuance of article 34, paragraph 1 of the law of 9 July 1975, within a period of one year from the date of the entry into force of this section.
112. the complementary pension Act of 6 April 1995 is repealed.
113. the conditions under which section 1751, § 2, 4 °, and § 3, similar to the stamp tax code makes the application of the reduced rate of 4.40% shall apply to the commitments and plans existing on the date of the entry into force of article 99 as the expiry of a period of five years from that date. » Art. 114. the King fixed the date of entry into force of the provisions of this Act, with the exception of articles 57, § 2, 61, § 2, 64-70, 110 to 112 and 114, which come into force the day of the publication of this Act in the Moniteur belge.
Brussels, 13 March 2003.
ALBERT by the King: the Minister of Social Affairs and Pensions, F. VANDENBROECKE sealed with the seal of the State: the Minister of Justice, Mr. VERWILGHEN _ Note (1) Session 2000-2001.
Parliamentary papers. -Bill, 50-1340 - No. 1. -Amendments, 50-1340 - No. 2.
-Amendments, 50-1340 - Nos. 3 and 4. -Report, 50-1340 - Nos. 5 and 6.
2002-2003 session.
Parliamentary papers. -Amendments, 50-1340 - Nos. 7 and 8. -Report, 50-1340 - No. 9. -Text adopted by the commission, 50-1340 - No. 10. -Amendments, 50-1340 - No. 11. -Text adopted in plenary meeting and transmitted to the Senate, 50-1340 - No. 12.
Parliamentary Annals. -Discussion and adoption. Meetings on 12 and 13 March 2003.
Parliamentary papers. -Project mentioned by the Senate, 2-1531 - No. 1. -Amendments 2-1531 - No. 2. -Report 2-1531 - No. 3. -Amendments 2-1531 - No. 4. -Decision not to amend, 2-1531 - No. 4.
Parliamentary Annals. -Discussion and adoption. Meetings of 2 and 3 April 2003.
2003 Law On Supplementary Pensions And The Tax System And To Certain Additional Social Security Benefits. -Erratum
2008 Order Eha/407/2008, On 7 February, Which Develops Rules Of Plans And Pension Funds In The Financiero-Actuarial Field Of The Regime Of Investment And Registration Procedures.
2014 Act Amending Various Provisions Relating To Self-Employed Pension Plan Account In Light Of The Principle Of The Unity Of Career (1)
2006 Law On The Control Of Institutions For Retirement Professional (1)
2001 Act Relating To Plans For The Participation Of Workers In The Capital And Profits Of Corporations (1)