Source: https://www.global-regulation.com/translation/belgium/3031430/law-on-the-miscellaneous-provisions-%25281%2529.html
Timestamp: 2018-08-15 01:53:08
Document Index: 717613718

Matched Legal Cases: ['art.\n2', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 6', '§ 4', '§ 5', '§ 3', '§ 3', '§ 3', '§ 3', '§ 4', '§ 1', '§ 6', '§ 1', '§ 2', '§ 2', 'Art. 20', '§ 1', '§ 1', '§ 1', 'art. 29', '§ 1', '§ 3', '§ 4', '§ 5', '§ 6', '§ 7', '§ 2', '§ 1', '§ 3', '§ 4', '§ 5', '§ 2', 'art. 35', '§ 1', '§ 3', '§ 1', '§ 3', '§ 1', '§ 2', '§ 3', '§ 4', '§ 5', '§ 6', '§ 2', '§ 1', '§ 2', '§ 2', 'art. 41', '§ 1', '§ 2', 'art.\n43', '§ 1', '§ 2', '§ 1', '§ 3', '§ 4', '§ 5', '§ 1', 'art. 51', 'art. 52', 'art.\n53', 'art. 57', '§ 1', '§ 1', '§ 2', '§ 2', '§ 2', '§ 1', '§ 1', '§ 1', '§ 2', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 1', 'art. 66', '§ 1', '§ 2', '§ 2', 'art. 73', '§ 3', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 2', '§ 2', '§ 1', '§ 2', 'art. 88', '§ 2', 'art. 90', '§ 1', '§ 3', '§ 3', '§ 1', '§ 1', '§ 2', '§ 1', '§ 3', '§ 1', '§ 1', '§ 3', '§ 2', '§ 1', 'art. 100', '§ 1', '§ 2', '§ 3', '§ 4', '§ 4', '§ 1', '§ 2', '§ 3', '§ 5', '§ 2']

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2014022239&caller=list&article_lang=F&row_id=600νmero=678&pub_date=2014-06-19&dt=LOI〈uage=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+
Posted the: 2014-06-19 Numac: 2014022239 FEDERAL social security PUBLIC SERVICE May 15, 2014. -Law concerning various provisions (1) PHILIPPE, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: title 1... -Disposition introductory Article 1.
. This Act regulates a matter referred to in article 78 of the Constitution.
TITLE 2. -Prescription 1 chapter... -Employees art.
2. in the law of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits, article 55 is replaced by the following: 'article 55. all actions between a worker and/or an affiliate, on the one hand, and an organizer or a pension Agency, on the other hand, arising or relating to a supplementary pension or its management lapse after a period of five years from the day following that where the worker or the injured affiliate is aware or ought reasonably to have known or the event that gives rise to the action or of the damage and the identity of the person in charge.
All actions between a beneficiary and an organizer or a pension Agency, on the other hand, arising or relating to a supplementary pension or its management lapse after a period of five years from the day following that where the recipient is aware or should reasonably have been aware either of the existence of the supplementary pension its quality of beneficiary and the occurrence of the event which depends on the chargeability of benefits, either of the damage and of the identity of the person in charge.
The prescription does not run against minors, taboos and other incompetent.
Prescription runs nor against the worker, the affiliate or the recipient which is force majeure in the impossibility to act within the above limitation period.
The provisions of this section are mandatory."
3. the new limitation periods imposed by article 2 begin to run only from its entry into force, when the action arose prior. However, the total duration of the limitation period cannot exceed the length of the original effective period of limitation of the operative action.
S. 4. the entry into force of article 2 cannot have the effect to a new period of limitation for the already prescribed actions.
CHAPTER 2. -Independent s.
5. in title II, Chapter 1, section 4, of the programme law (I) of 24 December 2002, is inserted a subsection 8/1 entitled "Prescription".
S. 6. in sub-section 8/1 inserted by article 5, it is inserted an article 62/1 as follows: "article 62/1. All actions between a self-employed person or an affiliate, on the one hand, and a body of pension, on the other hand, arising or relating to a supplementary pension or to its management lapse after a period of five years from the day following that where the self-employed person or the injured affiliate is aware or ought reasonably to have known or the event that gives rise to the action or of the damage and of the identity of the person in charge.
All actions between a beneficiary, on the one hand, and a pension Agency, on the other hand, arising or relating to a supplementary pension or management lapse after a period of five years from the day following that where the recipient is aware or should reasonably have been aware either of the existence of the supplementary pension its quality of beneficiary and the occurrence of the event which depends on the chargeability of benefits, either of the damage and of the identity of the person in charge.
Prescription runs nor against the self-employed, the affiliate or the beneficiary who is force majeure in the impossibility to act within the above limitation period.
S. 7. the new limitation periods imposed by article 6 begin to run only from its entry into force, when the action arose prior. However, the total duration of the limitation period cannot exceed the length of the original effective period of limitation of the operative action.
S. 8. the entry into force of article 6 cannot have the effect to a new period of limitation for the already prescribed actions.
TITLE 3. -Information for employees, self-employed workers and officials on supplementary pensions Chapter 1 data.
-Changes to the 'Constitution of supplementary pensions' databank legislation s.
9. in the programme law (I) of 27 December 2006, title XI, the heading of Chapter VII is replaced by the following: "Chapter VII. "- Creation of a database relating to supplementary pensions and information of employees, self-employed workers and officials on data relating to supplementary pensions".
S. 10. in the same Act, under Part XI, Chapter VII, the title of the 1st section is replaced by the following "Définitions".
S. 11. article 305 of the Act is replaced by the following: 'article 305. for the purposes of this chapter, shall mean: 1 ° DB2P: database relating to supplementary pensions.
2 ° LPC: Act of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits;
3 ° TPA: section 4, chapter I of title II of the programme law (I) of 24 December 2002;
4 ° LPC leader of company: Title IV of the law of May 15, 2014, on of the various provisions;
5 ° supplementary pension: the supplementary pension referred to in article 3, § 1, 1 °, of the CEA, in article 42, 1 °, the LSPS in article 35, 1 °, the LPC leader company as well as all Belgian advantage or foreigner, intended to complement the statutory pension, not covered by the CEA, the TPA or the leader LPC business but granted under other legal provisions regulatory or statutory, a contract of employment, a work settlement, a collective work, an individual agreement or any other document to a salaried, independent worker or official;
6 ° pension commitment: commitment to an organiser to constitute a supplementary pension to benefit employees, self-employed workers or officials or his successors in title;
7 ° Organizer: Organizer referred to in article 3, § 1, 5 °, of the CEA, in article 35, 5 °, of the LPC leader of business, the self-employed who signed a convention of pension under the TPA as well as any individual, Corporation or other entity which grants a pension additional non covered by the CEA, the TPA or the LPC leader business to an employee independent or official;
8 ° body of pension: pension bodies referred to respectively in article 3, § 1, 16 °, of the LPC, article 42, 2 °, of the LSPS and article 35, 12 °, the LPC leader of company or any other body responsible for the fulfilment of a commitment of pension not covered by the LPC, the TPA or the Manager of an undertaking LPC;
9 ° organization: the legal entity responsible for the implementation of a commitment of solidarity as referred to in chapter IX of title II of the CPA and the organiser of a plan of solidarity as referred to in article 56 of the TPA;
(10 ° acquired reserves: acquired reserves referred to in article 3, § 1, 13 °, of the LPC, the reserves resulting from the transfer of the reserve referred to in article 32, § 1, 1 °, 2 °, 3 ° (b)), the CPA, the reserves resulting from the application of article 33 of the LPC, the acquired reserves referred to in article 42, 8 ° of the LSPS acquired reserves referred to in article 35 , 10 °, of the CEA managerial as well as reservations to which a worker salaried, independent or employee is entitled, where applicable subject to compliance with conditions, at any time pursuant to other legal, regulatory or statutory provisions, a contract of employment, a settlement of work, a collective work, an individual agreement or any other document;
11 ° vested benefits: accrued benefits referred to in article 3, § 1, 12 ° of the CEA, in section 42, 8 / 1 of the LSPS and accrued benefits referred to in article 35, 11 °, of the LPC leader of business so that the benefits to which a worker salaried, independent or official may, where appropriate, subject to conditions, entitled to retirement age in accordance with other legal, regulatory or statutory provisions, to a contract of employment, a work settlement, a collective work, an individual agreement or any other document;
12 ° retirement age: the retirement age that is mentioned in the regulation of pension, the convention Board or as result of legal, regulatory or statutory, of a contract of employment, provisions of a labour regulation, of a collective work, an individual agreement or any other document;
13 ° FSMA: the authority of the financial services and markets, established by article 44 of the law of 2 August 2002 on the supervision of the financial sector and financial services.
12. in Chapter VII of title XI of the Act, section 2 becomes section 4.
13. in Title XI, Chapter VII, of the same Act, it is inserted after section 305 a section 2 entitled "relating to supplementary pensions data bank", including article 306.
S. 14. article 306 of the Act is replaced by the following: 'article 306 § 1.
It is created a data bank relating to supplementary pensions DB2P containing data relating to supplementary pensions, insofar as these data are necessary for the achievement of the purposes mentioned in paragraph 2.
The previous subparagraph also applies to commitments of solidarity as referred to in article 3, § 1, 17 °, of the LPC and plans of solidarity as referred to in article 42, 9 °, of the LSPS.
The King determines, after notice of the FSMA, the list of the data listed in paragraph 1 which must be communicated to DB2P.
2. Without prejudice to the application of the Act of January 15, 1990 to the institution and the Organization of a Crossroads Bank of social security and its orders of execution, DB2P brings together all the useful data that are provided by pension institutions, organizations of solidarity or by the organizers for the following purposes: 1 ° application by the FSMA or other institutions receiving delegation provisions on supplementary pensions for employed persons, contained in the CPA and its implementation orders;
2 ° application by the FSMA or other institutions receiving delegation, provisions for supplementary pensions for self-employed, contained in the TPA and its execution decrees.
3 ° application by the FSMA or other institutions receiving delegation, provisions for supplementary pensions for independent leaders undertaking, contained in the LPC leader of enterprise and its implementation orders.
4 ° application by the relevant services of the federal public Service of finance or other institutions receiving delegation, articles 59 and 60 of the Code of the 1992 income tax and articles 34 and 35 of the royal decree implementing this Code.
5 ° the information requirements referred to in section 3;
6 ° the information obligations that were taken over by the ASBL SiGeDiS under article 26, § 6, of the LPC, of article 48, § 4, of the LSPS and article 39, § 5, of the Manager of an undertaking CEA;
7 ° the perception as well as the control of perception by the agencies for the collection of the special assessment referred to in article 38, § 3 ter, paragraph 1, § 3duodecies and § 3terdecies of the law of 29 June 1981 laying down the General principles of social security for employed persons;
8 ° the perception as well as monitoring the application by the national social insurance Institute for self-employed persons of the special levy referred to in Title 6, Chapter 1, section 2 of the programme act of 22 June 2012.
DB2P is available to public institutions that are responsible for the control of the legislation referred to in 1 °, 2 °, 3 °, 4 °, 7 ° and 8 ° insofar as this is necessary for the performance of these tasks.
The information contained in DB2P can also be used for historical, statistical or scientific purposes and for purposes of policy preparation.
§ 3. The information submitted to DB2P are authentic, until evidence to the contrary, responsibility of the organiser, the employer, the pension agency or the organization.
Evidence to the contrary can be provided under the regime of evidence in force in the legal context in which the data are used.
DB2P information can be changed in the case, within the time limits and according to the rules laid down by the King.
§ 4. If a taxpayer loses the right to the deduction in respect of professional fees due to failure to comply with the condition contained in article 59, § 1, paragraph 1, 5 °, or section 60, 3 °, of the Tax Code income 1992 by the head of the declaration, it may claim compensation for this harm to the person in charge of the declaration concerned. If the prejudice was the result partly of his own or of his own negligence totally, the responsibility is distributed proportionally between the taxpayer and the person in charge of the declaration.
5. Articles 14 and 15 of the Act of 15 January 1990 to the institution and the Organization of a Crossroads Bank for social security apply to the communication of personal information and DB2P.
§ 6. DB2P is managed by the ASBL SiGeDiS, created in accordance with article 12 of the royal decree of 12 June 2006 on the implementation of title III, chapter II of the law of 23 December 2005 on the solidarity between generations Pact.
S. 15. in Chapter VII of title XI of the Act, it is inserted after article 306, section 3: "Information of the salaried, independent worker or employee data relating to supplementary pensions."
16. in section 3 inserted by section 15, it is inserted a 1 subsection titled: "General provisions".
S. 17. in sub-section 1 inserted by article 16, it is inserted an article 306/1 as follows: "article 306/1. The employees, self-employed workers or officials have access in DB2P to data relating to their pension (s) supplementary (s) in the manner laid down in articles 306/2 to 306/8. They can consult for the 1st time these data no later than December 31, 2016.
For the purposes of this section, by employee, independent worker or official is also referred the ex-employee, independent worker or employee.
These data are updated at least once per year. Successive updated data remain available.
Consultation by the employee, independent worker or official of such data is effected by means of a web application secure following the Crossroads Bank for social security standards, developed and maintained by the ASBL SiGeDiS.'
18. in sub-section 1 inserted by article 16, it is inserted a section 306/2 as follows: "article 306/2. § 1. The ASBL SiGeDiS informs every year the worker salaried, independent or official may consult in DB2P of updated data to its / his pension (s) supplementary (s) with a warning in the electronic mailbox secure social security.
The King may specify the procedures for this information and arrangements for access of the salaried, independent worker or official to DB2P at the start of the electronic mailbox secure.
The salaried, independent worker or official may disclose to the ASBL SiGeDiS an e-mail address to which the ASBL SiGeDiS sends a message informing him of the presence of a warning in the secure electronic mail box.
§ 2. Once a year, the ASBL SiGeDiS sends the mailbox above of the salaried, independent worker or official a document containing the information referred to in article 306/1 in a print version in print."
S. 19. in sub-section 1 inserted by article 16, it is inserted an article 306/3 as follows: "article 306/3. Agency pension or failing pension Agency, the organiser shall inform ASBL SiGeDiS for September 30 of each year the data needed for the information referred to in article 306, § 2, 5 °. "Art. 20. in section 3 inserted by article 15, there shall be inserted a subsection 2 entitled "Information content".
S. 21. in sub-section 2 inserted by article 20, it is inserted an article 306/4 as follows: "article 306/4. The information referred to in article 306/1 is structured as follows: 1. an information containing data relating to globalized supplementary pensions taking into account the different pension obligations, regulations or conventions of the salaried, independent worker or employee.
2 information containing, excluding the amount of the annuity referred to in article 306/5, point 2, the data referred to in point 1 an allocated depending on whether the supplementary pension is or was incorporated under the status of worker salaried, independent or official.
3. at the start of the distribution by status referred to in paragraph 2, information containing the information referred to in point 2 completed. This information is detailed on the one hand, by Organizer and, on the other hand, by organization of pension. Within this detailed information, the data is divided according to the various commitments of pension, regulations, or conventions."
22. in sub-section 2 inserted by article 20, it is inserted a section 306/5 as follows: "article 306/5. The information referred to in article 306/4, paragraph 1, includes the following aggregated data: 1. the amount of reserves acquired on 1 January of the year concerned calculated on the basis of personal data and the parameters of the supplementary pension taken into account when the last recalculation provided for by the regulations of pension or pension convention as well as the absence of regulation of pension or convention of pension, by legal, regulatory or statutory provisions, the contract of employment, regulation of labor, the collective labour agreement, the individual convention or any other document that grant the supplementary pension.
2. the amount of monthly pension estimated obtained assuming that:-the pension is payable from age 65 until the death of the employee, independent worker or official;
referred to in paragraph 1 are available reserves in the 65 years of the salaried, independent worker or official and are converted into an annuity by the coefficient resulting from the application of the following parameters: a) mortality tables forward-looking and neutral at the genus level, which are determined on the basis of the latest demographic studies carried out by the Directorate General statistics and economic Information of the Service federal public economy P.M.E., Classes average and energy and the federal Office of the Plan and which are in force at the time of the entry into force of the present title;
(b) the interest rate corresponding to the average interest rate of the OLO over 10 years in the 6 calendar years preceding the entry into force of the present title;
(c) an annual indexation of the monthly pension of 2% per annum and reversibility of the monthly annuity up to 80% to another person of the same age).
Supra coefficient is fixed for the first time by the FSMA and reviewed every 5 years on the basis of the above settings in force at 1 January of the year of the revision by the latter.
3. the amount at 1 January of the year concerned of the benefit in the event of death before retirement age calculated on the basis of personal data and of the supplementary pension parameters taken into account in the last recalculation date under the pension regulation or convention pension, as well as, the absence of regulation of pension or pension convention pursuant to legal, regulatory or statutory, contract of employment, of the rules of work of the collective work, the individual agreement or any other document that grant this benefit.
It is also stated if there is an orphan's pension and whether there is an additional benefit in the event of death by accident.
23. in sub-section 2 inserted by article 20, it is inserted an article 306/6 worded as follows: "article 306/6. The information referred to in article 306/4, item 3, includes detailed by organiser and following pension Agency: 1. the amount of reserves acquired on 1 January of the year concerned calculated on the basis of personal data and the parameters of the supplementary pension taken into account when the last recalculation provided for by the regulations of pension or pension convention as well as the absence of regulation of pension or convention of pension, by legal, regulatory or statutory provisions, the contract of employment, regulation of labor, the collective labour agreement, the individual convention or any other document that grant the supplementary pension. Whether it is a amount of reserves that is appropriate acquired through compliance with conditions, these conditions are filled. The recalculation date is also indicated as well as, where appropriate, the amount guaranteed under article 24 of the LPC or article 47, paragraph 2, of the LSPS if the amount acquired reserves is less than this amount.
In addition, the amount of the acquired reserves on the financing by the organiser and those relating to the financing by the employee, independent or official are filled in.
2. if accrued benefits are calculable, the amount thereof to January 1 of the year concerned calculated on the basis of personal data and of the supplementary pension parameters taken into account in the last date recalculation under pension rules or the convention of pension as well as, the absence of regulation of the pension or pension convention by legal, regulatory or statutory provisions the employment contract, work regulation, the collective labour agreement, the individual agreement or any other document that grant the supplementary pension.
The recalculation date is also shown as well as the liability for benefits.
3. the amount at 1 January of the year concerned of the estimated benefit referred to in article 26, § 1, 1 °, point 3 of the CPA, in article 48, § 1, 1 °, item 3, of the LSPS and article 39, § 1, 1 °, item 3, the LPC leader of business. The recalculation used to estimate delivery date.
4. the amount at 1 January of the year concerned of the benefit in the event of death before retirement age calculated on the basis of personal data and of the supplementary pension parameters taken into account in the last recalculation date under the pension regulation or convention pension, as well as, the absence of regulation of pension or pension convention by legal, regulatory or statutory provisions the employment contract, work regulation, the collective labour agreement, the individual agreement or any other document that grant this benefit.
The recalculation date.
5. the current level of funding on 1 January of the year concerned of the acquired reserves and, where appropriate, of the guarantee referred to in article 24 of the LPC or article 47, paragraph 2, of the LSPS.
At the request of the pension Agency, a link to its secure web application is planned.
The King may specify the procedures for this link.
S. 24. in sub-section 2 inserted by article 20, it is inserted an article 306/7 as follows: "article 306/7. The information referred to in article 306/1 must be presented in a clear and understandable manner."
S. 25. in sub-section 2 inserted by article 20, it is inserted a section 306/8 as follows: "article 306/8.
Employees, self-employed workers and officials for which supplementary pension rights are being, can consult in DB2P the regulation of pension or the convention of pension as well as, in the absence regulation of pension or pension convention, the legal, regulatory or statutory provisions the employment contract, work regulation, the collective labour agreement the individual agreement or any other document that grant the supplementary pension."
The King may extend the possibility to consult the documents mentioned above to other employees, self-employed workers and officials as those for which supplementary pension rights are being constituted.
S. 26. in section 3 inserted by section 15, it is inserted a 3 subsection titled: "Obligation to inform dependents VZW SiGeDiS supplementary pension benefit".
S. 27. in sub-section 3 inserted by article 26, it is inserted a section 306/9 as follows: "article 306/9. If the ASBL SiGeDiS finds that supplementary pension benefits were not paid to a salaried, independent worker or employee whose pension legal relative to professional activity which gave rise to the establishment of the supplementary pension took more than 6 months ago, it informed him by mail without delay and advised to (s) Organization (s) pension or in the absence of support from (s) Organizer (s) Organization (s), the worker salaried, independent or official may obtain payment of these benefits.
S. 28. This chapter enter into force 1 January 2016.
CHAPTER 2. -Amendments to the legislation on supplementary pensions for employed persons art. 29 article 26 of the law of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits, replaced by the law of 27 April 2007 and amended by the royal decree of 3 March 2011, is replaced by the following: 'article 26 § 1. The pension agency or the Organizer itself, if the latter so requests, communicates annually to affiliates who are not released, a record of pension that contains: 1 ° in the first part, only the following data: 1. the amount of reserves acquired on 1 January of the year concerned calculated on the basis of personal data and the parameters of the supplementary pension taken into account when the last recalculation provided for in the regulation of pension or to the convention pension.
The recalculation date is also indicated as well as, where appropriate, the amount secured under article 24 if the amount of the acquired reserves is less than this amount.
In addition, the amount of the acquired reserves on the financing by the organiser and on the financing by the worker are filled in.
2. if accrued benefits are calculable, the amount thereof to January 1 of the year concerned calculated on the basis of personal data and of the supplementary pension parameters taken into account in the last date recalculation under the regulation of pension or pension convention. The recalculation date is also indicated as well as the liability for accrued benefits.
3. the amount at 1 January of the year concerned of the benefit at retirement age calculated on the basis of the following assumptions: a. the affiliate remains in service until retirement age;
b. personal data and settings of the supplementary pension taken into account at the last date of recalculation under the regulation of pension or pension convention. The recalculation date and where applicable the yield.
It is specified that it is an estimate that is not worth notice of a right to a supplementary pension.
4. the amount to be January 1 of the year
concerned of the benefit in the event of death before retirement age calculated on the basis of personal data and of the supplementary pension parameters taken into account in the last recalculation date provided for by the regulations of pension or pension convention. The recalculation date.
2 ° in a second part, at least the following data: 1. the current level of funding on 1 January of the year concerned of the acquired reserves and the security referred to in article 24;
2. the amounts referred to in 1 °, paragraph 1, relating to the previous year.
3. the variable elements that are taken into account for the calculation of the amounts referred to in 1 °, points 1 and 2.
When the communication referred to in this paragraph, the pension agency or if applicable the organiser informs the affiliate that:-the text of the regulation of pension is available upon request from the person who is designated in accordance with the regulations for this purpose.
-It can consult data relating to its / his pension (s) complementary within the pensions supplementary (s) data bank created by article 306 of the programme law (I) of 27 December 2006.
Communication can be carried out by electronic means under the following conditions:-the specifications of available pension electronically must be printed version paper;
-the plug of available pension electronically must be kept by the body of pension on a durable medium;
-If the electronic communication requires access to a secure site that cannot be accessed at the start from an outside computer to the organiser, the organiser makes available to workers who, within his company, do not have access to a computer by the means in the company to consult confidentially the pension plug.
In the case of electronic communication, the affiliate referred to in this paragraph retains the right to now requesting the communication of it in print.
2. The pension agency or the Organizer itself, if the latter so requests, communicates to the affiliate, on request, an historical overview:-the amount of reserves acquired by mentioning, where appropriate, the amount corresponding to the guarantees referred to in article 24;
-If accrued benefits are calculable, the amount thereof and the date on which they are due.
This overview may be limited to the period of affiliation with the pension Agency and the period after January 1, 1996.
§ 3. When at retirement or when other benefits become payable, the pension agency or organizer himself, if the latter so requests, shall inform the recipient or his successors in title on the benefits which are due and the payment options.
§ 4. Notifications referred to in paragraphs 1 to 3 also contain the following data: 1 ° identification of the affiliate or the person concerned including the NISS number except for recipients of a benefit in the event of death;
2 ° If the organiser including identification number ECB;
3 ° the identification of the organism of pension including number ECB;
4 ° identification of the pension commitment.
The King may complete the list of data in 1 paragraph.
If the organizer or the pension Agency wishes to communicate additional information to the affiliate or the person concerned, this must be done in a clearly separate part.
§ 5. The FSMA may establish a standard format to be used for the communications referred to in this article.
§ 6. The organiser or the pension agency can for all or part be unloaded from the execution of the obligations imposed in this article, provided that the ASBL SiGeDiS, created under article 12 of the royal decree of 12 June 2006 implementing Title III, chapter II, of the Act of 23 December 2005 on the solidarity between generations Pact, is committed, on the basis of an agreement with the organizer or the pension Agency to resume the performance of these obligations.
§ 7. The pension agency communicates to ASBL SiGeDiS created under article 12 of the royal decree of 12 June 2006 on the implementation of title III, chapter II, of the Act of 23 December 2005 on the Pact of solidarity between the generations, the data needed for the information referred to in article 306, § 2, 5 °, of the programme law (I) of 27 December 2006."
S. 30. article 29 comes into force January 1, 2016.
CHAPTER 3. -Amendments to legislation relating to the supplementary pension for self-employed arts. 31. in article 42 of the programme law (I) of 24 December 2002, amended by the Act of 22 December 2003, by the law of October 27, 2006, by the law of July 24, 2008, by the law of April 28, 2010 and by the royal decree of 3 March 2011, is inserted 8 ° 1 worded as follows: "8 ° 1." "vested benefits: benefits to which the affiliate is entitled to retirement in accordance with the pension age if it leaves its reserves acquired with the Agency's pension without further payment of premiums."
S. 32. article 48 of the Act, as amended by the law of 27 October 2006 and by the law of December 27, 2006, is replaced by the following: 'article 48 § 1.
The pension Agency shall annually, affiliates who have paid contributions in the previous year, a record of pension that contains: 1 ° in the first part, only the following data: 1. the amount of reserves acquired on January 1 of the year concerned.
Is also indicated the amount secured under article 47, paragraph 2, if the amount of the acquired reserves is less than this amount.
2. if accrued benefits are calculable, the amount thereof to January 1 of the year concerned and the date of their payment.
3. the amount on January 1 of the year concerned of the benefit at the age of retirement be calculated assuming the affiliate pays until the age of retirement of equal contributions to those paid in the previous year.
4. the amount on January 1 of the year concerned of the benefit in case death before retirement age to take into account the Convention of pension.
2 ° in a second part, at least the following data: 1. the current level of funding on 1 January of the year concerned of the acquired reserves and the security referred to in article 47, paragraph 2;
3. the variable elements that are taken into account for the calculation of the amounts referred to in 1 °, points 1 and 2;
4. the amount of assessed contributions during the previous year, split by advantage;
5. where appropriate, the beneficiary participation information the King determines;
6. where appropriate, the amount of supplements be borne by the affiliate during the preceding accounting year;
7. where applicable, the interest rate guaranteed in the previous accounting year.
During the communication covered by this paragraph, informed pension Agency the affiliate can consult data to its / his pension (s) supplementary (s) within the Bank of data relating to supplementary pensions established by article 306 of the programme law (I) of 27 December 2006.
-The plug of available pension electronically must be kept by the body of pension on a durable medium.
In case of electronic communication, the affiliate referred to in this paragraph retains the right to request the communication thereof in paper version.
2. The pension agency communicates to the affiliate, on request, a historical overview of the amount of the acquired reserves mentioning, where appropriate, the amount corresponding to the guarantee referred to in article 47, paragraph 2. This overview may be limited to the period of affiliation with the pension Agency and the period following the entry into force of this Act.
§ 3. During the departure on retirement or when other benefits become payable, the Organization informed pension beneficiary or, in the event of death, his successors on the benefits which are due and the payment options.
§ 4. The pension can for everything or part be unloaded from the execution of the obligations imposed in this article, as far as the ASBL SiGeDiS, established under article 12 of the royal decree of 12 June 2006 on the implementation of title III, chapter II, of the Act of 23 December 2005 on the Pact between generations, undertakes, on the basis of an agreement with the pension Agency to resume the performance of these obligations.
§ 5. "Pension agency communicates to the ASBL SiGeDiS created under article 12 of the royal decree of 12 June 2006 on the implementation of title III, chapter II, of the Act of 23 December 2005 on the solidarity pact between the generations, the data needed for the information referred to in article 306, § 2, 5, ° of the programme law (I) of 27 December 2006."
S. 33. in article 47, paragraph 1, of the Act, the words "and accrued benefits" shall be inserted between the word "acquired" and the word "according".
S. 34. articles 31 to 33 included come into force January 1, 2016.
TITLE 4. -Supplementary pension for business 1 chapter leaders. -Definitions art. 35 for the purposes of this title, it must be meant by: 1 ° supplementary pension: pension retirement and/or survival in the event of death of the affiliate before or after retirement age, or the capital value corresponding, which are formed on the basis of payments made in accordance with 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 business leaders;
3 ° pension plan: a pension engagement;
4 ° individual pension commitment: commitment of pension in favour of a leader company and/or its successors;
5 ° organizing: a corporation that makes a commitment of pension;
6th leader of enterprise: the natural person referred to in article 32, paragraph 1, 1 ° and 2 ° of the 1992 income tax Code;
7 ° Affiliate: the business leader who enjoys a commitment of pension as well as the former business leader who continues to benefit from current or deferred in accordance with the regulation of pension or the convention of pension rights;
8 ° pension regulation: regulation which are fixed the rights and obligations of the Organizer, the affiliate and its successors right as well as the pension Agency and the rules for the implementation of the pension plan;
9 ° pension convention: the convention which are fixed the rights and obligations of the Organizer, the affiliate and its successors right as well as the pension Agency and the rules for the implementation of the individual commitment of pension;
10 ° reserves acquired: the reservations to which the affiliate is entitled, at a given moment, in accordance with the regulation of pension or pension convention;
11 ° vested benefits: benefits to which the affiliate is entitled to retirement age, in accordance with the regulation of pension or pension convention, if, when it ceases to be a manager of an undertaking of the organiser, it leaves its reserves acquired the body of pension;
12 ° pension organization: an organization referred to in article 2 § 1 or § 3, 5 °, of the law of 9 July 1975 on the control of insurance undertakings, or article 2, 1 °, of the law of 27 October 2006, responsible for the implementation of the pension commitment;
13 ° retirement age: the age of retirement which is mentioned in the regulation of pension or pension convention;
14 ° the law of 27 October 2006: the control of institutions for occupational retirement provision Act of October 27, 2006;
15 ° the prudential legislation: Act of 9 July 1975 on the control of insurance companies and the law of October 27, 2006, as well as their execution orders.
16 ° the FSMA: the authority of the financial services and markets, established by section 44 of the Act of 2 August 2002 on the supervision of the financial sector and financial services;
17 ° the Bank: the National Bank of Belgium referred to in the law of 22 February 1998 establishing the Organic Statute of the National Bank of Belgium.
CHAPTER 2. -General provisions s. pension obligations 36 § 1.
Any pension commitment is governed by a regulation or a pension agreement.
2. Without prejudice to the terms that must be included under other legal or regulatory provisions, the regulation of pension or pension convention must specify retirement age.
3. The text of the regulation of pension or pension agreement is communicated on its request to the affiliate. Regulation of pension or pension convention refers to which the organiser or the pension Agency, is responsible for this communication.
S. 37. without prejudice to the provisions of article 3, § 3, 1 ° and 2 °, of the law of 27 October 2006, the Organizer says the implementation of the commitment of an organization of pension pension.
CHAPTER 3. -Reserve acquired, accrued benefits, the affiliate information and payment of benefits article 38. the affiliate is entitled to benefits acquired in accordance with the regulation of pension or pension convention and reservations.
39 § 1 the pension agency or the Organizer itself, if the latter so requests, communicates annually to business leaders of the Organizer, a form of pension that contains: 1 ° / in the first part, only the following data: 1. the amount of reserves acquired on January 1 of the year concerned calculated on the basis of personal data and the parameters of the supplementary pension taken into account when the last recalculation provided for in the regulation of pension or the convention of pension. The recalculation date is also given.
In addition, the amount of the acquired reserves on the financing by the organiser and on the financing by the Business Manager are filled in.
3. the amount at 1 January of the year concerned of the benefit at retirement age calculated on the basis of the following assumptions: a. the affiliate benefits from the commitment of pension up to the age of retirement;
4. the amount on 1 January of the year concerned of the benefit in the event of death before retirement age calculated on the basis of personal data and of the supplementary pension parameters taken into account at the last date of recalculation provided for by the regulations of pension or pension convention. The recalculation date.
2 ° / in a second part, at least the following data: 1. the current level of funding on 1 January of the year concerned of the acquired reserves;
-It can consult data relating to its / his pension (s) supplementary (s) within the Bank of data relating to supplementary pensions established by article 306 of the programme law (I) of 27 December 2006.
In the case of electronic communication, business manager referred to in this paragraph retains the right to request the communication thereof in paper version.
§ 2. When at retirement or when other benefits become payable, the pension agency or organizer himself, if the latter so requests, shall inform the recipient or his successors in title on the benefits which are due and the payment options.
§ 3. Notifications referred to in paragraphs 1 to 2 also contain the following data: 1 ° identification of the affiliate or the person concerned including the NISS number except for recipients of a benefit in the event of death;
§ 4. The FSMA may establish a standard format to be used for the communications referred to in this article.
§ 5. The organiser or the pension agency can, for all or part be unloaded from the execution of the obligations of this article, provided that the ASBL SiGeDiS, created under article 12 of the royal decree of 12 June 2006 on the implementation of title III, chapter II of the law of 23 December 2005 on the Pact between generations, undertakes, on the basis of an agreement with the organizer or the pension Agency to resume the performance of these obligations.
§ 6. The pension agency communicates to ASBL SiGeDiS, created under article 12 of the royal decree of 12 June 2006 on the implementation of title III, chapter II, of the Act of 23 December 2005 on the Pact of solidarity between the generations, the data necessary for
the information referred to in article 306, § 2, 5 °, of the programme law (I) of 27 December 2006.
40 § 1. Without prejudice to the provisions of § 2 and the right of the Manager of an undertaking to transfer its reserves, when he ceases to be a manager of an undertaking of the Organizer, to a body of pension which manages the reserves in accordance with this title, the affiliate may not exercise the right to the redemption of its reserves or obtain payment of his benefits at the time of his retirement or from the point where it reaches the age of 60 provided that the regulation of pension or the pension agreement expressly provides.
§ 2. Advances on benefits, guarantee of pension rights warnings given to secure a loan and the allocation of the cash surrender value to the reconstitution of a mortgage loan, cannot be accepted, only to allow the affiliate to acquire, construct, improve, repair or transform properties located on the territory of the European economic area. These advances and loans must be repaid as soon as these assets out of the heritage of the affiliate.
Where the regulation of pension or pension convention provides advances on benefits or pension rights pledge layouts or the possibility of assignment of the commuted value to the reconstitution of mortgage credit, the limitations provided for in paragraph 1 must be expressly recorded in pension regulations or the pension agreement.
CHAPTER 4. -Transparency art. 41. the pension Agency is developing a written declaration on the principles of its investment policy. It the reviews at least every three years and immediately after any major change in the investment policy.
This statement contains, at a minimum, methods of evaluation of investment risks, the risk management techniques implemented and the strategic asset allocation given the nature and duration of pension liabilities.
The pension agency communicates in the month any modification of the declaration on the principles of investment policy to the FSMA.
The FSMA may establish, by regulation, more precise rules with regard to the content and the form of this statement.
S. 42 § 1.
The pension Agency shall draw up 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.
The report shall contain the following information: 1 ° the mode of financing of the pension commitment and the structural changes in this funding;
2 ° the long-term and short-term investment strategy and the extent in which are taken into account the aspects social, ethical and environmental;
3 ° the performance of investments;
4 ° the structure charges;
5 ° where appropriate, the participation in the profits;
§ 2. The pension Agency shall provide on request, affiliates, their successors or their representatives: 1 ° the declaration on the principles of investment policy referred to in article 41;
2 ° the accounts and annual reports of the pension Agency, so that, where appropriate, those corresponding to the pension commitment concerned;
3 ° If the affiliate bears the investment risk, the range of possible investment options and investment portfolio existing, with a description of the risks and costs related to these investments.
The FSMA may specify, by regulation, the content and form of the information referred to in this paragraph.
CHAPTER 5. -Control art.
43. the control of compliance with the provisions of this title and its orders of execution is entrusted to the FSMA.
S. 44. with a view to the control of compliance with the provisions of the present title and its orders of execution, pension agencies communicate to the FSMA the list of pension obligations that they manage, the identification of the organizers as well as information about managed liabilities determined by the FSMA.
The FSMA fixed frequency, content and the support of the communication referred to in paragraph 1.
Provided that the information referred to in paragraph 1 are communicated by the pension institutions in accordance with the reporting instructions defined by the ASBL SiGeDiS, the data bank relating to supplementary pensions established by article 306 of the programme law (I) of 27 December 2006, the obligation referred to in paragraph 1 is considered as completed.
S. 45. at the request of the FSMA, pension agencies and the organisers shall submit all information and provide all documents for the control of compliance with the provisions of this title and its execution decrees.
In the same aim, FSMA may carry out on-site inspections at the Belgian headquarters of pension institutions and organizers or take copies of any information in their possession, after, where applicable, informing the competent authorities of the Member State of origin.
For the same purpose, agents, brokers or intermediaries are required to provide to the FSMA, on request, any information they possess concerning pension plans or pension agreements subject to the provisions of the present title.
For the execution of the three preceding paragraphs, FSMA may delegate its staff members or independent experts mandated to this effect, that report.
S. 46 § 1. If the FSMA finds that pension agencies and the organisers mentioned in article 45 do not conform to the provisions of this title or its orders of execution, it fixed the period within which it must be remedied the situation.
If, at the end of this period, the situation has not been remedied, the FSMA may, independently of the other measures provided for by or under the Act, communicate its injunctions to the organiser, members and beneficiaries of pension plans or pension or their representatives conventions.
The FSMA may, under the conditions laid down in this article, make public its injunctions through the Moniteur belge or by means of the press.
Communication and publication costs are borne by the recipient of the injunctions.
§ 2. If the pension institutions and persons referred to in article 45 remain in default upon the expiry of the period referred to the § 1 the FSMA may, after that the institution or person could make his arguments, impose a penalty that cannot be, per calendar day of delay, top 50,000 euros, or for breach of an injunction more than 2,500,000 euros.
§ 3. Without prejudice to other measures provided for by this title or by other laws and regulations, the FSMA may, where it finds a breach of the provisions of this title or of the orders and regulations for its execution, impose an administrative fine, which cannot exceed 2 500 000 euros for the same Act or to the same set of facts, to the person in charge.
§ 4. The penalties and fines imposed pursuant to this section shall be recovered for the benefit of the Treasury by the administration of the Cadastre, registration and domains.
§ 5. The FSMA is to the knowledge of the Bank the decisions it takes, by application of §§ 1 and 2, with respect to a pension body subject to the control of the Bank.
S. 47. the FSMA establishes every two years a report on the matters covered by this title and its execution decrees.
S. 48. Chartered Auditors and actuaries appointed in accordance with the legislation of prudential supervision, shall bring to the attention of the FSMA any fact or 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 FSMA by Certified Auditors and actuaries of the facts and decisions referred to in the first paragraph, cannot 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. 49. the Council of the free supplementary Pension of independent referred to article 60 of the programme law (I) of 24 December 2002 is responsible for regular monitoring of the implementation of the provisions of this title and a periodic evaluation. On request or initiative it may formulate opinions or recommendations to the attention of the FSMA or Ministers.
He is also responsible for any task entrusted to it by law or by the King.
50 Commission of the free supplementary Pension of independent referred to in article 61 of the programme law (I) of 24 December 2002 a mission to deliver opinions on the orders taken in implementation of this title and to deliberate on all matters relating to the application of this title and its enforcement orders submitted by the competent Ministers the free supplementary Pension Council of Independents and the FSMA.
The free supplementary Pension Commission of Independents supra may initiative deliver opinions on all problems concerning the application of this title and its stop execution.
CHAPTER 6. -Provisions criminal art. 51 shall be punished by a term of imprisonment of one month to five years and a fine ranging from 25 to 250 euros, or one of these penalties only, directors, managers or agents of pension institutions and organizers
or their agents who have knowingly inaccurate statements on the implementation of this title, to the FSMA or the person mandated by it, or who refused to provide the information requested pursuant to this title or its execution orders.
The same penalties are applicable to directors, Commissioners, Actuaries designated, directors, managers or agents of pension institutions and organizers or their agents who have not fulfilled the obligations their imposed by this title or its orders of execution or who collaborated in the implementation of pension plans or pension agreements that are contrary to this title or its execution orders.
All the provisions of book I 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.
-Prescription art. 52. all actions between a business manager or an affiliate, on the one hand, and an organizer or a pension Agency, on the other hand, arising or relating to a supplementary pension or its management lapse after a period of five years from the day following that where the business manager or the injured affiliate is aware or should reasonably have been aware , or the event that gives rise to the action, or of the damage and of the identity of the person in charge.
Prescription runs nor against the Manager of an undertaking, the affiliate or the recipient located by force majeure in the impossibility to act within the above limitation period.
The provisions of this section are mandatory.
CHAPTER 8. -Entry into force and transitional provisions art.
53. the provisions of this title, with the exception of article 40, do not apply: 1 ° to individual pension obligations granted to business leaders referred to in article 32, paragraph 1, 1 °, of the 1992 income tax Code:-to the extent of the capital insured insurance business manager contracted before 1 July 2012 for the financing of this commitment;
-for the rest, up to the amount of the internal provision referred to in article 66 of the programme act of 22 June 2012 unless this provision sauf si cette provision interne internal was transferred to a body of pension;
2 ° to individual pension obligations granted to business leaders referred to in article 32, paragraph 1, 2 °, of the 1992 income tax Code and which existed prior to November 16, 2003:-to the extent of the capital insured insurance business manager contracted before 1 July 2012 for the financing of this commitment;
-for the rest, up to the amount of the internal provision referred to in article 66 of the programme act of 22 June 2012 unless this internal provision may be transferred to a body of pension.
S. 54. limitation periods imposed by article 52 don't begin to run only from its entry into force, when the action arose before. However, the total duration of the limitation period cannot exceed the length of the original effective period of limitation of the operative action.
55. the entry into force of article 52 may have the effect to a new period of limitation for the already prescribed actions.
S. 56. articles 40, 41 and 42 shall enter into force on January 1, 2015, and article 39 shall enter into force on January 1, 2016.
TITLE 5. -Exit art. 57 in article 3 of the law of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits, amended by the law of October 27, 2006, by the royal decree of 3 March 2011 and by the law of May 5, 2014, the following changes are made: 1 ° the § 1 , 11 °, is replaced by the following provision: "(11° sortie: a) when the Organizer is a legal person referred to in the 5th, a): 1. either the expiry of the contract of employment otherwise than by death or the retirement." Is however not considered as an output, the expiry of the contract of employment otherwise than by death or retirement, followed by the conclusion of a contract of employment with another employer who falls within the scope of application of the same pension plan than that of the former employer, provided that there is, if there is a pension plan multi-organisateurs a convention as referred to in article 33/2, which regulates the recovery of rights and obligations;
2. either the end of the affiliate due to the fact that the worker no longer fulfils the conditions for membership of the pension scheme, without that this coincides with the expiry of the contract of employment otherwise than by death or upgrading to retirement;
3. either the end of the affiliate due to the fact that the employer or, in the case of transfer of contract of employment, the new employer of the worker, is in the scope of the collective agreement by which pension plan is established;
(b) when the Organizer is an employer: 1. either the expiry of the contract of employment otherwise than by death or the retirement. However is not considered as an output, the expiry of the contract of employment otherwise than by death or retirement, followed by the conclusion of a contract of employment with another employer who participates in the same pension plan multi-organisateurs as the previous employer, provided that there is a convention as referred to in article 33/2, which regulates the recovery of rights and obligations;
3 or the transfer of a worker in the context of a transfer of undertaking, establishment or part of company or business to another company or another result of a legal transfer or merger institution when the worker pension plan is not transferred."
2 ° the § 1 is supplemented by a point 25 ° as follows: "25 ° multi-organisateurs pension plan: a same pension plan introduced by several organizers whose execution is entrusted to the same pension or the same pension organizations."
S. 58. in article 5 of the same Act, as amended by the law of 27 October 2006, the following changes are made: 1 ° in the § 2, paragraph 2 is repealed;
2 ° it is inserted § 2/1 as follows: "§ 2/1. Without prejudice to the indications that must be included under other provisions legal or regulatory, regulation of a plan's pension multi-organisateurs pension must mention, in addition to the fact that this is a pension plan multi-organisateurs and the organisers introducing this scheme, the fact whether or not there exists a convention as referred to in article 33/2, which regulates the resumption of rights and obligations.
If there is not an agreement as referred to in article 33/2, which regulates the recovery of rights and obligations, the regulation of plan multi-organisateurs pension mentioned the consequences of the absence of agreement.
If there is an agreement as referred to in article 33/2, which regulates the recovery of rights and obligations, the multi-organisateurs pension plan pension regulations outline the purpose of the convention, namely the lifting of the effects of the expiration of the contract of employment otherwise than by death or upgrading to retirement, for the affiliate and the terms thereof. A copy of the agreement as referred to in article 33/2, which regulates the recovery of rights and obligations attached to the regulation of pension."
S. 59 A section 30 of the Act, the following amendments are made: 1 ° in the paragraph 1, the words "at the exit" are replaced by the words "If you leave";
2 ° article is supplemented by a paragraph worded as follows: "the clearance referred to in the preceding subparagraph must be carried out no later than the first of the following events: the transfer of the acquired reserves referred to in article 32, the retirement or the repeal of the pension commitment."
S. 60. in the same Act, it is inserted an article 33/1 as follows: "article 33/1. § 1. In the case of exit referred to in article 3, § 1, 11 °, a), 2 ° and b), 2 °, the application of the provisions of articles 24, 29, 30, 31, 32 and 33 shall be postponed until the expiration of the contract of employment otherwise than by the death or retirement update.
By way of derogation from the preceding subparagraph, in the case of exit referred to in article 3, § 1, 11 °, a), 2 °, and b), 2 °, the worker may, provided that it enjoys more than coverage of death risk, transfer the acquired reserves increased the
applicable to the amounts secured pursuant to article 24, the scheduled reception structure, where appropriate, by the regulation of pension, in accordance with article 32, paragraph 2.
In the event of transfer referred to in the preceding paragraph, by way of derogation from paragraph 1, articles 24, 29 and 30 shall apply to the transfer.
§ 2. When it comes to an organizer referred to in article 3, § 1, 5 °, has), the employer shall communicate in writing to the organiser a case of exit referred to in article 3, § 1, 11 °, has), 2 °, within thirty days following the exit.
Turn, the organiser shall inform in writing the body of pension from the exit within the meaning of article 3, § 1, 11 °, a), 2 °, within thirty days following the communication referred to in paragraph 1.
The pension Agency then has thirty days to inform the affiliate in writing output, maintaining or not cover death risk and the absence of continuation of coverage of death risk, consequences of failure to maintain coverage of death risk and its right, in accordance with paragraph 1, paragraph 2 to transfer, if necessary, reserves acquired to the home structure.
When, pursuant to paragraph 1, paragraph 2, the affiliate has the right to transfer the reserves acquired the structure of home and left expire within thirty days after the sending of the information by the Agency's pension referred to in paragraph 3, it is assumed to not have opted for the transfer of the above acquired reserves to the home structure.
3. When it comes to an organizer referred to in article 3, § 1, 5 °, b), the organiser shall notify in writing the body of pension a case of exit referred to in article 3, § 1, 11 °, b), 2 ° no later than within thirty days following the exit.
The pension Agency then has thirty days to inform the affiliate in writing output, maintaining or not cover death risk and the absence of maintenance of the coverage of the death risk, consequences of failure to maintain coverage of death risk and its right, in accordance with paragraph 1, paragraph 2 to transfer, if necessary, reserves acquired to the home structure.
"When, pursuant to paragraph 1, paragraph 2, the affiliate has the possibility of transferring reserves acquired the structure of home and left expire within thirty days after the sending of the information by the Agency's pension referred to in paragraph 2, it is assumed to not have opted for the transfer of the above acquired reserves to the structure of home."
61. in the same Act, it is inserted a section 33/2 as follows: "article 33/2. § 1. Multi-organisateurs organisers of a pension plan may enter into an agreement whose purpose is to remove the effects of the expiration of the contract of employment otherwise than by death or upgrading to retirement, an affiliate with an organizer of the multi-organisateurs pension plan, which concludes a new employment contract with an organizer who participates in the same plan of multi-organisateurs pension.
§ 2. The agreement referred to in paragraph 1 shall arrange the resumption of all the rights and obligations of the Organizer as the leaves affiliate by the Organizer as the joined affiliate, including the resumption of the guarantees referred to in article 24.
The terms of this recovery are determined by the convention.
The agreement referred to in paragraph 1 and the resumption of all the rights and obligations that it sets is opposable to the affiliates. The affiliate may argue against the organiser that he joined all the rights which it could assert against the organiser that he left. The Organizer leaves affiliate remains jointly and severally liable with respect to the affiliate if the organiser that he joined.
3. The Affiliate shall be informed in writing of the recovery of rights and its consequences in the thirty days following this recovery. This information must specify that the repossession does not entail any change in its commitment to pension for the affiliate and that all of the rights and obligations resulting from the pension plan are fully taken up by the Organizer whom he joined from the date of this takeover. It is also specified that the organiser that he left remains jointly and severally liable for failure to the organiser that he joined.
The convention specifies which, organizer leaving the affiliate Organizer affiliate joined or the pension Agency is responsible for this information."
TITLE 6. -Concept of retirement age Chapter 1.
-Modifications of the programme law (I) of 24 December 2002 article 62. in article 42 of the programme law (I) of 24 December 2002, amended by the Act of 22 December 2003, by the law of 9 July 2004, by the law of October 27, 2006, by the law of July 24, 2008, by the law of April 28, 2010, by the royal decree of 25 March 2003 and by the royal decree of March 3, 2011 , the following changes are made: 1 ° to 1 °, the words "retirement" are replaced by the words "retirement age".
2 ° article is supplemented by the 15 ° as follows: "15 ° retirement age: the age of retirement which is mentioned in the agreement of pension."
S. 63. in article 44, § 1, of the same law, a paragraph worded as follows is inserted between paragraphs 1 and 2: "without prejudice to the indications that must be included under other legal provisions or regulations, the pension convention must specify the age of retirement."
S. 64 paragraph 2 of article 47 of the same Act, the words "pre-retirement" are replaced by the words "before the age of retirement".
S. 65. in paragraph 3, paragraph 1, of article 48 of the Act, the words "at retirement" are replaced by the words "retirement age".
CHAPTER 2. -Amendments of Act of 28 April 2003 on supplementary pensions and the tax regime of these and certain post-retirement benefits in social security art. 66. in article 3, § 1, of law of 28 April 2003 on supplementary pensions and the taxation of these and some benefits as social security, as amended by the Act of 27 December 2006, by the royal decree of 3 March 2011 and by the law of May 5, 2014, the following amendments are made: 1 ° to 1 ° , the words "retirement" are replaced by the words "retirement age".
2 ° the subsection is supplemented by 26 ° as follows: "26 ° retirement age: the age of retirement, which is mentioned in the regulation of pension or pension convention."
S. 67. in article 5 of the Act, as amended by the law of 27 October 2006, paragraphs 2/2 and 2/3 worded as follows shall be inserted: "§ 2/2.
Without prejudice to the terms that must be included under other legal or regulatory provisions, the regulation of pension or pension convention must specify retirement age.
§ 2/3. The text of the regulation of pension or pension agreement is communicated on its request to the affiliate. Regulation of pension or pension convention means that of the Organizer, the employer or the pension Agency is responsible for this communication."
S. 68. in article 18 of the same Act, replaced by the law of October 27, 2006, the words "retirement" are replaced by the words "retirement age".
S. 69. at article 19 of the same Act, as amended by the law of October 27, 2006, the following changes are made: 1 ° in paragraph 4, paragraph 2, the words ", when you retire," are repealed;
2 ° "retirement" shall each time be replaced by the words "retirement age".
S. 70. in article 21 of the same Act, the words "retirement" are replaced by the words "retirement age".
S. 71. in article 22 of the Act, the words "retirement" are replaced by the words "retirement age".
S. 72 A section 24 of the same Act, as amended by the law of October 27, 2006, the following changes are made: 1 ° in paragraph 1, the words "retirement" are replaced by "retirement age".
2 ° in paragraph 2, paragraph 1, the words "retirement" are replaced by "retirement age".
3 ° in paragraph 2, paragraph 3, the words "retirement" are replaced by "retirement age".
TITLE 7. -Other amending provisions art. 73. in article 38, § 3duodecies of the law of 29 June 1981 laying down the General principles of social security for wage-earners, replaced by the law of December 27, 2012, the following changes are made: 1 ° in A, first subparagraph, the term "employer" is replaced by the words "Organizer referred to in article 3, § 1, 5 °, of Act of 28 April 2003 on supplementary pensions and the tax system and of certain additional benefits in" social security, ";
2 ° in the, third paragraph, 1 °, second subparagraph, the phrase "Up to the contribution year 2014, by supplementary pension or survivor pension is not covered that incorporated, where appropriate, at the level of the sector of activity which the employer to the worker concerned" is deleted;
3 ° in the, third paragraph, 2 °, second paragraph, the sentence "Up to year of assessment 2014, coverage above death is not that where appropriate, at the level of the sector of activity which the employer to the worker concerned" shall be deleted;
4 ° in the A, fifth paragraph, the term "employer" is replaced in the first sentence by the words "referred to in article Organizer
"3, § 1, 5 °, of the law of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits";
5 ° in A, fifth paragraph, second sentence, the words "the employer" shall be deleted;
6 ° in A, fifth paragraph, second sentence, the words "which has not been supported by the affiliate," shall be inserted between the words "the amount X" and the words "If this share";
7 ° in the A, the sixth subparagraph is deleted;
8 ° in D, second paragraph, the words "employers and the sectoral organizers" are replaced by the words "the organisers mentioned in article 3, § 1, 5 °, of the law of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits,";
9 ° in D, second paragraph, the word "employer" shall be replaced by the words "Organizer referred to in article 3, § 1, 5 °, of the law of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits";
10 ° in D, second paragraph, the words "for respectively employers and sectoral organizers" are replaced by the words ' (for respectively the organisers mentioned in article 3, § 1, 5 °, b)(, et ceux visés à l'article 3, § 1er, 5°, a), of the law of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits ";
11 ° in the E, the word "employers" shall be replaced by the words "organizers referred to in article 3, § 1, 5 °, of the law of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits,";
12 ° K is added worded as follows: "(Pour les organisateurs visés à l'article 3, § 1er, 5°, a) of the law of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits this subsection comes into force from the contribution year 2014."
74. article 73 is effective January 1, 2014.
S. 75. in article 49, § 2, of the programme law (I) of 24 December 2002, 'European Union' shall be replaced by the words 'European economic area'.
S. 76. in article 52 bis, paragraph 2, of the Act, inserted by the law of 27 October 2006, 'pension obligations' shall be replaced by the words "supplementary pension obligations".
S. 77. in article 53, § 2, 2 °, of the same Act, inserted by the law of October 27, 2006, the words "pension plan" are replaced by the words "relating to the supplementary pension".
S. 78 article 58bis of the Act, inserted by the law of 27 October 2006 and amended by the royal decree of 3 March 2011, is supplemented by a paragraph worded as follows: "provided that the information referred to in paragraph 1 are provided by pension institutions and legal persons concerned by the execution of plans of solidarity of declaration instructions defined by ASBL SiGeDiS in the database relating to supplementary pensions established by article 306 of the programme law (I) of 27 December 2006, the obligation to report referred to in paragraph 1 is considered to be satisfied."
S. 79. in article 61, § 2, 3 °, of the Act, the words 'the Advisory Committee of pensioners' are replaced by the words "the federal Advisory Council of elders".
80. in article 6, § 1, of the Act of 28 April 2003 on supplementary pensions and the tax system and to certain additional social security benefits, paragraph 2 is replaced by the following: "an organizer may grant any individual commitment of pension during the 36 months preceding the retirement, taking courses of a regime of unemployment with complement of business or taking over a period during which (sont payées deles de indemnités complémentaires à certaines allocations de sécurité sociale visées à l'article 114, 3°, a), of the Act of 27 December 2006 of the provisions ".
81. at article 13 of the same Act, as amended by the law of 10 May 2007, the following changes are made: 1 ° the 2nd sentence of paragraph 1 becomes a 2nd paragraph;
2 ° paragraph (2) which becomes paragraph (3), is replaced by the following: "the affiliate benefits pension as well as engagement where appropriate, solidarity commitment the commitment of pension-related, as long as it is in service."
S. 82. in article 27, § 2, of the Act, the words "European Union" shall be replaced by the words 'European economic area'.
83. in article 41A, paragraph 2, of the Act, inserted by the law of 27 October 2006, 'pension obligations' shall be replaced by the words "pension commitments".
S. 84 article 49bis of the Act, inserted by the law of 27 October 2006 and amended by the royal decree of 3 March 2011, is supplemented by a paragraph as follows: "provided that the information referred to in paragraph 1 are provided by pension institutions and legal persons concerned by the implementation of the commitments of solidarity of declaration instructions defined by ASBL SiGeDiS in the database relating to supplementary pensions established by article 306 of the programme law (I) of 27 December 2006, the obligation to report referred to in paragraph 1 is considered to be satisfied."
S. 85. in article 53, paragraph 2, 4 °, of the Act, the words 'the Advisory Committee of pensioners' are replaced by the words "the federal Advisory Council of elders".
TITLE 8. -Provisions common to tracks 3 to 7 s. 86. the formal adaptation to the provisions of the existing tracks 3 to 7 of the regulations of pension and pension agreements must be completed no later than July 1, 2017.
S. 87. from 2016, each citizen in the year where he reached the age of 45 years receives by mail information personalized on both its rights of statutory pension than his supplementary pension rights.
With regard to statutory pension rights, the information includes an overview of career as well as an estimate of these rights. With respect to supplementary pension rights, this information includes the data referred to in article 306/1 of the programme law (I) of 27 December 2006 as available on 1 January of the year concerned. This custom information indicates how to proceed for the statutory pension and supplementary pension data electronically.
If a citizen has not opted for an electronic communication of personalized information referred to in paragraph 1 or if he has not consulted electronically its data relating to the rights of statutory pension or supplementary pension for the period between its 45 and 50 years, referred to in paragraph 1 present personalized information communicated from 2016 by mail at the end of this period. Applies same for periods between its 50 years and 55 years, between its 55 years and 60 years and its 60 years and 65 years if the citizen at the end of these periods has not opted for an electronic communication of personalized information referred to in paragraph 1 or if he has still not consulted electronically its data relating to statutory pension or supplementary pension rights.
The King may specify the procedures for the communication of personalized information referred to in this article.
TITLE 9. -Provision specific to auditors art. 88. article 8, § 2, of the Act of 22 July 1953 creating an Institut des réviseurs d'Entreprises and organizing the public oversight of the profession of Auditor, coordinated on 30 April 2007, is repealed.
89. article 88 is effective April 1, 2014.
TITLE 10. -Modification of legislation on public sector chapter 1 survivor's pensions.
-Amendments to the Act of 15 May 1984 on harmonisation measures in pension art. 90 A section 2 of the Act of 15 May 1984 laying down measures for harmonisation in pensions of the public sector, as amended by the Act of May 21, 1991, by the royal decree of 16 July 1998 and by the law of February 3, 2003, the following changes are made: 1 ° the § 1 is supplemented by a paragraph worded as follows: "for the determination of the minimum period of one year of marriage referred to in paragraph 1 is any account of the length of legal cohabitation between the surviving spouse and the deceased spouse immediately before their marriage. Only one is nevertheless taken into account the statement of legal cohabitation referred to in article 1476 of the civil Code. "."
2 ° § 3 is replaced by the following provision: "§ § 3 3" The surviving spouse may claim the benefit of the present chapter is due to crimes committed against his spouse, unworthy to inherit pursuant to section 727, § 1, 1 ° and 3 ° of the Civil Code. "."
S. 91. in book 1, title 1 of the Act, there shall be inserted a chapter IIbis, entitled "transitional allowance".
S. 92. in this chapter IIbis inserted by section 91, it is inserted an article 5/1 as follows: "article 5/1. § 1. This chapter applies only to the surviving spouses of a spouse died from 1 January 2015 and who are aged less than 45 years at the time of this death.
45 years of age referred to in paragraph 1 will be increased to
-45 years and 6 months when the death of spouse occurs in the period between January 1, 2016-December 31, 2016.
-46 years when the death of spouse occurs in the period between 1 January 2017 to 31 December 2017.
-46 years and 6 months when the death of spouse occurs in the period between 1 January 2018 and December 31, 2018.
-47 years when the death of spouse occurs in the period between January 1, 2019 and December 31, 2019.
-47 years and 6 months when the death of spouse occurs in the period between 1 January 2020 to 31 December 2020;
-48 years when the death of spouse occurs in the period between 1 January 2021 and December 31, 2021.
-48 years and 6 months when the death of spouse occurs in the period between January 1, 2022 and 31 December 2022;
-49 years when the death of spouse occurs in the period between January 1, 2023 and December 31, 2023.
-49 years and 6 months when the death of spouse occurs in the period between January 1, 2024, and 31 December 2024.
-50 years when the death of the spouse is subsequent to 31 December 2024. "."
§ 2. By Decree deliberated in the Council of Ministers, the King can authorise, under conditions to be fixed, the surviving spouse who reached the target age for the § 1, paragraph 1, to opt for the benefit of the provisions of this chapter in the allocation of transition.
§ 3. By Decree deliberated in the Council of Ministers, the King may, under conditions to be fixed, extend the benefit of the transition allowance to cohabiting who are not United by a link of kinship, Alliance or adoption resulting in a prohibition of marriage laid down by the civil Code. "."
S. 93. in the same chapter IIbis, inserted a section 5/2 as follows: "article 5/2. For surviving spouses under article 5/1, payment of the established in accordance with chapter II, survivor's pension is suspended from the date of course of the pension until the moment when the person concerned comes to benefit effectively from a retirement pension.
For the purposes of paragraph first, if the holder of the survivor's pension is entitled to a Belgian retirement pension and to a foreign pension, it is only considered the Belgian pensions.
In the case of the retirement on grounds of physical unfitness of the holder of the survivor's pension, which is paid from the first day of the month following the period referred to in paragraph 2 of article 5/3.
If the legal age of retirement, the holder of the survivor's pension cannot qualify for a retirement pension, the survivor's pension is paid from the first day of the month following that during which the holder of legal age. "."
94. in the same chapter IIbis, inserted an article 5/3 as follows: "5/3.
In place of the payment of the survivor's pension, the surviving spouse a temporary transition allowance equal to the amount of the survivor's pension shall be allowed.
The transition allowance is granted to a surviving spouse for a period of 12 months from the first day of the month following that of the death of his spouse. However, if at the time of death, a child is dependent for which a spouse was receiving family allowances or if a posthumous child is born in the three hundred days of the death, the allowance is granted for a period of 24 months. "."
S. 95. in the same chapter IIbis, inserted a section 5/4 as follows: "article 5/4. § 1.
The remarriage of the holder of a transition allowance leads to the suspension of the payment of this allowance from the first day of the month following that of the remarriage and until the first day of the month following that of the death of the spouse or former spouse with which the surviving spouse has remarried.
2. The head of successive marriages:-the surviving spouse cannot benefit simultaneously to a single transition allowance, whichever is greater;
-cumulation of pension of survival and a transition allowance is not allowed. In this case, only the highest benefit is paid.
For the purposes of this paragraph:-it takes account of pensions and allowances granted in one of pension schemes referred to in article 38 of the Act of August 5, 1978, of economic and budgetary reforms.
-pensions or allowances resulting from a same spouse separate activities, including those performed as an employed or independent, are considered as forming a single pension or allowance. "."
S. 96. in the same chapter IIbis, inserted a section 5/5 as follows: "article 5/5. § 1.
Are not applicable to the transitional allowance:-articles 4, § 3, 8 and 14.
-article 12 of the Act of July 9, 1969 amending and supplementing legislation relating to pensions and survival of the agents of the public sector;
-the provisions of title 8, Chapter 1 of the Act program from 28 June 2013 '. "
§ § 2 2. Articles 118 to 133 of the Act of 26 June 1992 of social and various provisions are applicable to the allocation of transition.
S. 97. in the same statute, the third paragraph of article 6 is replaced by the following provision: "divorced spouse may claim the benefit of the present chapter is due to crimes committed against her ex-husband, unworthy to inherit pursuant to section 727, § 1, 1 ° and 3 ° of the Civil Code.".
S. 98. in the Act, it is inserted an article 6/1 as follows: "article 6/1. When the death of the eligible occurs from January 1, 2015 and that the divorced spouse is under 45 years old at the time of this death, the survivor of the divorced spouse's pension is suspended from the date of course of the pension up to the point where the person concerned comes to benefit effectively from a retirement pension.
It goes same for divorced spouse if there is a surviving spouse aged under 45 at the time of the death.
The age of 45 is increased to 50 years according to the procedure laid down in article 5/1.
No survivor's pension may be paid to a divorced spouse as long as it has not reached the age of 45 years, unless he cannot prove a permanent disability of at least 66% or has a dependent child. The King determines the procedures for recognition of permanent disability and defines the concept of dependent child within the meaning of this paragraph.
For the purposes of paragraph first, if the holder of the survivor's pension is entitled to a Belgian retirement pension and to a foreign pension, it is only considered the Belgian pensions. "."
99A article 22 paragraph 1 of the same Act, 'pensions granted to right holders' shall be replaced by the words "pension or allowance granted to rights holders".
CHAPTER 2. -Entry into force. -Disposition transitional art. 100. this title shall enter into force on January 1, 2015.
S. 101 § 1. By way of derogation from article 100, article 90 1 ° effect on 1 January 2000 and applies only to deaths that occurred from that date.
§ 2. When the death occurred before April 1, 2011, the benefit of the amendments made by section 90, 1 ° shall be subject to the introduction of an application, which is supposed to have been introduced to the date of death.
§ 3. The application of paragraphs 1 and 2 may have the effect of reducing or delete already granted survivor's pension irrespective of the copyright who benefits, subject to what is provided for in § 4 if necessary.
§ 4. When an orphan's pension has been granted, in accordance with article 9, paragraph 2, of the Act of 15 May 1984 measures harmonization in pension plans, to a child who is father and mother the deceased staff member and the surviving spouse, the surviving spouse cannot claim payment of his pension of survival as long as orphan's pension rights exist. However, from the first day of the month following that of the publication of this Act:-the surviving spouse's pension may be paid;
-It is put an end to the payment of the orphan's pension.
TITLE 11. -Amendment of the Act of 26 May 2002 concerning the right to social integration s. 102. in article 32 of the Act 26 May 2002 concerning the right to social integration, the following changes are made: 1 ° in the § 1, "a grant equal to 50%" shall be replaced by the words "a subsidy equal to 55%";
2 ° in § 2, the words "is increased to 60%" shall be replaced by the words "is raised to 65%";
3 ° in § 3, the words "is raised to 65%" shall be replaced by the words "is 70%";
4 ° in § 5, the words "respective of 50% to 60%" are replaced by the words "respective of 55% and 65%".
S. 103. in article 33 of the same Act, "70% of the amount" shall be replaced by the words "75% of the amount".
104. the provisions of this title take effect July 1, 2014.
TITLE 12. -The value added tax - s. travel agencies 105. in article 41 of the Code of value added tax, replaced by the law of November 26, 2009, and amended by the law of June 17, 2013, it is inserted a paragraph 2A, as follows: "§ 2A." Is exempt from the tax, the provision of services of a travel agency where, for the realization of a trip, transactions for which the travel agent to other taxable persons are performed by such persons outside the community.
Where the operations referred to in paragraph 1 are carried out both within and outside of the community, one should be considered
exempt the part of the provision of services of the travel agency that relating to transactions outside the community. "."
S. 106. the King fixed the date of entry into force of this title by Decree deliberated in the Council of Ministers.
PHILIPPE by the King: the Minister of Pensions, A. DE CROO the Minister of Middle Classes, SMEs, the self-employed and Agriculture, Ms. S. LARUELLE sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) House of representatives: (www.lachambre.be) Documents: 53-3500 Senate :(www.senate.be): Documents: 5-2863 project mentioned by the Senate.