Proposition 54K1572

Projet de loi modifiant le Code des impôts sur les revenus 1992 en ce qui concerne le crédit d'impôt pour bas revenus d'activité.

General information ¶

Authors

CD&V Leen Dierick, Nathalie Muylle
MR Caroline Cassart-Mailleux
N-VA Rita Gantois
Open Vld Luk Van Biesen, Frank Wilrycx
∉ Veerle Wouters

Submission date

Jan. 12, 2016

Official page

Visit

Status

Adopted

Requirement

Simple

Subjects

personal income tax tax relief tax law flat-rate tax tax on income low income self-employed person

Voting ¶

Voted to adopt

Groen CD&V Vooruit Ecolo LE PS | SP DéFI ∉ Open Vld N-VA LDD MR PVDA | PTB PP VB

Contact form ¶

Do you have a question or request regarding this proposition? Select the most appropriate option for your request and I will get back to you shortly.

Discussion ¶

July 20, 2016 | Plenary session (Chamber of representatives)

Full source

Mr Rob Van de Velde, rapporteur, refers to the written report.

Mr. Speaker, dear colleagues, this bill arises from the conclusion that taxable persons who are taxed on a flat rate cannot receive a tax credit for low activity income. The self-employed in another tax system can do so. This proposal eliminates a fundamental inequality.

Today we are working to remove this exception. Small self-employed are important, economically and socially. They want to support the N-VA group. The purpose of this tax credit is to provide higher net income for low-income taxpayers. We do not see any reason that justifies a distinction based solely on the tax system one chooses.

Approximately 52,000 small self-employed workers, slaughters, bakers, shoemakers and farmers, taxed on a flat-rate basis, have low activity income from labour. They are still excluded from the possibility of recovering up to 670 euros from the tax if they can prove their low activity income. We want to reward work. A higher net income makes the financial picture of these small enterprises more sustainable. Only those who do not make a declaration or delay, and thus are automatically taxed on a minimum profit of 19 000 euros, which falls within the application of the income limit, will, as today, not be entitled to tax credit. This can be an incentive to submit a valid tax return in a timely manner.

This measure has a direct impact on a significant number of small entrepreneurs in the main profession who do not find it easy. This is not only a financial but also a social measure. The cost of this adjustment is, according to a realistic estimate, EUR 25 million. This is not less, and not obvious in times of deficit. I am glad that we can accomplish this today.

I thank Minister Van Overtveldt and his cabinet for their listening readiness and cooperation. I also thank my colleagues in the Committee on Finance who unanimously supported this N-VA proposal.