Projet de loi portant des dispositions fiscales diverses II.
General information ¶
- Submitted by
- MR Swedish coalition
- Submission date
- Nov. 9, 2017
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- tax relief tax law tax system tax on income corporation tax
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 ¶
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Discussion ¶
Dec. 7, 2017 | Plenary session (Chamber of representatives)
Full source
President Siegfried Bracke ⚙
The reporters are Mrs Smaers and Mr Klaps.
Rapporteur Griet Smaers ⚙
Since there is a very good written report, we refer to that written report.
President Siegfried Bracke ⚙
Thank you for this, Mrs. Smaers.
Gilles Vanden Burre Ecolo ⚙
Mr. Speaker, very quickly, I wanted to note that my colleagues Gilkinet, Calvo and myself had filed in the Committee on Finance and Budget an amendment concerning the modalities of the tax shelter for SMEs and the crowdfunding. Thus, we demanded that this measure could be extended to reward-based crowdfunding, i.e. the reward paid for an investment – to distinguish from shares or micro-actions.
For now, the tax shelter allows citizens to benefit from tax benefits only if they support crowdfunding projects of which they become shareholders or micro- shareholders. This is called crowdfunding equity.
What was the reason for this amendment? Most reward-based crowdfunding projects want to have a positive social or environmental impact. In addition, they are often anchored locally. Through this measure, we want to support a whole pan of the economy that, at the moment, is not supported by the tax shelter. We therefore wish to extend this provision.
During the discussions in the committee, several interventions proved very positive. Subsequently, we withdrew our amendment, in so far as the Cabinet of the Minister of Finance had expressed its willingness to move forward in this matter.
So I just wanted to take note of the continuation of the discussion. We sincerely hope to succeed. The text is in the hands of Minister Van Overtveldt. The withdrawal of our amendment was obviously intended to give time for further discussions. This measure seems to us essential to support the economy with a positive social and environmental impact.
Ministre Johan Van Overtveldt ⚙
Mr Vanden Burre, I confirm our commitment to this matter. We will work on this in the coming weeks and months.