54K2857 | Demobel

Projet de loi modifiant le Code des impôts sur les revenus 1992 en ce qui concerne la notion d'âge légal de la retraite.

General information ¶

Authors: CD&V Sonja Becq, Nahima Lanjri
MR Stéphanie Thoron
N-VA Daphné Dumery
Open Vld Vincent Van Quickenborne
Submission date: Dec. 19, 2017
Official page: Visit
Status: Adopted
Requirement: Simple
Subjects: supplementary pension personal income tax tax law pension scheme retirement conditions

Voting ¶

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

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Discussion ¶

Feb. 14, 2019 | Plenary session (Chamber of representatives)

Full source

President Siegfried Bracke ⚙

Benoît Piedboeuf and Luk Van Biesen, rapporteurs, refer to the written report.

Sonja Becq CD&V ⚙

This proposal, which was unanimously approved in the committee meeting, eliminates inequal treatment. Those who began to work early will no longer be treated unequally in receiving the supplementary pension thanks to the present proposal.

In the current system, a person who receives a supplementary pension at the age of 65 must pay 10 % tax on it, but if the person concerned receives the supplementary pension earlier, the tax is 16,5 %, 18 % or 20 %, depending on the time of admission, even if the person concerned has a career of less than 45 years at the age of 65. Those who started working early and build a career of 45 years before reaching the age of 65, are thus sanctioned by a higher tax tax than those who collect that capital at the age of 65.

In the past, this problem did not exist, but in 2017 we amended the legislation, so that those with statutory retirement are obliged to include the supplementary pension at that time.

Also those who have reached a full career before the age of 65 will be taxed with the current proposal at 10 % and no longer at 16,5 %, 18 % or 20 % if the person concerned retires several years before the age of 65.

I would therefore like to thank all the colleagues who supported and approved this proposal, as well as the Minister, who cooperated with it.