Projet de loi modifiant le Code des impôts sur les revenus 1992 et le Code des droits d'enregistrement, d'hypothèque et de greffe en ce qui concerne les réorganisations fiscalement neutres.

This Belgian bill, introduced in the Chamber of Representatives, would amend the national Income Tax Code 1992 and the Registration, Mortgage and Clerk's Office Duties Code. It concerns the tax treatment of company reorganisations, such as mergers, demergers and similar restructurings, that can take place without triggering an immediate tax charge. Such rules affect when and how companies pay tax on restructuring transactions. The changes would mainly affect companies carrying out corporate reorganisations in Belgium, along with their shareholders and their tax advisers. Based on the title alone, the bill concerns the conditions under which these transactions remain tax-neutral and the related registration duties.