Proposition de loi modifiant le Code des impôts sur les revenus 1992, adaptant le régime du Tax Shelter.

This is a Belgian private member's bill (proposition de loi) submitted to the Chamber of Representatives. It would amend the 1992 Income Tax Code (Code des impôts sur les revenus) to adjust the 'Tax Shelter' regime, a tax incentive designed to encourage investment in audiovisual productions, such as films and series, by allowing investors to benefit from tax relief. The bill is based on metadata only; the full text was not reviewed. The bill would mainly affect investors who take part in the scheme, audiovisual production companies that rely on its funding, and the Belgian tax administration that applies it. The specific changes to eligibility, rates, or conditions cannot be confirmed from the metadata alone.