Proposition de loi modifiant le Code des impôts sur les revenus 1992 en ce qui concerne l'instauration d'une exonération de base générale pour les revenus des capitaux et biens mobiliers.

This is a Belgian bill, proposed in the Chamber of Representatives, to amend the Income Tax Code 1992. It would introduce a general basic exemption for income from capital and movable assets, meaning a set amount of such income would not be taxed. The bill concerns personal income tax rules and is based on its title and metadata only, not the full legislative text. If adopted, individuals who receive income from savings, investments, dividends or other movable assets could pay less tax, up to the exempt amount. The exact threshold, eligibility and interaction with other tax rules would need to be checked in the full text.