Proposition de loi modifiant le Code des impôts sur les revenus 1992, visant à diminuer les exonérations fiscales applicables aux plus-values sur actions et parts à l'impôt des sociétés.

This is a Belgian private member's bill, introduced in the Chamber of Representatives, that would amend the Income Tax Code 1992. Its stated aim is to reduce the tax exemptions that currently apply to capital gains (profits from selling shares and holdings) for companies subject to corporate income tax. The text is based on metadata only; the full wording of the bill was not reviewed. The change would mainly affect companies in Belgium that realise gains on shares and holdings, and could alter their corporate tax liability. Individual shareholders and the public finances could also be indirectly affected, depending on the final text.