Proposition de loi visant à modifier le Code des impôts sur les revenus 1992 en vue d'exonérer de précompte mobilier la première tranche des revenus de dividendes.

This is a Belgian private member's bill, submitted to the Chamber of Representatives, that would amend the Income Tax Code 1992. It proposes exempting the first portion of dividend income from the précompte mobilier, Belgium's withholding tax on movable income such as dividends, interest and similar returns. The title indicates the change would apply to a set amount of dividend income, but the metadata does not specify the threshold. This summary is based on the title and metadata only, not the full legislative text. If adopted, the change would primarily affect Belgian individuals who receive dividend income, particularly those with smaller amounts of dividends. Tax authorities and taxpayers would need to apply the revised rules. The exact scope and amount of the exemption would depend on the final text.