Wetsontwerp tot wijziging van het Wetboek van de inkomstenbelastingen 1992 op het stuk van de maaltijdcheques en de niet-recurrente resultaatsgebonden voordelen.

This bill proposes changes to the Belgian Income Tax Code concerning meal vouchers and non-recurring performance-related benefits. The aim is to adjust the tax treatment of these employee benefits. These changes will affect employees receiving meal vouchers and performance bonuses, as well as employers providing them. The adjustments aim to clarify and potentially modify the tax implications for both parties.