Wetsontwerp tot wijziging van het Wetboek van de Inkomstenbelastingen 1992 wat de bestaansmiddelen van wezen betreft.

This proposal aims to amend the Belgian Income Tax Code concerning the tax treatment of income derived by orphans. It seeks to adjust existing provisions to better reflect the financial circumstances of orphans. The changes will affect orphans and potentially their guardians or estates, impacting how their income is assessed for tax purposes and potentially altering their tax liability.