Wetsvoorstel tot wijziging van het Wetboek van de inkomstenbelastingen 1992 teneinde de tax shelter-regeling uit te breiden.

This legislative proposal aims to amend the 1992 Income Tax Code to expand the 'tax shelter' system. This mechanism provides tax incentives to companies that invest in cultural projects, specifically within the performing and dramatic arts, by allowing them to deduct these investments from their taxable profits. The change primarily affects companies seeking tax relief on corporate profits and cultural organizations or artists in the dramatic arts sector who benefit from increased private investment.