(a) COMPUTATION OF TAXABLE BASIS AND ABATEMENTS
Expenditure indices are computed, having regard to the normal situation of the taxpayer on January 1st of the fiscal year.
In the case of persons who become liable to the tax after this date, account is taken of the indices existing on March 31st of the fiscal year.
The indices once fixed, the taxable basis for complementary personal tax is determined by applying the following coefficients to the total expenditure indices:
2 if the total is less than 25,000 francs;
2.2 if the total is from 25,000 to 50,000 francs;
2.4 if the total is from 50,000 to 75,000 francs;
2.6 if the total is from 75,000 to 100,000 francs;
2.8 if the total is from 100,000 to 125,000 francs;
3 if the total is 125,000 francs or more.
Nevertheless, when the total amount received by the taxpayer as income from real property, capital investments,1 mortgage debts and professional activities exceeds 100,000 francs, the tax is assessed on the total of the income from these sources, provided such total exceeds the basic amount of taxation as determined by the application of the indices.
noteFor the purposes of carrying out this provision, the income from real property situated in Belgium must correspond to the cadastral income attributed, for the period to which the complementary personal tax refers, to the property which the taxpayer holds on January 1st of the year to which the assessment relates; as regards income from other sources, the term “income” means that which has been realised during the previous year.
Exempted Minimum.2 — The tax is not due when the taxable basis thus obtained does not exceed:
15,000 francs in communes with fewer than 5,000 inhabitants;
20,000 francs in communes from 5,000 to 30,000 inhabitants;
25,000 francs in communes with 30,000 inhabitants or more.
noteIn families with three or more children, this minimum is raised per child dependent upon the taxpayer on January 1st of the fiscal year as follows:
2,000 francs in communes with fewer than 5,000 inhabitants;
2,400 francs in communes from 5,000 to 30,000 inhabitants;
3,000 francs in communes with 30,000 inhabitants or more.
Further, the number of out-door workers (ouvriers-domestiques) or maids is reduced by one or by two units according as there are, on January 1st of the fiscal year, at least three or at least seven children dependent upon the taxpayer.
As regards seriously disabled ex-servicemen entitled to benefit by the Law of May 13th, 1929, the minima and increases fixed above are further raised up to the amount of the invalidity pension of the person concerned.