Led by Finance Minister Vincent Van Peteghem (CD&V), the text contains two main measures: the reduction of the Special Social Security Contribution (CSSS) and the introduction of a tax on boarding an airplane.
The text was approved by the majority. The N-VA and the Vlaams Belang voted against. The PTB, Les Engagés and DéFI abstained.
The first phase of the gradual abolition of the CSSS comes into effect for 2022 income (2023 tax year). Main change: the rate of 9% for the bracket of annual income of 18,592.02 euros gross to 21,070.96 euros gross is reduced to 5%. The contribution remains due only on the part of the household income greater than 18,592.02 euros. A distinction will also be made between taxpayers subject to joint taxation and taxpayers taxed separately. The changes will apply as of April 1 in terms of monthly deductions.
The mini tax-shift also modifies the regulations concerning the exemption from payment of withholding tax. The employment bonus will now be automatically linked to the increase in the minimum wage.
The bill also endorses the introduction of a tax on boarding an aircraft, which will come into force on April 1. The tax will be 10 euros for a passenger whose destination is not more than 500 km as the crow flies from the country’s busiest passenger airport. It will be 2 euros for a passenger whose destination is further away, but is located in the European Economic Area, the United Kingdom or Switzerland. The tax will be 4 euros for other destinations. Private flights are also affected. Companies will have the opportunity to adapt until the end of May.
Finally, the text provides for an increase in excise duties on tobacco.