[{"_1":2,"_60":-5,"_61":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_52":53,"_35":54,"_55":56,"_57":58,"_59":-7,"_33":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_33":34,"_35":36,"_44":45,"_46":47,"_48":39,"_49":39,"_50":51},"id","0547267f-0ec0-4c86-b110-29facce3f519_1","articleId","0547267f-0ec0-4c86-b110-29facce3f519","title","Artikel 63^18/13, KB/WIB 92","articleNumber","63^18/13","scope","AJ 2015","contents","Art. 63^18/13 is van toepassing vanaf aanslagjaar 2015 (art. 5 en 8, KB 30.06.2014 - B.S. 10.07.2014; Numac: 2014003284)\n\nPremies betreffende een contract met kosteloze of betalende deelneming in de winst, worden tot hun nominale bedrag in aanmerking genomen voor de in de artikelen 145^37 en 145^39 van het Wetboek van de inkomstenbelastingen 1992 vermelde belastingverminderingen.","htmlContents","

Art. 63^18/13 is van toepassing vanaf aanslagjaar 2015 (art. 5 en 8, KB 30.06.2014 - B.S. 10.07.2014; Numac: 2014003284)

Premies betreffende een contract met kosteloze of betalende deelneming in de winst, worden tot hun nominale bedrag in aanmerking genomen voor de in de artikelen 145^37 en 145^39 van het Wetboek van de inkomstenbelastingen 1992 vermelde belastingverminderingen.

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