[{"_1":2,"_56":-5,"_57":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_47":48,"_33":49,"_50":51,"_52":53,"_54":55,"_31":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_31":32,"_33":34,"_39":40,"_41":42,"_43":38,"_44":38,"_45":46},"id","2b6e3192-5af2-4373-8233-fea01f7e79d6_1","articleId","2b6e3192-5af2-4373-8233-fea01f7e79d6","title","Artikel 515bis/1, WIB 92","articleNumber","515bis/1","scope","AJ 2016","contents","Art. 515bis/1 is van toepassing vanaf aanslagjaar 2016 (art. 60 en 68, W 18.12.2015 - B.S. 28.12.2015; Numac: 2015003486 - err. B.S. 14.01.2016)\n\nIn afwijking van artikel 171, 1°bis, en 2°, d, zijn de kapitalen, afkoopwaarden of spaartegoeden die zijn gevormd door middel van premies of betalingen die in 1992 werden gestort of gedaan, belastbaar aan de aanslagvoet van 16,5 %.","htmlContents","

Art. 515bis/1 is van toepassing vanaf aanslagjaar 2016 (art. 60 en 68, W 18.12.2015 - B.S. 28.12.2015; Numac: 2015003486 - err. B.S. 14.01.2016)

In afwijking van artikel 171, 1°bis, en 2°, d, zijn de kapitalen, afkoopwaarden of spaartegoeden die zijn gevormd door middel van premies of betalingen die in 1992 werden gestort of gedaan, belastbaar aan de aanslagvoet van 16,5 %.

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