[{"_1":2,"_56":-5,"_57":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_48":49,"_31":50,"_51":52,"_53":54,"_55":-7,"_29":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_29":30,"_31":32,"_40":41,"_42":43,"_44":35,"_45":35,"_46":47},"id","441d6b24-5743-49e0-a17d-6568fb6636d0_1","articleId","441d6b24-5743-49e0-a17d-6568fb6636d0","title","Artikel 63^1/1, KB/WIB 92","articleNumber","63^1/1","scope","AJ 2019","contents","Art. 63^1/1 is van toepassing vanaf aanslagjaar 2019 (art. 1 en 2, KB 02.05.2019 - B.S. 13.05.2019; Numac: 2019012283)\n\nOm na te gaan of de in artikel 145^3/1, § 1, eerste lid, 2°, van het Wetboek van de inkomstenbelastingen 1992 bedoelde begrenzing in acht worden genomen voor uitkeringen in kapitaal, worden die uitkeringen omgezet in een rente aan de hand van de in artikel 35, § 3, tweede lid, vastgestelde tabel.","htmlContents","

Art. 63^1/1 is van toepassing vanaf aanslagjaar 2019 (art. 1 en 2, KB 02.05.2019 - B.S. 13.05.2019; Numac: 2019012283)

Om na te gaan of de in artikel 145^3/1, § 1, eerste lid, 2°, van het Wetboek van de inkomstenbelastingen 1992 bedoelde begrenzing in acht worden genomen voor uitkeringen in kapitaal, worden die uitkeringen omgezet in een rente aan de hand van de in artikel 35, § 3, tweede lid, vastgestelde tabel.

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