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\nArt. 89 wordt opgeheven vanaf 01.01.2024 (art. 1 en 3, KB 11.12.2023 - B.S. 15.12.2023; Numac: 2023048149)

(...)

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\nArt. 89 wordt opgeheven vanaf 01.01.2023 (art. 4 en 6, KB 19.12.2022 - B.S. 30.12.2022; Numac: 2022043137)[art. 4, KB 19.12.2022 - B.S. 30.12.2022 wordt ingetrokken (art. 13, KB 23.06.2023 - B.S. 30.06.2023; Numac: 2023042851)]

Ten aanzien van bepaalde categorieën van belastingplichtigen die tot buitengewone beroepskosten genoodzaakt zijn, kan de Minister van Financiën of zijn gedelegeerde het deel van het bruto-inkomen bepalen dat voor het berekenen van de bedrijfsvoorheffing in aanmerking komt.

",[25,26,27,28,29,30,31,32,33,34,35,36],[],[],2,{"_7":99,"_9":10,"_11":12,"_13":14,"_15":16,"_17":100,"_19":101,"_21":102,"_23":103,"_84":104,"_86":105,"_40":41,"_71":72,"_73":74,"_75":106,"_77":76,"_78":79,"_88":-7},"b4423bbf-6364-440b-bda0-e67988905489_1","AJ 1992","Art. 89 is van toepassing vanaf het aanslagjaar 1992 (art. 115, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\nTen aanzien van bepaalde categorieën van belastingplichtigen die tot buitengewone beroepskosten genoodzaakt zijn, kan de Minister van Financiën of zijn gedelegeerde het deel van het bruto-inkomen bepalen dat voor het berekenen van de bedrijfsvoorheffing in aanmerking komt.","

\nArt. 89 is van toepassing vanaf het aanslagjaar 1992 (art. 115, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

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