[{"_1":2,"_56":-5,"_57":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_47":48,"_30":49,"_50":51,"_52":53,"_54":55,"_28":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_28":29,"_30":31,"_38":39,"_40":41,"_42":43,"_44":43,"_45":46},"id","e0e3af4b-94b0-4f77-8152-ab0332184f9f_2","articleId","e0e3af4b-94b0-4f77-8152-ab0332184f9f","title","Artikel 153, WIB 92","articleNumber","153","scope","AJ 2015","contents","Art. 153 is van toepassing vanaf aanslagjaar 2015 (art. 58 en 72, 1ste lid, W 08.05.2014 - B.S. 28.05.2014; Numac: 2014003239)\n\nGeen vermindering ingevolge deze onderafdeling mag hoger zijn dan het gedeelte van de overeenkomstig de artikelen 130 tot 145 bepaalde belasting dat betrekking heeft op de inkomsten waarvoor zij is verleend.","htmlContents","

Art. 153 is van toepassing vanaf aanslagjaar 2015 (art. 58 en 72, 1ste lid, W 08.05.2014 - B.S. 28.05.2014; Numac: 2014003239)

Geen vermindering ingevolge deze onderafdeling mag hoger zijn dan het gedeelte van de overeenkomstig de artikelen 130 tot 145 bepaalde belasting dat betrekking heeft op de inkomsten waarvoor zij is verleend.

","keywords",[23,24,25,26,27],"pensioen","personenbelasting","berekening van de PB","vervangingsinkomen","belastingvermindering","subjects",[],"references",[32,36],{"_7":33,"_34":35},"d8b5ea70-a371-4cb5-b023-cf41ccc919ee","count",1,{"_7":37,"_34":35},"acb20176-1bfe-411a-b801-2e0ef4e92c3e","source","WIB92","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/e0e3af4b-94b0-4f77-8152-ab0332184f9f","version",2,"versionCount","rank","251","versions",["P",48],["P",49],"referers",["P",51],"surroundings",["P",53],"discussion",["P",55],"actionData","errors"]