[{"_1":2,"_1852":-5,"_1853":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_81":82,"_116":117,"_125":126},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_29":30,"_45":46,"_68":69,"_70":-7,"_32":33,"_71":72,"_73":74,"_75":76,"_77":78,"_79":80},"id","fa8aa6dd-ed7a-4c7b-b27d-2ea3216ebb20_1","docId","fa8aa6dd-ed7a-4c7b-b27d-2ea3216ebb20","title","Artikel 109, KB/WIB 92","articleNumber","109","slug","artikel-109","scope","AJ 1992","contents","Art. 109 is van toepassing vanaf het aanslagjaar 1992 (art. 90, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\nEr wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten uit certificaten van Belgische beleggingsfondsen.","htmlContents","

\nArt. 109 is van toepassing vanaf het aanslagjaar 1992 (art. 90, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Er wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten uit certificaten van Belgische beleggingsfondsen.

","keywords",[25,26,27,28],"inkomstenbelasting","roerende voorheffing","vrijstelling","verzaking","references",[31],{"_7":10,"_11":12,"_15":16,"_32":33},"collection",{"_34":35,"_36":37,"_15":42},"code","KB/WIB92","name",{"_38":39,"_40":41},"short","KB/WIB 92","long","Koninklijk Besluit tot uitvoering van het WIB 92",{"_40":43,"_38":44},"koninklijk-besluit-wib-92","kbwib92","referencedBy",[47,51,52,56],{"_7":48,"_11":49,"_15":50,"_32":33},"27d6a646-f0be-4b73-9be9-0fb847e835c4","Artikel 4, KB/WIB 92","artikel-4",{"_7":10,"_11":12,"_15":16,"_32":33},{"_7":53,"_11":54,"_15":55,"_32":33},"1a684bc6-a675-419a-ab83-73864335c166","Artikel 117, KB/WIB 92","artikel-117",{"_7":57,"_11":58,"_15":59,"_32":60},"ba2f051f-ebad-421c-89e9-11fb38a44018","Commentaar van art. 261, WIB 92","artikel-261",{"_34":61,"_36":62,"_15":65},"ComIB92",{"_38":63,"_40":64},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_40":66,"_38":67},"commentaar-wib-92","comib92","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/fa8aa6dd-ed7a-4c7b-b27d-2ea3216ebb20","version",1,"versionCount",4,"rank",250,"allVersions",[83,94,103,112],{"_7":84,"_9":10,"_11":12,"_13":14,"_15":16,"_17":85,"_19":86,"_21":87,"_23":88,"_89":90,"_91":92,"_32":33,"_71":72,"_73":74,"_75":78,"_77":78,"_79":80,"_93":-7},"fa8aa6dd-ed7a-4c7b-b27d-2ea3216ebb20_4","2017-06-16","Art. 109, eerste lid, is van toepassing vanaf 16.06.2017 (art. 18, KB 22.05.2017 - B.S. 06.06.2017; Numac: 2017030371)\n\nEr wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten uit certificaten van Belgische beleggingsfondsen, met uitsluiting van de inkomsten verleend of toegekend door Belgische fondsen voor belegging in schuldvorderingen als bedoeld in artikel 271/9 van de wet van 3 augustus 2012 betreffende de instellingen voor collectieve belegging die voldoen aan de voorwaarden van Richtlijn 2009/65/EG en de instellingen voor belegging in schuldvorderingen.\n\nEr wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten van roerende waarden van buitenlandse oorsprong gedeponeerd in België en op inkomsten bekomen als gevolg van transacties met die waarden, toegekend of betaalbaar gesteld aan collectieve beleggingsinstellingen naar buitenlands recht die een onverdeeld vermogen zijn dat wordt beheerd door een beheersvennootschap voor rekening van deelnemers, wanneer hun rechten van deelneming in België niet openbaar worden uitgegeven en niet in België worden verhandeld.","

\nArt. 109, eerste lid, is van toepassing vanaf 16.06.2017 (art. 18, KB 22.05.2017 - B.S. 06.06.2017; Numac: 2017030371)

Er wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten uit certificaten van Belgische beleggingsfondsen, met uitsluiting van de inkomsten verleend of toegekend door Belgische fondsen voor belegging in schuldvorderingen als bedoeld in artikel 271/9 van de wet van 3 augustus 2012 betreffende de instellingen voor collectieve belegging die voldoen aan de voorwaarden van Richtlijn 2009/65/EG en de instellingen voor belegging in schuldvorderingen.

Er wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten van roerende waarden van buitenlandse oorsprong gedeponeerd in België en op inkomsten bekomen als gevolg van transacties met die waarden, toegekend of betaalbaar gesteld aan collectieve beleggingsinstellingen naar buitenlands recht die een onverdeeld vermogen zijn dat wordt beheerd door een beheersvennootschap voor rekening van deelnemers, wanneer hun rechten van deelneming in België niet openbaar worden uitgegeven en niet in België worden verhandeld.

",[25,26,27,28],"subjects",[],"referredBy",[],"validFrom",{"_7":95,"_9":10,"_11":12,"_13":14,"_15":16,"_17":96,"_19":97,"_21":98,"_23":99,"_89":100,"_91":101,"_32":33,"_71":72,"_73":74,"_75":102,"_77":78,"_79":80,"_93":-7},"fa8aa6dd-ed7a-4c7b-b27d-2ea3216ebb20_3","1996-12-31","Art. 109, tweede lid, is van toepassing vanaf 31.12.1996 (art. 1, KB 17.12.1996 – B.S. 31.12.1996; Numac: 1996003684)\n\nEr wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten uit certificaten van Belgische beleggingsfondsen, met uitsluiting van de inkomsten verleend of toegekend door Belgische fondsen voor belegging in schuldvorderingen als bedoeld in artikel 119qater van de wet van 4 december 1990 op de financiële transacties en de financiële markten.\n\nEr wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten van roerende waarden van buitenlandse oorsprong gedeponeerd in België en op inkomsten bekomen als gevolg van transacties met die waarden, toegekend of betaalbaar gesteld aan collectieve beleggingsinstellingen naar buitenlands recht die een onverdeeld vermogen zijn dat wordt beheerd door een beheersvennootschap voor rekening van deelnemers, wanneer hun rechten van deelneming in België niet openbaar worden uitgegeven en niet in België worden verhandeld.","

\nArt. 109, tweede lid, is van toepassing vanaf 31.12.1996 (art. 1, KB 17.12.1996 – B.S. 31.12.1996; Numac: 1996003684)

Er wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten uit certificaten van Belgische beleggingsfondsen, met uitsluiting van de inkomsten verleend of toegekend door Belgische fondsen voor belegging in schuldvorderingen als bedoeld in artikel 119qater van de wet van 4 december 1990 op de financiële transacties en de financiële markten.

",[25,26,27,28],[],[],3,{"_7":104,"_9":10,"_11":12,"_13":14,"_15":16,"_17":105,"_19":106,"_21":107,"_23":108,"_89":109,"_91":110,"_32":33,"_71":72,"_73":74,"_75":111,"_77":78,"_79":80,"_93":-7},"fa8aa6dd-ed7a-4c7b-b27d-2ea3216ebb20_2","1995-06-02","Art. 109 is van toepassing vanaf 02.06.1995 (art. 1 en 2, KB 30.05.1995 – B.S. 21.07.1995; Numac: 1995003445)\n\nEr wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten uit certificaten van Belgische beleggingsfondsen, met uitsluiting van de inkomsten verleend of toegekend door Belgische fondsen voor belegging in schuldvorderingen als bedoeld in artikel 119quater van de wet van 4 december 1990 op de financiële transacties en de financiële markten.","

\nArt. 109 is van toepassing vanaf 02.06.1995 (art. 1 en 2, KB 30.05.1995 – B.S. 21.07.1995; Numac: 1995003445)

Er wordt volledig afgezien van de inning van de roerende voorheffing op inkomsten uit certificaten van Belgische beleggingsfondsen, met uitsluiting van de inkomsten verleend of toegekend door Belgische fondsen voor belegging in schuldvorderingen als bedoeld in artikel 119quater van de wet van 4 december 1990 op de financiële transacties en de financiële markten.

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