[{"_1":2,"_1943":-5,"_1944":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_164":165,"_199":200,"_210":211},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_32":33,"_48":49,"_151":152,"_153":-7,"_35":36,"_154":155,"_156":157,"_158":159,"_160":161,"_162":163},"id","6e8fc1fc-541d-4f73-820a-71c38b3131ed_2","docId","6e8fc1fc-541d-4f73-820a-71c38b3131ed","title","Artikel 179, KB/WIB 92","articleNumber","179","slug","artikel-179","scope","AJ 1994","contents","Art. 179 is opgeheven vanaf het aanslagjaar 1994 (art. 3 en 4, KB 09.05.1994 - B.S. 19.05.1994; Numac: 1994003332)\n\n(...)","htmlContents","

\nArt. 179 is opgeheven vanaf het aanslagjaar 1994 (art. 3 en 4, KB 09.05.1994 - B.S. 19.05.1994; Numac: 1994003332)

(...)

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Ci.RH.421/607.890 (AAFisc nr. 64/2010) en AFZ nr. 13/2010 d.d. 30/11/2010","addendum-dd-07-12-2015-bij-de-circulaire-nr-ci-rh-421-607-890-aafisc-nr-64-2010-en-afz-nr-13-2010-d-d-30-11-2010",{"_37":93,"_39":94,"_15":96,"_78":79},"CIRC",{"_41":95,"_43":95},"Circulaires",{"_43":97,"_41":98},"circulaires","circ",{"_7":100,"_11":101,"_15":102,"_35":92},"2fb50326-3bb9-4011-b53b-4cc4db708ff5","Addendum d.d. 03.09.2015 bij de Circulaire nr. Ci.RH.421/607.890 (AAFisc nr. 64/2010) en AFZ nr. 13/2010 d.d. 30.11.2010","addendum-d-d-03-09-2015-bij-de-circulaire-nr-ci-rh-421-607-890-aafisc-nr-64-2010-en-afz-nr-13-2010-d-d-30-11-2010",{"_7":104,"_11":105,"_15":106,"_35":92},"b513cf17-cba9-4608-8803-add9928572ee","Circulaire 2022/C/6 over de wederopbouwreserve","circulaire-2022-c-6-over-de-wederopbouwreserve",{"_7":108,"_11":109,"_15":110,"_35":92},"ec3f2a9d-039e-4b77-9c83-a57c6cd745f9","Circulaire 2020/C/140 over de belastingvermindering tax shelter 'COVID-19' voor ondernemingen die hun omzet sterk hebben zien dalen","circulaire-2020-c-140-over-de-belastingvermindering-tax-shelter-covid-19-voor-ondernemingen-die-hun-omzet-sterk-hebben-zien-dalen",{"_7":112,"_11":113,"_15":114,"_35":92},"c7de6ee5-66cf-4306-8087-926fc3c9442b","Circulaire 2020/C/122 over de vrijgestelde reserve ter versterking van de solvabiliteit en het eigen vermogen van de vennootschappen ten gevolge van de COVID-19-pandemie","circulaire-2020-c-122-over-de-vrijgestelde-reserve-ter-versterking-van-de-solvabiliteit-en-het-eigen-vermogen-van-de-vennootschappen-ten-gevolge-van-de-covid-19-pandemie",{"_7":116,"_11":117,"_15":118,"_35":92},"04f908fa-1f4d-4f5e-9dc2-903de45902a6","Circulaire 2020/C/103 over de tijdelijke vrijstelling van doorstorting van de bedrijfsvoorheffing omwille van COVID-19-pandemie–invoering van een specifieke maatregel voor werkgevers die gebruik hebben gemaakt van het stelsel van tijdelijke werkloosheid","circulaire-2020-c-103-over-de-tijdelijke-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-omwille-van-covid-19-pandemie-invoering-van-een-specifieke-maatregel-voor-werkgevers-die-gebruik-hebben-gemaakt-van-het-stelsel-van-tijdelijke-werkloosheid",{"_7":120,"_11":121,"_15":122,"_35":92},"71740c22-b31e-4f67-a5ca-0f5498a410ef","Circulaire nr. Ci.RH.421/607.890 (AAFisc nr. 64/2010) en AFZ nr. 13/2010 d.d. 30.11.2010","circulaire-nr-ci-rh-421-607-890-aafisc-nr-64-2010-en-afz-nr-13-2010-d-d-30-11-2010",{"_7":124,"_11":125,"_15":126,"_35":92},"d0e5ee2a-d895-421b-8572-3168e3561b3f","Circulaire 2017/C/14 betreffende de aangifteverplichting van betalingen verricht aan bepaalde Staten","circulaire-2017-c-14-betreffende-de-aangifteverplichting-van-betalingen-verricht-aan-bepaalde-staten",{"_7":128,"_11":129,"_15":130,"_35":92},"9e59b5be-326d-4951-9b45-602c8c6d809b","Circulaire 2021/C/112 over de aangifteplicht van betalingen naar bepaalde Staten","circulaire-2021-c-112-over-de-aangifteplicht-van-betalingen-naar-bepaalde-staten",{"_7":132,"_11":133,"_15":134,"_35":92},"ab3f8519-1164-4100-a354-0226ae66a969","Circulaire nr. 2017/C/6 betreffende de staten die de internationale standaard inzake transparantie en uitwisseling van inlichtingen voor belastingdoeleinden niet effectief en substantieel toepassen van 26.01.2017","circulaire-nr-2017-c-6-betreffende-de-staten-die-de-internationale-standaard-inzake-transparantie-en-uitwisseling-van-inlichtingen-voor-belastingdoeleinden-niet-effectief-en-substantieel-toepassen-van-26-01-2017",{"_7":136,"_11":137,"_15":138,"_35":92},"aa6d8e5d-f8d2-44ca-bf3b-0b196f0f9e9d","Circulaire 2020/C/135 over de tijdelijke vrijstelling van doorstorting van de BV omwille van COVID-19 pandemie – invoering van een specifieke maatregel voor werkgevers die gebruik hebben gemaakt van het stelsel van tijdelijke werkloosheid - FAQ","circulaire-2020-c-135-over-de-tijdelijke-vrijstelling-van-doorstorting-van-de-bv-omwille-van-covid-19-pandemie-invoering-van-een-specifieke-maatregel-voor-werkgevers-die-gebruik-hebben-gemaakt-van-het-stelsel-van-tijdelijke-werkloosheid-faq",{"_7":140,"_11":141,"_15":142,"_35":92},"8dfad72e-ef23-4ff1-9b4a-80489f2b8d50","Circulaire 2020/C/112 over de tijdelijke aanpassing van de berekening van de vermeerdering wegens geen of ontoereikende voorafbetalingen als gevolg van COVID-19","circulaire-2020-c-112-over-de-tijdelijke-aanpassing-van-de-berekening-van-de-vermeerdering-wegens-geen-of-ontoereikende-voorafbetalingen-als-gevolg-van-covid-19",{"_7":144,"_11":145,"_15":146,"_35":92},"fb06b81a-d6ca-4332-91ec-b17d174dfbb7","Circulaire 2020/C/8 betreffende de door de wet van 11.02.2019 gewijzigde en nieuwe artikels op het vlak van procedure","circulaire-2020-c-8-betreffende-de-door-de-wet-van-11-02-2019-gewijzigde-en-nieuwe-artikels-op-het-vlak-van-procedure",{"_7":148,"_11":149,"_15":150,"_35":92},"9632398f-f897-4d3e-b673-cf684d077a65","Circulaire 2017/C/66 betreffende de internationale standaard inzake transparantie en uitwisseling van inlichtingen voor belastingdoeleinden","circulaire-2017-c-66-betreffende-de-internationale-standaard-inzake-transparantie-en-uitwisseling-van-inlichtingen-voor-belastingdoeleinden","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/6e8fc1fc-541d-4f73-820a-71c38b3131ed","version",2,"versionCount",4,"rank",339,"allVersions",[166,177,186,190],{"_7":167,"_9":10,"_11":12,"_13":14,"_15":16,"_17":168,"_19":169,"_21":170,"_23":171,"_172":173,"_174":175,"_35":36,"_154":155,"_156":157,"_158":161,"_160":161,"_162":163,"_176":-7},"6e8fc1fc-541d-4f73-820a-71c38b3131ed_4","2016-01-01","Art. 179 is van toepassing op betalingen gedaan vanaf 01.01.2016 (art. 1 en 2, KB 01.03.2016 – B.S. 11.03.2016; Numac: 2016003097)\n\n[In afwijking van het vorige lid is dit besluit niet van toepassing op de betalingen gedaan in de loop van een belastbaar tijdperk dat werd afgesloten voor de eerste dag van de maand na die waarin dit besluit in het Belgisch Staatsblad is bekendgemaakt]\n\nDe in artikel 307, § 1, vijfde lid, b, van het Wetboek van inkomstenbelastingen 1992, bedoelde lijst van Staten zonder of met een lage belasting is de hiernavolgende:\n\n1. Abu Dhabi;\n\n2. Ajman;\n\n3. Anguilla;\n\n4. Bahama's;\n\n5. Bahrein;\n\n6. Bermuda;\n\n7. Britse Maagdeneilanden;\n\n8. Kaaimaneilanden;\n\n9. Dubai;\n\n10. Fujairah;\n\n11. Guernsey;\n\n12. Jersey;\n\n13. Eiland Man;\n\n14. Marshalleilanden;\n\n15. Micronesië (Federatie van);\n\n16. Monaco;\n\n17. Montenegro;\n\n18. Nauru;\n\n19. Oezbekistan;\n\n20. Palau;\n\n21. Pitcairneilanden;\n\n22. Ras al Khaimah;\n\n23. Saint-Barthelemy;\n\n24. Sharjah;\n\n25. Somalië;\n\n26. Turkmenistan;\n\n27. Turks en Caicos Eilanden;\n\n28. Umm al Qaiwain;\n\n29. Vanuatu;\n\n30. Wallis-en-Futuna.","

\nArt. 179 is van toepassing op betalingen gedaan vanaf 01.01.2016 (art. 1 en 2, KB 01.03.2016 – B.S. 11.03.2016; Numac: 2016003097)

[In afwijking van het vorige lid is dit besluit niet van toepassing op de betalingen gedaan in de loop van een belastbaar tijdperk dat werd afgesloten voor de eerste dag van de maand na die waarin dit besluit in het Belgisch Staatsblad is bekendgemaakt]

De in artikel 307, § 1, vijfde lid, b, van het Wetboek van inkomstenbelastingen 1992, bedoelde lijst van Staten zonder of met een lage belasting is de hiernavolgende:

1. Abu Dhabi;

2. Ajman;

3. Anguilla;

4. Bahama's;

5. Bahrein;

6. Bermuda;

7. Britse Maagdeneilanden;

8. Kaaimaneilanden;

9. Dubai;

10. Fujairah;

11. Guernsey;

12. Jersey;

13. Eiland Man;

14. Marshalleilanden;

15. Micronesië (Federatie van);

16. Monaco;

17. Montenegro;

18. Nauru;

19. Oezbekistan;

20. Palau;

21. Pitcairneilanden;

22. Ras al Khaimah;

23. Saint-Barthelemy;

24. Sharjah;

25. Somalië;

26. Turkmenistan;

27. Turks en Caicos Eilanden;

28. Umm al Qaiwain;

29. Vanuatu;

30. Wallis-en-Futuna.

",[25,26,27,28,29,30,31],"subjects",[],"referredBy",[],"validFrom",{"_7":178,"_9":10,"_11":12,"_13":14,"_15":16,"_17":179,"_19":180,"_21":181,"_23":182,"_172":183,"_174":184,"_35":36,"_154":155,"_156":157,"_158":185,"_160":161,"_162":163,"_176":-7},"6e8fc1fc-541d-4f73-820a-71c38b3131ed_3","2010-01-01","Art. 179 is van toepassing vanaf 01.01.2010 (art. 1 en 2, KB 06.05.2010 - B.S. 12.05.2010; Numac: 2010003297)\n\nDe in artikel 307, § 1, derde lid, b, van het Wetboek van inkomstenbelastingen 1992, bedoelde lijst van Staten zonder of met een lage belasting is de hiernavolgende:\n\n1. Abu Dhabi\n\n2. Ajman\n\n3. Andorra\n\n4. Anguilla\n\n5. Bahama's\n\n6. Bahrein\n\n7. Bermuda\n\n8. Britse Maagdeneilanden\n\n9. Kaaimaneilanden\n\n10. Dubai\n\n11. Fujairah\n\n12. Guernsey\n\n13. Jersey\n\n14. Jethou\n\n15. Malediven\n\n16. Eiland Man\n\n17. Micronesië (Federatie van)\n\n18. Moldavië\n\n19. Monaco\n\n20. Montenegro\n\n21. Nauru\n\n22. Palau\n\n23. Ras al Khaimah\n\n24. Saint-Barthelemy\n\n25. Sark\n\n26. Sharjah\n\n27. Turks en Caicos Eilanden\n\n28. Umm al Qaiwain\n\n29. Vanuatu\n\n30. Wallis-en-Futuna","

\nArt. 179 is van toepassing vanaf 01.01.2010 (art. 1 en 2, KB 06.05.2010 - B.S. 12.05.2010; Numac: 2010003297)

De in artikel 307, § 1, derde lid, b, van het Wetboek van inkomstenbelastingen 1992, bedoelde lijst van Staten zonder of met een lage belasting is de hiernavolgende:

1. Abu Dhabi

2. Ajman

3. Andorra

4. Anguilla

5. Bahama's

6. Bahrein

7. Bermuda

8. Britse Maagdeneilanden

9. Kaaimaneilanden

10. Dubai

11. Fujairah

12. Guernsey

13. Jersey

14. Jethou

15. Malediven

16. Eiland Man

17. Micronesië (Federatie van)

18. Moldavië

19. Monaco

20. Montenegro

21. Nauru

22. Palau

23. Ras al Khaimah

24. Saint-Barthelemy

25. Sark

26. Sharjah

27. Turks en Caicos Eilanden

28. Umm al Qaiwain

29. Vanuatu

30. Wallis-en-Futuna

",[25,26,27,28,29,30,31],[],[],3,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":187,"_172":188,"_174":189,"_35":36,"_154":155,"_156":157,"_158":159,"_160":161,"_162":163,"_176":-7},[25,26,27,28,29,30,31],[],[],{"_7":191,"_9":10,"_11":12,"_13":14,"_15":16,"_17":192,"_19":193,"_21":194,"_23":195,"_172":196,"_174":197,"_35":36,"_154":155,"_156":157,"_158":198,"_160":161,"_162":163,"_176":-7},"6e8fc1fc-541d-4f73-820a-71c38b3131ed_1","AJ 1992","Art. 179 is van toepassing vanaf het aanslagjaar 1992 (art. 145bis, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)\n\nIn afwijking van artikel 178 en behalve in de gevallen vermeld in artikel 306, tweede lid, van het Wetboek van de inkomstenbelastingen 1992, kunnen rijksinwoners en niet-rijksinwoners van wie de beroepsinkomsten uitsluitend bestaan uit pensioenen, renten of toelagen als vermeld in artikel 23, § 1, 5, van hetzelfde Wetboek, voor elk aanslagjaar van de jaarlijkse hernieuwing van hun aangifte worden ontslagen, op voorwaarde dat voor het onmiddellijk voorafgaande aanslagjaar:\n\n1° het brutobedrag van hun belastbare pensioenen, renten of toelagen niet meer dan 300.000 F bedraagt;\n\n2° hun inkomsten uit onroerende goederen uitsluitend bestaan uit kadastrale inkomens voor een maximumbedrag van 100.000 F;\n\n3° hun inkomsten en opbrengsten van roerende goederen en kapitalen niet meer dan 30.000 F bedragen en geen aanleiding geven tot het verrekenen van een werkelijke of fictieve roerende voorheffing.","

\nArt. 179 is van toepassing vanaf het aanslagjaar 1992 (art. 145bis, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)

In afwijking van artikel 178 en behalve in de gevallen vermeld in artikel 306, tweede lid, van het Wetboek van de inkomstenbelastingen 1992, kunnen rijksinwoners en niet-rijksinwoners van wie de beroepsinkomsten uitsluitend bestaan uit pensioenen, renten of toelagen als vermeld in artikel 23, § 1, 5, van hetzelfde Wetboek, voor elk aanslagjaar van de jaarlijkse hernieuwing van hun aangifte worden ontslagen, op voorwaarde dat voor het onmiddellijk voorafgaande aanslagjaar:

1° het brutobedrag van hun belastbare pensioenen, renten of toelagen niet meer dan 300.000 F bedraagt;

2° hun inkomsten uit onroerende goederen uitsluitend bestaan uit kadastrale inkomens voor een maximumbedrag van 100.000 F;

3° hun inkomsten en opbrengsten van roerende goederen en kapitalen niet meer dan 30.000 F bedragen en geen aanleiding geven tot het verrekenen van een werkelijke of fictieve roerende voorheffing.

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