[{"_1":2,"_1864":-5,"_1865":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_86":87,"_121":122,"_131":132},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_31":32,"_59":60,"_73":74,"_75":-7,"_37":51,"_76":77,"_78":79,"_80":81,"_82":83,"_84":85},"id","a4232758-cbbb-4e89-9809-82efefabc966_3","docId","a4232758-cbbb-4e89-9809-82efefabc966","title","Artikel 43^1, KB/WIB 92","articleNumber","43^1","slug","artikel-43-1","scope","AJ 2007","contents","Art. 43^1 is van toepassing vanaf het aanslagjaar 2007 (art. 1, B, en 2, KB 12.05.2004 - B.S. 27.05.2004; Numac: 2004003216)\n\nVoor de toepassing van artikel 66bis van het Wetboek van de inkomstenbelastingen 1992 wordt de grens van 25 kilometer verhoogd tot 100 kilometer.","htmlContents","

\nArt. 43^1 is van toepassing vanaf het aanslagjaar 2007 (art. 1, B, en 2, KB 12.05.2004 - B.S. 27.05.2004; Numac: 2004003216)

Voor de toepassing van artikel 66bis van het Wetboek van de inkomstenbelastingen 1992 wordt de grens van 25 kilometer verhoogd tot 100 kilometer.

","keywords",[25,26,27,28,29,30],"inkomstenbelasting","personenbelasting","maatstaf van heffing","beroepsinkomen","netto-inkomen","beroepskosten","references",[33,50],{"_7":34,"_11":35,"_15":36,"_37":38},"46ad3bb6-2475-477d-9e6d-a38d4a60f438","Artikel 66bis, WIB 92","artikel-66bis","collection",{"_39":40,"_41":42,"_15":47},"code","WIB92","name",{"_43":44,"_45":46},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_45":48,"_43":49},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":10,"_11":12,"_15":16,"_37":51},{"_39":52,"_41":53,"_15":56},"KB/WIB92",{"_43":54,"_45":55},"KB/WIB 92","Koninklijk Besluit tot uitvoering van het WIB 92",{"_45":57,"_43":58},"koninklijk-besluit-wib-92","kbwib92","referencedBy",[61,62],{"_7":10,"_11":12,"_15":16,"_37":51},{"_7":63,"_11":64,"_15":36,"_37":65},"3f775a01-657c-48c8-899b-e1db3d87dee3","Commentaar van art. 66bis, WIB 92 (bijwerking)",{"_39":66,"_41":67,"_15":70},"ComIB92",{"_43":68,"_45":69},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_45":71,"_43":72},"commentaar-wib-92","comib92","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/a4232758-cbbb-4e89-9809-82efefabc966","version",3,"versionCount",4,"rank",53,"allVersions",[88,99,103,112],{"_7":89,"_9":10,"_11":12,"_13":14,"_15":16,"_17":90,"_19":91,"_21":92,"_23":93,"_94":95,"_96":97,"_37":51,"_76":77,"_78":79,"_80":83,"_82":83,"_84":85,"_98":-7},"a4232758-cbbb-4e89-9809-82efefabc966_4","","Art. 43^1 tweede lid, is van toepassing vanaf het belastbaar tijdperk dat aanvangt vanaf 01.01.2024 (art. 3 en 4, KB 09.04.2024 - B.S. 15.04.2024; Numac: 2024003289)\n\nVoor de toepassing van artikel 66bis van het Wetboek van de inkomstenbelastingen 1992 wordt de grens van 25 kilometer verhoogd tot 100 kilometer.\n\nHet in artikel 66bis, derde lid, van hetzelfde Wetboek vermelde bedrag wordt op 0,178 euro per kilometer gebracht voor de kosten met betrekking tot de verplaatsingen die vanaf 1 januari 2024 worden gedaan.","

\nArt. 43^1 tweede lid, is van toepassing vanaf het belastbaar tijdperk dat aanvangt vanaf 01.01.2024 (art. 3 en 4, KB 09.04.2024 - B.S. 15.04.2024; Numac: 2024003289)

Voor de toepassing van artikel 66bis van het Wetboek van de inkomstenbelastingen 1992 wordt de grens van 25 kilometer verhoogd tot 100 kilometer.

Het in artikel 66bis, derde lid, van hetzelfde Wetboek vermelde bedrag wordt op 0,178 euro per kilometer gebracht voor de kosten met betrekking tot de verplaatsingen die vanaf 1 januari 2024 worden gedaan.

",[25,26,27,28,29,30],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":100,"_94":101,"_96":102,"_37":51,"_76":77,"_78":79,"_80":81,"_82":83,"_84":85,"_98":-7},[25,26,27,28,29,30],[],[],{"_7":104,"_9":10,"_11":12,"_13":14,"_15":16,"_17":105,"_19":106,"_21":107,"_23":108,"_94":109,"_96":110,"_37":51,"_76":77,"_78":79,"_80":111,"_82":83,"_84":85,"_98":-7},"a4232758-cbbb-4e89-9809-82efefabc966_2","AJ 2006","Art. 43^1 is van toepassing vanaf het aanslagjaar 2006 (art. 1, A, en 2, KB 12.05.2004 - B.S. 27.05.2004; Numac: 2004003216)\n\nVoor de toepassing van artikel 66bis van het Wetboek van de inkomstenbelastingen 1992 wordt de grens van 25 kilometer verhoogd tot 75 kilometer.","

\nArt. 43^1 is van toepassing vanaf het aanslagjaar 2006 (art. 1, A, en 2, KB 12.05.2004 - B.S. 27.05.2004; Numac: 2004003216)

Voor de toepassing van artikel 66bis van het Wetboek van de inkomstenbelastingen 1992 wordt de grens van 25 kilometer verhoogd tot 75 kilometer.

",[25,26,27,28,29,30],[],[],2,{"_7":113,"_9":10,"_11":12,"_13":14,"_15":16,"_17":114,"_19":115,"_21":116,"_23":117,"_94":118,"_96":119,"_37":51,"_76":77,"_78":79,"_80":120,"_82":83,"_84":85,"_98":-7},"a4232758-cbbb-4e89-9809-82efefabc966_1","AJ 2003","Art. 43^1 is van toepassing vanaf het aanslagjaar 2003 (art. 1, KB 22.08.2002 - B.S. 05.09.2002; Numac: 2002003399)\n\nVoor de toepassing van artikel 66bis van het Wetboek van de inkomstenbelastingen 1992 wordt de grens van 25 kilometer verhoogd tot 50 kilometer.","

\nArt. 43^1 is van toepassing vanaf het aanslagjaar 2003 (art. 1, KB 22.08.2002 - B.S. 05.09.2002; Numac: 2002003399)

Voor de toepassing van artikel 66bis van het Wetboek van de inkomstenbelastingen 1992 wordt de grens van 25 kilometer verhoogd tot 50 kilometer.

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