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\nArt. 61 is van toepassing vanaf het aanslagjaar 2000 (art. 1 en 3, KB 27.01.2000 – B.S. 03.02.2000; Numac: 1999003662)

Het hoogst aftrekbare bedrag van de uitgaven voor kinderoppas vermeld in artikel 113, § 1, van het Wetboek van de inkomstenbelastingen 1992, is, na de toepassing van de door artikel 104, 7°, van hetzelfde Wetboek ingestelde beperking tot 80 %, bepaald op 450 F per oppasdag en per kind.

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\nAfdeling XXIII en art. 61 worden opgeheven vanaf aanslagjaar 2013 (art. 1 en 3, KB 30.09.2014 – B.S. 06.10.2014; Numac: 2014003382)

(...)

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\nArt. 61 is van toepassing vanaf 28.12.2006 (art. 8, KB 11.12.2006 – B.S. 18.12.2006; Numac: 2006003580)

Het hoogst aftrekbare bedrag van de uitgaven voor kinderoppas vermeld in artikel 113, § 1, van het Wetboek van de inkomstenbelastingen 1992, is (...) bepaald op 11,20 euro per oppasdag en per kind.

",[25,26,27,28,29],[],[],4,{"_7":162,"_9":10,"_11":12,"_13":14,"_15":16,"_17":163,"_19":164,"_21":165,"_23":166,"_147":167,"_149":168,"_36":50,"_129":130,"_131":132,"_133":169,"_135":136,"_137":138,"_151":-7},"fd770744-0032-444b-ad73-1812ccfd481e_3","AJ 2002","Art. 61 is van toepassing vanaf het aanslagjaar 2002 (art. 2 en 9, KB 20.07.2000 – B.S. 30.08.2000; Numac: 2000003468 - err. 08.03.2000)\n\nHet hoogst aftrekbare bedrag van de uitgaven voor kinderoppas vermeld in artikel 113, § 1, van het Wetboek van de inkomstenbelastingen 1992, is, na de toepassing van de door artikel 104, 7°, van hetzelfde Wetboek ingestelde beperking tot 80 %, bepaald op 11,20 euro per oppasdag en per kind.","

\nArt. 61 is van toepassing vanaf het aanslagjaar 2002 (art. 2 en 9, KB 20.07.2000 – B.S. 30.08.2000; Numac: 2000003468 - err. 08.03.2000)

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\nArt. 61 is van toepassing vanaf het aanslagjaar 1992 (KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Het hoogst aftrekbare bedrag van de uitgaven voor kinderoppas vermeld in artikel 113, § 1, van het Wetboek van de inkomstenbelastingen 1992, is, na de toepassing van de door artikel 104, eerste lid, 7°, van hetzelfde Wetboek ingestelde beperking tot 80 %, bepaald op 345 F per oppasdag en per kind.

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