[{"_1":2,"_1889":-5,"_1890":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_119":120,"_145":146,"_156":157},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_31":32,"_59":60,"_106":107,"_108":-7,"_37":51,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118},"id","ecb09af3-58a7-46c3-9da5-7a3dac4eedb1_1","docId","ecb09af3-58a7-46c3-9da5-7a3dac4eedb1","title","Artikel 63^18/8, KB/WIB 92","articleNumber","63^18/8","slug","artikel-63-18-8","scope","AJ 2013","contents","Art. 63^18/8 heeft uitwerking met ingang van aanslagjaar 2013 (art. 2 en 3, KB 30.09.2014 - B.S. 06.10.2014; Numac: 2014003382)\n\n\nHet maximumbedrag van de voor de vermindering in aanmerking te nemen uitgaven voor kinderoppas vermeld in artikel 145^35 van het Wetboek van de inkomstenbelastingen 1992, is bepaald op 11,20 euro per oppasdag en per kind.","htmlContents","

\nArt. 63^18/8 heeft uitwerking met ingang van aanslagjaar 2013 (art. 2 en 3, KB 30.09.2014 - B.S. 06.10.2014; Numac: 2014003382)

\n
\n

Het maximumbedrag van de voor de vermindering in aanmerking te nemen uitgaven voor kinderoppas vermeld in artikel 145^35 van het Wetboek van de inkomstenbelastingen 1992, is bepaald op 11,20 euro per oppasdag en per kind.

","keywords",[25,26,27,28,29,30],"inkomstenbelasting","personenbelasting","maatstaf van heffing","berekening van de PB","belastingvermindering","kinderoppas","references",[33,50],{"_7":34,"_11":35,"_15":36,"_37":38},"451445a9-0afa-411e-8974-fadb1fd05b70","Artikel 145^35, WIB 92","artikel-145-35","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",[61,62,73,86,90,94,98,102],{"_7":10,"_11":12,"_15":16,"_37":51},{"_7":63,"_11":64,"_15":36,"_37":65},"1d4dc509-b854-4121-a298-9164c6e42098","Commentaar van art. 145^35, 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",{"_7":74,"_11":75,"_15":76,"_37":77},"19f4f55c-1a1e-4140-a9ef-290b28dfa8b1","Circulaire 2018/C/71 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2018","circulaire-2018-c-71-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2018",{"_39":78,"_41":79,"_15":81,"_84":85},"CIRC",{"_43":80,"_45":80},"Circulaires",{"_45":82,"_43":83},"circulaires","circ","shouldPaginate",true,{"_7":87,"_11":88,"_15":89,"_37":77},"35e7c1a1-cf16-4ce5-b63c-3d0159f3c0ce","Circulaire 2022/C/104 over de belastingvermindering voor kinderoppas","circulaire-2022-c-104-over-de-belastingvermindering-voor-kinderoppas",{"_7":91,"_11":92,"_15":93,"_37":77},"8d2414c3-bb3c-46ec-9421-a6baee40b0f9","Circulaire 2022/C/15 over de belastingvermindering voor kinderoppas","circulaire-2022-c-15-over-de-belastingvermindering-voor-kinderoppas",{"_7":95,"_11":96,"_15":97,"_37":77},"34e9a8d0-ff17-454a-9df6-94378c198ea8","Circulaire 2019/C/47 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2019","circulaire-2019-c-47-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2019",{"_7":99,"_11":100,"_15":101,"_37":77},"95ba92bb-4d4a-40d3-bda6-233f765e4c7e","Circulaire 2020/C/117 over de belastingvermindering voor kinderoppas voor activiteiten die worden geannuleerd in het kader van COVID-19","circulaire-2020-c-117-over-de-belastingvermindering-voor-kinderoppas-voor-activiteiten-die-worden-geannuleerd-in-het-kader-van-covid-19",{"_7":103,"_11":104,"_15":105,"_37":77},"db236606-a85d-4d3e-86c2-f2ba7da7ef61","Circulaire 2020/C/102 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2020","circulaire-2020-c-102-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2020","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/ecb09af3-58a7-46c3-9da5-7a3dac4eedb1","version",1,"versionCount",3,"rank",133,"allVersions",[121,132,141],{"_7":122,"_9":10,"_11":12,"_13":14,"_15":16,"_17":123,"_19":124,"_21":125,"_23":126,"_127":128,"_129":130,"_37":51,"_109":110,"_111":112,"_113":116,"_115":116,"_117":118,"_131":-7},"ecb09af3-58a7-46c3-9da5-7a3dac4eedb1_3","2023-08-05","Art. 63^18/8, § 1, wordt opgeheven 10 dagen na publicatie van het koninklijk besluit in het Belgisch Staatsblad (05.08.2023) (art. 4, KB 17.07.2023 - B.S. 26.07.2023; Numac: 2023043989)\n\n[Vanaf 01.01.2021: \"Het maximumbedrag van de voor de vermindering in aanmerking te nemen uitgaven bedraagt 8,40 euro (basisbedrag) per oppasdag en per kind.\" (art. 24 en 25, progW 27.12.2021 - B.S. 31.12.2021; Numac: 2021043625)]\n\n\n§ 1. (...)\n\n§ 2. In uitvoering van artikel 323/2, § 3 van het Wetboek van de inkomstenbelastingen 1992, zijn de instanties die een attest afleveren met het oog op het bekomen van een fiscaal voordeel als bedoeld in artikel 145^35 van hetzelfde Wetboek, verplicht om via het beveiligd elektronisch platform ter beschikking gesteld door de FOD Financiën, de attesten 281.86 die ze hebben uitgegeven, over te maken.\n\nDe in het vorige lid bedoelde elektronische verzending dient te geschieden voor 1 maart van het jaar volgend op het kalenderjaar waarop de attesten 281.86 betrekking hebben, en voor het eerst voor 1 maart 2022.\n\n§ 3. De gegevens die moeten worden meegedeeld door de instanties bedoeld in artikel 145^35, tweede lid, 3° van het Wetboek van de inkomstenbelastingen 1992 zijn:\n\n- het jaar van uitgaven;\n\n- de naam van de instantie of de persoon die instaat voor de opvang alsook op facultatieve basis zijn KBO-nummer;\n\n- het volledige adres van deze instantie of persoon;\n\n- de naam en het volledige adres van \"de certificeringsinstantie\" die de opvanginstantie heeft vergund, erkend, gesubsidieerd, er een kwaliteitslabel heeft aan toegekend of die deze controleert of er toezicht op houdt of die een band heeft met de opvanginstantie in het geval van scholen of hun inrichtende machten;\n\n- het volgnummer van het attest;\n\n- de naam, voornaam, identificatienummer van het Rijksregister of, in voorkomend geval, het identificatienummer van de KSZ en adres van de schuldenaar van de kosten voor opvang;\n\n- de naam, voornaam, identificatienummer van het Rijksregister of, in voorkomend geval, het identificatienummer van de KSZ, geboortedatum en adres van het kind;\n\n- de begin- en einddatum van de opvang, het aantal dagen, het dagtarief van de opvang alsook het ontvangen bedrag;\n\n- de naam en hoedanigheid van de persoon die gemachtigd is om de instantie te vertegenwoordigen of die de persoon die instaat voor de opvang vertegenwoordigt.\n\n§ 4. Onverminderd de noodzakelijke bewaring voor de verdere verwerking met het oog op archivering in het algemeen belang, wetenschappelijk of historisch onderzoek of statistische doeleinden bedoeld in artikel 89 van verordening (EU) 2016/679 van 27 april 2016 van het Europees Parlement en de Raad betreffende de bescherming van natuurlijke personen in verband met de verwerking van persoonsgegevens en betreffende het vrije verkeer van die gegevens en tot intrekking van richtlijn 95/46/EG, worden de gegevens ontvangen door de FOD Financiën met toepassing van het § 3 niet langer bewaard dan noodzakelijk voor de doeleinden waarvoor zij worden verzameld met een maximale bewaartermijn die verstrijkt na 10 jaar vanaf de ontvangst van deze gegevens, met uitzondering van de gevallen waarin nog een beroep of een gerechtelijke procedure hangende is bij het verlopen van deze termijn.\n\n§ 5. Het model van het in het tweede paragraaf bedoelde attest wordt door de Minister van Financiën of zijn gedelegeerde vastgesteld op basis van de gegevens die moeten worden meegedeeld aan de FOD Financiën in toepassing van paragraaf 3.","

\nArt. 63^18/8, § 1, wordt opgeheven 10 dagen na publicatie van het koninklijk besluit in het Belgisch Staatsblad (05.08.2023) (art. 4, KB 17.07.2023 - B.S. 26.07.2023; Numac: 2023043989)

[Vanaf 01.01.2021: \"Het maximumbedrag van de voor de vermindering in aanmerking te nemen uitgaven bedraagt 8,40 euro (basisbedrag) per oppasdag en per kind.\" (art. 24 en 25, progW 27.12.2021 - B.S. 31.12.2021; Numac: 2021043625)]

\n
\n

§ 1. (...)

§ 2. In uitvoering van artikel 323/2, § 3 van het Wetboek van de inkomstenbelastingen 1992, zijn de instanties die een attest afleveren met het oog op het bekomen van een fiscaal voordeel als bedoeld in artikel 145^35 van hetzelfde Wetboek, verplicht om via het beveiligd elektronisch platform ter beschikking gesteld door de FOD Financiën, de attesten 281.86 die ze hebben uitgegeven, over te maken.

De in het vorige lid bedoelde elektronische verzending dient te geschieden voor 1 maart van het jaar volgend op het kalenderjaar waarop de attesten 281.86 betrekking hebben, en voor het eerst voor 1 maart 2022.

§ 3. De gegevens die moeten worden meegedeeld door de instanties bedoeld in artikel 145^35, tweede lid, 3° van het Wetboek van de inkomstenbelastingen 1992 zijn:

- het jaar van uitgaven;

- de naam van de instantie of de persoon die instaat voor de opvang alsook op facultatieve basis zijn KBO-nummer;

- het volledige adres van deze instantie of persoon;

- de naam en het volledige adres van \"de certificeringsinstantie\" die de opvanginstantie heeft vergund, erkend, gesubsidieerd, er een kwaliteitslabel heeft aan toegekend of die deze controleert of er toezicht op houdt of die een band heeft met de opvanginstantie in het geval van scholen of hun inrichtende machten;

- het volgnummer van het attest;

- de naam, voornaam, identificatienummer van het Rijksregister of, in voorkomend geval, het identificatienummer van de KSZ en adres van de schuldenaar van de kosten voor opvang;

- de naam, voornaam, identificatienummer van het Rijksregister of, in voorkomend geval, het identificatienummer van de KSZ, geboortedatum en adres van het kind;

- de begin- en einddatum van de opvang, het aantal dagen, het dagtarief van de opvang alsook het ontvangen bedrag;

- de naam en hoedanigheid van de persoon die gemachtigd is om de instantie te vertegenwoordigen of die de persoon die instaat voor de opvang vertegenwoordigt.

§ 4. Onverminderd de noodzakelijke bewaring voor de verdere verwerking met het oog op archivering in het algemeen belang, wetenschappelijk of historisch onderzoek of statistische doeleinden bedoeld in artikel 89 van verordening (EU) 2016/679 van 27 april 2016 van het Europees Parlement en de Raad betreffende de bescherming van natuurlijke personen in verband met de verwerking van persoonsgegevens en betreffende het vrije verkeer van die gegevens en tot intrekking van richtlijn 95/46/EG, worden de gegevens ontvangen door de FOD Financiën met toepassing van het § 3 niet langer bewaard dan noodzakelijk voor de doeleinden waarvoor zij worden verzameld met een maximale bewaartermijn die verstrijkt na 10 jaar vanaf de ontvangst van deze gegevens, met uitzondering van de gevallen waarin nog een beroep of een gerechtelijke procedure hangende is bij het verlopen van deze termijn.

§ 5. Het model van het in het tweede paragraaf bedoelde attest wordt door de Minister van Financiën of zijn gedelegeerde vastgesteld op basis van de gegevens die moeten worden meegedeeld aan de FOD Financiën in toepassing van paragraaf 3.

",[25,26,27,28,29,30],"subjects",[],"referredBy",[],"validFrom",{"_7":133,"_9":10,"_11":12,"_13":14,"_15":16,"_17":134,"_19":135,"_21":136,"_23":137,"_127":138,"_129":139,"_37":51,"_109":110,"_111":112,"_113":140,"_115":116,"_117":118,"_131":-7},"ecb09af3-58a7-46c3-9da5-7a3dac4eedb1_2","2022-01-01","Art. 63^18/8, § 2 tot 5, treedt in werking op 01.01.2022 (art. 1 en 2, KB 23.12.2021 - B.S. 31.12.2021; Numac: 2021043553; err. B.S. 25.01.2022)\n\n[Vanaf 01.01.2021: \"Het maximumbedrag van de voor de vermindering in aanmerking te nemen uitgaven bedraagt 8,40 euro (basisbedrag) per oppasdag en per kind.\" (art. 24 en 25, progW 27.12.2021 - B.S. 31.12.2021; Numac: 2021043625)]\n\n\n§ 1. Het maximumbedrag van de voor de vermindering in aanmerking te nemen uitgaven voor kinderoppas vermeld in artikel 145^35 van het Wetboek van de inkomstenbelastingen 1992, is bepaald op 11,20 euro per oppasdag en per kind.\n\n§ 2. In uitvoering van artikel 323/2, § 3 van het Wetboek van de inkomstenbelastingen 1992, zijn de instanties die een attest afleveren met het oog op het bekomen van een fiscaal voordeel als bedoeld in artikel 145^35 van hetzelfde Wetboek, verplicht om via het beveiligd elektronisch platform ter beschikking gesteld door de FOD Financiën, de attesten 281.86 die ze hebben uitgegeven, over te maken.\n\nDe in het vorige lid bedoelde elektronische verzending dient te geschieden voor 1 maart van het jaar volgend op het kalenderjaar waarop de attesten 281.86 betrekking hebben, en voor het eerst voor 1 maart 2022.\n\n§ 3. De gegevens die moeten worden meegedeeld door de instanties bedoeld in artikel 145^35, tweede lid, 3° van het Wetboek van de inkomstenbelastingen 1992 zijn:\n\n- het jaar van uitgaven;\n\n- de naam van de instantie of de persoon die instaat voor de opvang alsook op facultatieve basis zijn KBO-nummer;\n\n- het volledige adres van deze instantie of persoon;\n\n- de naam en het volledige adres van \"de certificeringsinstantie\" die de opvanginstantie heeft vergund, erkend, gesubsidieerd, er een kwaliteitslabel heeft aan toegekend of die deze controleert of er toezicht op houdt of die een band heeft met de opvanginstantie in het geval van scholen of hun inrichtende machten;\n\n- het volgnummer van het attest;\n\n- de naam, voornaam, identificatienummer van het Rijksregister of, in voorkomend geval, het identificatienummer van de KSZ en adres van de schuldenaar van de kosten voor opvang;\n\n- de naam, voornaam, identificatienummer van het Rijksregister of, in voorkomend geval, het identificatienummer van de KSZ, geboortedatum en adres van het kind;\n\n- de begin- en einddatum van de opvang, het aantal dagen, het dagtarief van de opvang alsook het ontvangen bedrag;\n\n- de naam en hoedanigheid van de persoon die gemachtigd is om de instantie te vertegenwoordigen of die de persoon die instaat voor de opvang vertegenwoordigt.\n\n§ 4. Onverminderd de noodzakelijke bewaring voor de verdere verwerking met het oog op archivering in het algemeen belang, wetenschappelijk of historisch onderzoek of statistische doeleinden bedoeld in artikel 89 van verordening (EU) 2016/679 van 27 april 2016 van het Europees Parlement en de Raad betreffende de bescherming van natuurlijke personen in verband met de verwerking van persoonsgegevens en betreffende het vrije verkeer van die gegevens en tot intrekking van richtlijn 95/46/EG, worden de gegevens ontvangen door de FOD Financiën met toepassing van het § 3 niet langer bewaard dan noodzakelijk voor de doeleinden waarvoor zij worden verzameld met een maximale bewaartermijn die verstrijkt na 10 jaar vanaf de ontvangst van deze gegevens, met uitzondering van de gevallen waarin nog een beroep of een gerechtelijke procedure hangende is bij het verlopen van deze termijn.\n\n§ 5. Het model van het in het tweede paragraaf bedoelde attest wordt door de Minister van Financiën of zijn gedelegeerde vastgesteld op basis van de gegevens die moeten worden meegedeeld aan de FOD Financiën in toepassing van paragraaf 3.","

\nArt. 63^18/8, § 2 tot 5, treedt in werking op 01.01.2022 (art. 1 en 2, KB 23.12.2021 - B.S. 31.12.2021; Numac: 2021043553; err. B.S. 25.01.2022)

\n
\n

§ 1. Het maximumbedrag van de voor de vermindering in aanmerking te nemen uitgaven voor kinderoppas vermeld in artikel 145^35 van het Wetboek van de inkomstenbelastingen 1992, is bepaald op 11,20 euro per oppasdag en per kind.

§ 3. De gegevens die moeten worden meegedeeld door de instanties bedoeld in artikel 145^35, tweede lid, 3° van het Wetboek van de inkomstenbelastingen 1992 zijn:

- het jaar van uitgaven;

- de naam van de instantie of de persoon die instaat voor de opvang alsook op facultatieve basis zijn KBO-nummer;

- het volledige adres van deze instantie of persoon;

- het volgnummer van het attest;

- de naam, voornaam, identificatienummer van het Rijksregister of, in voorkomend geval, het identificatienummer van de KSZ en adres van de schuldenaar van de kosten voor opvang;

- de naam, voornaam, identificatienummer van het Rijksregister of, in voorkomend geval, het identificatienummer van de KSZ, geboortedatum en adres van het kind;

- de begin- en einddatum van de opvang, het aantal dagen, het dagtarief van de opvang alsook het ontvangen bedrag;

- de naam en hoedanigheid van de persoon die gemachtigd is om de instantie te vertegenwoordigen of die de persoon die instaat voor de opvang vertegenwoordigt.

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