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\nArt. 63^1 is van toepassing vanaf aanslagjaar 1994 (art. 9 en 21, KB 01.09.1995 - B.S. 05.10.1995; Numac: 1995003549)

De persoonlijke bijdragen voor aanvullende verzekering tegen ouderdom en vroegtijdige dood bedoeld in artikel 145^3, van het Wetboek van de inkomstenbelastingen 1992 worden voor de vermindering van het lange termijnsparen in aanmerking genomen overeenkomstig de bepalingen van de artikelen 34 en 35.

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\nArt. 63^1 is van toepassing op de bijdragen en premies, andere dan die zijn betaald in uitvoering van individuele toezeggingen, die zijn betaald vanaf 01.01.2004 (art. 4 en 5, KB 01.03.2005 - B.S. 09.03.2005; Numac: 2005003087)

De persoonlijke bijdragen en premies betaald door de werkgever of de onderneming bedoeld in artikel 145^3, van het Wetboek van de inkomstenbelastingen 1992 worden voor de vermindering van het lange termijnsparen in aanmerking genomen overeenkomstig de bepalingen van de artikelen 34 en 35.

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