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\nArt. 63^4bis is van toepassing vanaf aanslagjaar 2006 (art. 1, KB 10.11.2005 - B.S. 18.11.2005; Numac: 2005003792)

Het in artikel 145^8, tweede lid, van het Wetboek van de inkomstenbelastingen 1992 vermelde bedrag van 500 euro wordt verhoogd tot 625 euro.

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\nArt. 63^4bis is van toepassing vanaf 16.06.2017 (art. 4, KB 22.05.2017 - B.S. 06.06.2017; Numac: 2017030371)

Het in artikel 145^8, § 1, tweede lid, van het Wetboek van de inkomstenbelastingen 1992 vermelde bedrag van 500 euro wordt verhoogd tot 625 euro.

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