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\nArt. 64 is van toepassing vanaf het aanslagjaar 1992 (art. 48bis, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)

Overeenkomstig artikel 162, eerste lid, van het Wetboek van de inkomstenbelastingen 1992 wordt het vermeerderingspercentage vastgesteld in verhouding tot de basisrentevoet die in de tabel hierna is aangegeven:

\n\n\n\n\n\n\n\n\n

Aanslagjaar	Basisrentevoet
1993	9

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\nArt. 64 is van toepassing voor het aanslagjaar 2017 (art. 1 en 2, KB 07.03.2016 - B.S. 09.03.2016; Numac: 2016003089)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

Aanslagjaar	Basisrentevoet
1993	9
1996	7
2015	0,75
2016	0,50
\n2017	\n0,50

",[25,26,27,28,29,30,31,32,33],"subjects",[],"referredBy",[],"validFrom",{"_7":104,"_9":10,"_11":12,"_13":14,"_15":16,"_17":105,"_19":106,"_21":107,"_23":108,"_98":109,"_100":110,"_40":54,"_80":81,"_82":83,"_84":111,"_86":87,"_88":89,"_102":-7},"bc24a7f2-e77d-4635-aa4a-24f702b794c9_4","AJ 2016","Art. 64 is van toepassing vanaf het aanslagjaar 2016 (art. 1 en 2, KB 02.03.2015 - B.S. 06.03.2015; Numac: 2015003072)\n\nOvereenkomstig artikel 162, eerste lid, van het Wetboek van de inkomstenbelastingen 1992 wordt het vermeerderingspercentage vastgesteld in verhouding tot de basisrentevoet die in de tabel hierna is aangegeven:","

\nArt. 64 is van toepassing vanaf het aanslagjaar 2016 (art. 1 en 2, KB 02.03.2015 - B.S. 06.03.2015; Numac: 2015003072)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

Aanslagjaar	Basisrentevoet
1993	9
1996	7
2015	0,75
2016	0,50

",[25,26,27,28,29,30,31,32,33],[],[],4,{"_7":113,"_9":10,"_11":12,"_13":14,"_15":16,"_17":114,"_19":115,"_21":116,"_23":117,"_98":118,"_100":119,"_40":54,"_80":81,"_82":83,"_84":120,"_86":87,"_88":89,"_102":-7},"bc24a7f2-e77d-4635-aa4a-24f702b794c9_3","AJ 2015","Art. 64 is van toepassing vanaf het aanslagjaar 2015 (art. 1 en 2, KB 24.02.2014 - B.S. 27.02.2014; Numac: 2014003070)\n\nOvereenkomstig artikel 162, eerste lid, van het Wetboek van de inkomstenbelastingen 1992 wordt het vermeerderingspercentage vastgesteld in verhouding tot de basisrentevoet die in de tabel hierna is aangegeven:","

\nArt. 64 is van toepassing vanaf het aanslagjaar 2015 (art. 1 en 2, KB 24.02.2014 - B.S. 27.02.2014; Numac: 2014003070)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

Aanslagjaar	Basisrentevoet
1993	9
1996	7
2015	0,75

",[25,26,27,28,29,30,31,32,33],[],[],3,{"_7":122,"_9":10,"_11":12,"_13":14,"_15":16,"_17":123,"_19":124,"_21":125,"_23":126,"_98":127,"_100":128,"_40":54,"_80":81,"_82":83,"_84":129,"_86":87,"_88":89,"_102":-7},"bc24a7f2-e77d-4635-aa4a-24f702b794c9_2","AJ 1996","Art. 64 is van toepassing vanaf het aanslagjaar 1996 (art. 1 en 2, KB 13.03.1995 - B.S. 16.03.1995; Numac: 1995003212)\n\nOvereenkomstig artikel 162, eerste lid, van het Wetboek van de inkomstenbelastingen 1992 wordt het vermeerderingspercentage vastgesteld in verhouding tot de basisrentevoet die in de tabel hierna is aangegeven:","

\nArt. 64 is van toepassing vanaf het aanslagjaar 1996 (art. 1 en 2, KB 13.03.1995 - B.S. 16.03.1995; Numac: 1995003212)

\n\n\n\n\n\n\n\n\n\n\n\n\n

Aanslagjaar	Basisrentevoet
1993	9
1996	7

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