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Art. 77bis is van toepassing vanaf het aanslagjaar 2007 (art. 3, KB 17.09.2005 - B.S. 03.10.2005; Numac: 2005003705)

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De in de artikelen 205bis tot 205septies van het Wetboek van de inkomstenbelastingen 1992 omschreven aftrek voor risicokapitaal wordt, tot het bedrag van de restwinst na toepassing van artikel 77 afgetrokken.

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\nArt. 77bis (opgeheven) treedt in werking op 31.12.2021 en is van toepassing vanaf aanslagjaar 2022 (art. 98 en 99, W 27.06.2021 - B.S. 30.06.2021; Numac: 2021021157; erratum B.S. 12.07.2021)

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(...)

",[25,26,27,28,29,30],"subjects",[],"referredBy",[],"validFrom",{"_7":126,"_9":10,"_11":12,"_13":14,"_15":16,"_17":127,"_19":128,"_21":129,"_23":130,"_120":131,"_122":132,"_37":58,"_102":103,"_104":105,"_106":133,"_108":109,"_110":111,"_124":-7},"cfc04e47-ded0-4671-877c-01ad99be0b81_3","AJ 2021","Art. 77bis wordt opgeheven vanaf aanslagjaar 2021 (art. 8 en 11, KB 09.12.2019 - B.S. 20.12.2019; Numac: 2019031089)\n\n\n(...)","

Art. 77bis wordt opgeheven vanaf aanslagjaar 2021 (art. 8 en 11, KB 09.12.2019 - B.S. 20.12.2019; Numac: 2019031089)

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(...)

",[25,26,27,28,29,30],[],[],3,{"_7":135,"_9":10,"_11":12,"_13":14,"_15":16,"_17":136,"_19":137,"_21":138,"_23":139,"_120":140,"_122":141,"_37":58,"_102":103,"_104":105,"_106":142,"_108":109,"_110":111,"_124":-7},"cfc04e47-ded0-4671-877c-01ad99be0b81_2","AJ 2008","Art. 77bis is van toepassing vanaf aanslagjaar 2008 op de octrooi-inkomsten bedoeld in artikel 205^2, WIB 92, die betrekking hebben op octrooien in de zin van artikel 205^2, § 2, van hetzelfde Wetboek, die niet door de vennootschap, een licentienemer of verbonden ondernemingen zijn gebruikt voor verkopen van goederen of diensten aan onafhankelijke derden vóór 01.01.2007 (art. 2, KB 11.01.2009 - B.S. 15.01.2009; Numac: 2009003001)\n\n\nDe in de artikelen 205bis tot 205septies van het Wetboek van de inkomstenbelastingen 1992 omschreven aftrek voor risicokapitaal wordt, tot het bedrag van de restwinst na toepassing van artikel 77/1 afgetrokken.","

Art. 77bis is van toepassing vanaf aanslagjaar 2008 op de octrooi-inkomsten bedoeld in artikel 205^2, WIB 92, die betrekking hebben op octrooien in de zin van artikel 205^2, § 2, van hetzelfde Wetboek, die niet door de vennootschap, een licentienemer of verbonden ondernemingen zijn gebruikt voor verkopen van goederen of diensten aan onafhankelijke derden vóór 01.01.2007 (art. 2, KB 11.01.2009 - B.S. 15.01.2009; Numac: 2009003001)

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