[{"_1":2,"_1867":-5,"_1868":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_92":93,"_127":128,"_137":138},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_31":32,"_47":48,"_79":80,"_81":-7,"_34":35,"_82":83,"_84":85,"_86":87,"_88":89,"_90":91},"id","cfc04e47-ded0-4671-877c-01ad99be0b81_3","docId","cfc04e47-ded0-4671-877c-01ad99be0b81","title","Artikel 77bis, KB/WIB 92","articleNumber","77bis","slug","artikel-77bis","scope","AJ 2021","contents","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(...)","htmlContents","

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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(...)

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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":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":106,"_100":107,"_102":108,"_34":35,"_82":83,"_84":85,"_86":87,"_88":89,"_90":91,"_104":-7},[25,26,27,28,29,30],[],[],{"_7":110,"_9":10,"_11":12,"_13":14,"_15":16,"_17":111,"_19":112,"_21":113,"_23":114,"_100":115,"_102":116,"_34":35,"_82":83,"_84":85,"_86":117,"_88":89,"_90":91,"_104":-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)

\n
\n

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 77/1 afgetrokken.

",[25,26,27,28,29,30],[],[],2,{"_7":119,"_9":10,"_11":12,"_13":14,"_15":16,"_17":120,"_19":121,"_21":122,"_23":123,"_100":124,"_102":125,"_34":35,"_82":83,"_84":85,"_86":126,"_88":89,"_90":91,"_104":-7},"cfc04e47-ded0-4671-877c-01ad99be0b81_1","AJ 2007","Art. 77bis is van toepassing vanaf het aanslagjaar 2007 (art. 3, KB 17.09.2005 - B.S. 03.10.2005; Numac: 2005003705)\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 afgetrokken.","

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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