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\nArt. 89 is van toepassing vanaf het aanslagjaar 1992 (art. 115, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Ten aanzien van bepaalde categorieën van belastingplichtigen die tot buitengewone beroepskosten genoodzaakt zijn, kan de Minister van Financiën of zijn gedelegeerde het deel van het bruto-inkomen bepalen dat voor het berekenen van de bedrijfsvoorheffing in aanmerking komt.

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\nArt. 89 wordt opgeheven vanaf 01.01.2024 (art. 1 en 3, KB 11.12.2023 - B.S. 15.12.2023; Numac: 2023048149)

(...)

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\nArt. 89 wordt opgeheven vanaf 01.01.2023 (art. 4 en 6, KB 19.12.2022 - B.S. 30.12.2022; Numac: 2022043137)[art. 4, KB 19.12.2022 - B.S. 30.12.2022 wordt ingetrokken (art. 13, KB 23.06.2023 - B.S. 30.06.2023; Numac: 2023042851)]

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