[{"_1":2,"_1840":-5,"_1841":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_72":73,"_98":99,"_107":108},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_27":28,"_43":44,"_59":60,"_61":-7,"_30":31,"_62":63,"_64":65,"_66":67,"_68":69,"_70":71},"id","9e66d30c-4886-49c1-b52e-68691fd422de_2","docId","9e66d30c-4886-49c1-b52e-68691fd422de","title","Artikel 95^5, KB/WIB 92","articleNumber","95^5","slug","artikel-95-5","scope","2015-04-02","contents","Art. 95^5 wordt opgeheven vanaf 02.04.2015 (art. 14 en 15, W 24.03.2015 - B.S. 02.04.2015; Numac: 2015003117)\n\n(...)","htmlContents","

Art. 95^5 wordt opgeheven vanaf 02.04.2015 (art. 14 en 15, W 24.03.2015 - B.S. 02.04.2015; Numac: 2015003117)

(...)

","keywords",[25,26],"inkomstenbelasting","bedrijfsvoorheffing","references",[29],{"_7":10,"_11":12,"_15":16,"_30":31},"collection",{"_32":33,"_34":35,"_15":40},"code","KB/WIB92","name",{"_36":37,"_38":39},"short","KB/WIB 92","long","Koninklijk Besluit tot uitvoering van het WIB 92",{"_38":41,"_36":42},"koninklijk-besluit-wib-92","kbwib92","referencedBy",[45,46],{"_7":10,"_11":12,"_15":16,"_30":31},{"_7":47,"_11":48,"_15":49,"_30":50},"903e715d-41c8-490a-94b3-b26828fdd0c1","Circulaire 2025/C/50 over de 'vrijstelling van doorstorting van de bedrijfsvoorheffing voor ploegenarbeid', wat betreft de voorwaarde 'de ploegen doen hetzelfde werk zowel qua inhoud als qua omvang'","circulaire-2025-c-50-over-de-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-ploegenarbeid-wat-betreft-de-voorwaarde-de-ploegen-doen-hetzelfde-werk-zowel-qua-inhoud-als-qua-omvang",{"_32":51,"_34":52,"_15":54,"_57":58},"CIRC",{"_36":53,"_38":53},"Circulaires",{"_38":55,"_36":56},"circulaires","circ","shouldPaginate",true,"commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/9e66d30c-4886-49c1-b52e-68691fd422de","version",2,"versionCount",3,"rank",231,"allVersions",[74,85,89],{"_7":75,"_9":10,"_11":12,"_13":14,"_15":16,"_17":76,"_19":77,"_21":78,"_23":79,"_80":81,"_82":83,"_30":31,"_62":63,"_64":65,"_66":69,"_68":69,"_70":71,"_84":-7},"9e66d30c-4886-49c1-b52e-68691fd422de_3","2019-05-19","Art. 95^5 is van toepassing 10 dagen na publicatie van het besluit in het Belgisch Staatsblad (19.05.2019) (art. 3, KB 13.04.2019 - B.S. 09.05.2019; Numac: 2019012149)\n\nOm met toepassing van artikel 275^8, § 1, achtste lid, of artikel 275^9, § 1, negende lid, van het Wetboek van de inkomstenbelastingen 1992 in de plaats van de werkgever de tijdelijke vrijstelling van doorstorting van de bedrijfsvoorheffing te verkrijgen, wordt voorafgaandelijk een formulier overgelegd waarvan het model door de minister die Financiën onder zijn bevoegdheid heeft of zijn gedelegeerde wordt vastgesteld, en waarin de volgende gegevens en verklaringen worden opgenomen:\n\n- de identiteit van in artikel 275^8, § 1, of artikel 275^9, § 1, van hetzelfde Wetboek, bedoelde werkgever, of in voorkomend geval de hiermee gelijkgestelde vennootschap;\n\n- de identiteit van de onderneming die erkend is voor uitzendarbeid;\n\n- in voorkomend geval, de identiteit van de vennootschap deel uitmaakt van een groep van vennootschappen waartoe ook de werkgever behoort en die de in artikel 275^8, of artikel 275^9, van hetzelfde Wetboek, bedoelde investering heeft verricht;\n\n- de omschrijving van de opzet en uitvoering van de investering;\n\n- het aantal en de beschrijving van de ten gevolge van deze investering gecreëerde nieuwe arbeidsplaatsen die door de onderneming die erkend is voor uitzendarbeid zullen worden ingevuld;\n\n- de datum of verwachte datum van de eerste invulling van elk van deze arbeidsplaatsen die door de onderneming die erkend is voor uitzendarbeid zullen worden ingevuld;\n\n- een verklaring waarin de werkgever en de onderneming die erkend is voor uitzendarbeid gezamenlijk erkennen verantwoordelijk te zijn voor het leveren van het bewijs bedoeld in artikel 275^8, § 4, vijfde lid, van hetzelfde Wetboek, met het oog op het bekomen van de definitieve vrijstelling.","

Art. 95^5 is van toepassing 10 dagen na publicatie van het besluit in het Belgisch Staatsblad (19.05.2019) (art. 3, KB 13.04.2019 - B.S. 09.05.2019; Numac: 2019012149)

Om met toepassing van artikel 275^8, § 1, achtste lid, of artikel 275^9, § 1, negende lid, van het Wetboek van de inkomstenbelastingen 1992 in de plaats van de werkgever de tijdelijke vrijstelling van doorstorting van de bedrijfsvoorheffing te verkrijgen, wordt voorafgaandelijk een formulier overgelegd waarvan het model door de minister die Financiën onder zijn bevoegdheid heeft of zijn gedelegeerde wordt vastgesteld, en waarin de volgende gegevens en verklaringen worden opgenomen:

- de identiteit van in artikel 275^8, § 1, of artikel 275^9, § 1, van hetzelfde Wetboek, bedoelde werkgever, of in voorkomend geval de hiermee gelijkgestelde vennootschap;

- de identiteit van de onderneming die erkend is voor uitzendarbeid;

- in voorkomend geval, de identiteit van de vennootschap deel uitmaakt van een groep van vennootschappen waartoe ook de werkgever behoort en die de in artikel 275^8, of artikel 275^9, van hetzelfde Wetboek, bedoelde investering heeft verricht;

- de omschrijving van de opzet en uitvoering van de investering;

- het aantal en de beschrijving van de ten gevolge van deze investering gecreëerde nieuwe arbeidsplaatsen die door de onderneming die erkend is voor uitzendarbeid zullen worden ingevuld;

- de datum of verwachte datum van de eerste invulling van elk van deze arbeidsplaatsen die door de onderneming die erkend is voor uitzendarbeid zullen worden ingevuld;

- een verklaring waarin de werkgever en de onderneming die erkend is voor uitzendarbeid gezamenlijk erkennen verantwoordelijk te zijn voor het leveren van het bewijs bedoeld in artikel 275^8, § 4, vijfde lid, van hetzelfde Wetboek, met het oog op het bekomen van de definitieve vrijstelling.

",[25,26],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":86,"_80":87,"_82":88,"_30":31,"_62":63,"_64":65,"_66":67,"_68":69,"_70":71,"_84":-7},[25,26],[],[],{"_7":90,"_9":10,"_11":12,"_13":14,"_15":16,"_17":91,"_19":92,"_21":93,"_23":94,"_80":95,"_82":96,"_30":31,"_62":63,"_64":65,"_66":97,"_68":69,"_70":71,"_84":-7},"9e66d30c-4886-49c1-b52e-68691fd422de_1","2014-06-26","Art. 955 is van toepassing vanaf 26.06.2014 (art. 4 en 6, KB 13.06.2014 - B.S. 26.06.2014, gewijzigd door art. 1, KB 17.07.2014 - B.S. 31.07.2014; Numac: 2014003322)\n\nHet in artikel 275^8, eerste lid, en in artikel 275^9, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, bedoelde percentage van de bedrijfsvoorheffing wordt vastgesteld op 25 %.","

Art. 95⁵ is van toepassing vanaf 26.06.2014 (art. 4 en 6, KB 13.06.2014 - B.S. 26.06.2014, gewijzigd door art. 1, KB 17.07.2014 - B.S. 31.07.2014; Numac: 2014003322)

Het in artikel 275^8, eerste lid, en in artikel 275^9, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, bedoelde percentage van de bedrijfsvoorheffing wordt vastgesteld op 25 %.

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