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Art. 102bis is van toepassing op de vergoedingen en bezoldigingen die vanaf 01.01.2007 worden betaald of toegekend (art. 133, W 25.04.2007 - B.S. 08.05.2007; Numac: 2007201376 - err. B.S. 08.10.2007)

De in artikel 90, 12°, bedoelde inkomsten worden naar het netto bedrag ervan in aanmerking genomen, dit is het bruto bedrag verminderd met 10 % forfaitaire kosten.

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Art. 102bis is van toepassing op de inkomsten die vanaf 01.01.2009 worden betaald of toegekend (art. 159, W 22.12.2008 - B.S. 29.12.2008; Numac: 2008021119 - err. B.S. 10.02.2009)

De in artikel 90, 12°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing en verminderd met 10 % forfaitaire kosten.

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