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Art. 109 is van toepassing met ingang van het aanslagjaar 1992 (art. 71, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Het totale bedrag van de aftrekbare giften is niet hoger dan 10 % van het totale netto inkomen, noch hoger dan 10.000.000 frank.

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Art. 109 wordt opgeheven vanaf aanslagjaar 2013 (art. 10 en 39, 8ste lid, W 13.12.2012 - B.S. 20.12.2012; Numac: 2012003381)

(...)

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":125,"_9":10,"_11":12,"_13":14,"_15":16,"_17":126,"_19":127,"_21":128,"_23":129,"_119":130,"_121":131,"_36":37,"_101":102,"_103":104,"_105":132,"_107":108,"_109":110,"_123":-7},"9ceba957-b02c-4836-9016-1f53b45d7f96_4","AJ 2002","Art. 109 is van toepassing met ingang van het aanslagjaar 2002 (art. 17, W 10.08.2001 - B.S. 20.09.2001; Numac: 2001003402)\n\nHet totale bedrag van de giften dat aftrekbaar is van het totale netto-inkomen mag het bedrag van de giften dat overeenkomstig artikel 98, eerste lid, werd afgetrokken niet bevatten en mag niet hoger zijn dan 10 % van het totale netto-inkomen, noch hoger dan 250.000 euro (basisbedrag).","

Art. 109 is van toepassing met ingang van het aanslagjaar 2002 (art. 17, W 10.08.2001 - B.S. 20.09.2001; Numac: 2001003402)

Het totale bedrag van de giften dat aftrekbaar is van het totale netto-inkomen mag het bedrag van de giften dat overeenkomstig artikel 98, eerste lid, werd afgetrokken niet bevatten en mag niet hoger zijn dan 10 % van het totale netto-inkomen, noch hoger dan 250.000 euro (basisbedrag).

",[25,26,27],[],[],4,{"_7":134,"_9":10,"_11":12,"_13":14,"_15":16,"_17":126,"_19":135,"_21":136,"_23":137,"_119":138,"_121":139,"_36":37,"_101":102,"_103":104,"_105":140,"_107":108,"_109":110,"_123":-7},"9ceba957-b02c-4836-9016-1f53b45d7f96_3","Met ingang van het aanslagjaar 2002 wordt het in dit artikel opgenomen bedrag in euro uitgedrukt (art. 1, KB 20.07.2000 - B.S. 30.08.2000; Numac: 2000003467 - err. B.S. 08.03.2001; en art. 42, 5°, KB 13.07.2001 - B.S. 11.08.2001; Numac: 2001003362 - err. B.S. 21.12.2001)\n\nHet totale bedrag van de giften dat aftrekbaar is van de netto-inkomsten mag het bedrag van de giften dat overeenkomstig artikel 98, eerste lid, werd afgetrokken niet bevatten en mag niet hoger zijn dan 10 % van het totale netto-inkomen, noch hoger dan 250.000 euro (basisbedrag).","

\nMet ingang van het aanslagjaar 2002 wordt het in dit artikel opgenomen bedrag in euro uitgedrukt (art. 1, KB 20.07.2000 - B.S. 30.08.2000; Numac: 2000003467 - err. B.S. 08.03.2001; en art. 42, 5°, KB 13.07.2001 - B.S. 11.08.2001; Numac: 2001003362 - err. B.S. 21.12.2001)

Het totale bedrag van de giften dat aftrekbaar is van de netto-inkomsten mag het bedrag van de giften dat overeenkomstig artikel 98, eerste lid, werd afgetrokken niet bevatten en mag niet hoger zijn dan 10 % van het totale netto-inkomen, noch hoger dan 250.000 euro (basisbedrag).

",[25,26,27],[],[],3,{"_7":142,"_9":10,"_11":12,"_13":14,"_15":16,"_17":143,"_19":144,"_21":145,"_23":146,"_119":147,"_121":148,"_36":37,"_101":102,"_103":104,"_105":149,"_107":108,"_109":110,"_123":-7},"9ceba957-b02c-4836-9016-1f53b45d7f96_2","AJ 1997","Art. 109 is van toepassing met ingang van het aanslagjaar 1997 (art. 5, W 27.10.1997 - B.S. 02.12.1997; Numac: 1997003632)\n\nHet totale bedrag van de giften dat aftrekbaar is van de netto-inkomsten mag het bedrag van de giften dat overeenkomstig artikel 98, eerste lid, werd afgetrokken niet bevatten en mag niet hoger zijn dan 10 % van het totale netto-inkomen, noch hoger dan 10.000.000 frank.","

Art. 109 is van toepassing met ingang van het aanslagjaar 1997 (art. 5, W 27.10.1997 - B.S. 02.12.1997; Numac: 1997003632)

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