[{"_1":2,"_3747":-5,"_3748":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_122":123,"_157":158,"_167":168},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_29":30,"_31":32,"_98":99,"_100":101,"_37":38,"_112":113,"_114":115,"_116":117,"_118":119,"_120":121},"id","86c7ab40-f538-41bb-9027-1d7fd0997db4_3","docId","86c7ab40-f538-41bb-9027-1d7fd0997db4","title","Artikel 145^2, WIB 92","articleNumber","145^2","slug","artikel-145-2","scope","AJ 2013","contents","Art. 145^2 treedt in werking vanaf aanslagjaar 2013 (art. 16 en 39, 8ste lid, W 13.12.2012 - B.S. 20.12.2012; Numac: 2012003381)\n\n\nDe belastingvermindering is gelijk aan 30 % van de werkelijk betaalde uitgaven.","htmlContents","

Art. 145^2 treedt in werking vanaf aanslagjaar 2013 (art. 16 en 39, 8ste lid, W 13.12.2012 - B.S. 20.12.2012; Numac: 2012003381)

\n
\n

De belastingvermindering is gelijk aan 30 % van de werkelijk betaalde uitgaven.

","keywords",[25,26,27,28],"personenbelasting","berekening van de PB","belastingvermindering","lange termijnsparen","references",[],"referencedBy",[33,50,54,67,78,82,86,90,94],{"_7":34,"_11":35,"_15":36,"_37":38},"c3c51ac2-a01f-4333-bdf8-135e64a5140b","Artikel 145^1, WIB 92","artikel-145-1","collection",{"_39":40,"_41":42,"_15":47},"code","WIB92","name",{"_43":44,"_45":46},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_45":48,"_43":49},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":51,"_11":52,"_15":53,"_37":38},"c243c4b1-543b-465d-96a7-a2bf4d548614","Artikel 145^21, WIB 92","artikel-145-21",{"_7":55,"_11":56,"_15":57,"_37":58},"b5f2e335-6d45-49a4-b925-71e7af12565f","Parlementaire vraag nr. 1183 van de heer Vandeurzen van 19.08.1994","parlementaire-vraag-nr-1183-van-de-heer-vandeurzen-van-19-08-1994",{"_39":59,"_41":60,"_15":62,"_65":66},"PARL",{"_43":61,"_45":61},"Parlementaire vragen",{"_45":63,"_43":64},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":68,"_11":69,"_15":70,"_37":71},"318efa56-73c2-416f-9eb0-a535aa9f103c","Circulaire nr. Ci.RH.241/469.269 van 28.02.1997","circulaire-nr-ci-rh-241-469-269-van-28-02-1997",{"_39":72,"_41":73,"_15":75,"_65":66},"CIRC",{"_43":74,"_45":74},"Circulaires",{"_45":76,"_43":77},"circulaires","circ",{"_7":79,"_11":80,"_15":81,"_37":71},"052c12fb-0c25-4261-b7d0-67ccb136cdb1","Circulaire 2018/C/72 over het duaal pensioensparen","circulaire-2018-c-72-over-het-duaal-pensioensparen",{"_7":83,"_11":84,"_15":85,"_37":71},"9057380d-3121-4164-a6a9-75ed9a606936","Circulaire nr. Ci.RH.331/565.431 (AOIF 33/2005) van 23.08.2005","circulaire-nr-ci-rh-331-565-431-aoif-33-2005-van-23-08-2005",{"_7":87,"_11":88,"_15":89,"_37":71},"985d174b-a4c0-4005-891d-cf067621d818","Circulaire nr. Ci.RH.331/461.833 van 19.10.1995","circulaire-nr-ci-rh-331-461-833-van-19-10-1995",{"_7":91,"_11":92,"_15":93,"_37":71},"4e8a0a26-6d5a-4d1d-85a2-f2332305472b","Circulaire Ci.RH.82/570.787 (AOIF 25/2005) van 21.06.2005","circulaire-ci-rh-82-570-787-aoif-25-2005-van-21-06-2005",{"_7":95,"_11":96,"_15":97,"_37":71},"f06d102d-4696-43db-bb68-f568c82543b4","Circulaire nr. Ci.D.19/460.156 van 22.04.1994","circulaire-nr-ci-d-19-460-156-van-22-04-1994","commentsOn",[],"commentedOnBy",{"_7":102,"_11":103,"_15":16,"_37":104},"1bea094e-48df-4c04-ac26-b0dd4d69a300","Commentaar van art. 145^2, WIB 92",{"_39":105,"_41":106,"_15":109},"ComIB92",{"_43":107,"_45":108},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_45":110,"_43":111},"commentaar-wib-92","comib92","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/86c7ab40-f538-41bb-9027-1d7fd0997db4","version",3,"versionCount",4,"rank",191,"allVersions",[124,135,139,148],{"_7":125,"_9":10,"_11":12,"_13":14,"_15":16,"_17":126,"_19":127,"_21":128,"_23":129,"_130":131,"_132":133,"_37":38,"_112":113,"_114":115,"_116":119,"_118":119,"_120":121,"_134":-7},"86c7ab40-f538-41bb-9027-1d7fd0997db4_4","AJ 2019","Art. 145^2, tweede lid, is van toepassing vanaf aanslagjaar 2019 (art. 59 en 64, W 26.03.2018 - B.S. 30.03.2018; Numac: 2018011490)\n\n\nDe belastingvermindering is gelijk aan 30 % van de werkelijk betaalde uitgaven.\n\nIn afwijking van het eerste lid, wordt de belastingvermindering voor de in artikel 145^1, 5°, bedoelde uitgaven berekend tegen het tarief van 25 %, voor de bedragen vermeld in artikel 145^8, § 1, derde lid.","

Art. 145^2, tweede lid, is van toepassing vanaf aanslagjaar 2019 (art. 59 en 64, W 26.03.2018 - B.S. 30.03.2018; Numac: 2018011490)

\n
\n

De belastingvermindering is gelijk aan 30 % van de werkelijk betaalde uitgaven.

In afwijking van het eerste lid, wordt de belastingvermindering voor de in artikel 145^1, 5°, bedoelde uitgaven berekend tegen het tarief van 25 %, voor de bedragen vermeld in artikel 145^8, § 1, derde lid.

",[25,26,27,28],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":136,"_130":137,"_132":138,"_37":38,"_112":113,"_114":115,"_116":117,"_118":119,"_120":121,"_134":-7},[25,26,27,28],[],[],{"_7":140,"_9":10,"_11":12,"_13":14,"_15":16,"_17":141,"_19":142,"_21":143,"_23":144,"_130":145,"_132":146,"_37":38,"_112":113,"_114":115,"_116":147,"_118":119,"_120":121,"_134":-7},"86c7ab40-f538-41bb-9027-1d7fd0997db4_2","AJ 2003","Art. 145^2 is van toepassing met ingang van het aanslagjaar 2003 (art. 30, W 10.08.2001 - B.S. 20.09.2001; Numac: 2001003402)\n\n\nDe vermindering wordt berekend tegen een bijzondere gemiddelde aanslagvoet die overeenstemt met de belasting die op het belastbare inkomen, daaronder niet begrepen de inkomsten die ingevolge artikel 171 afzonderlijk worden belast, wordt berekend overeenkomstig de artikelen 127, 130, 131, eerste lid en 134, § 2.\n\nDe aldus berekende aanslagvoet mag niet minder dan 30 %, noch meer dan 40 % bedragen.","

Art. 145^2 is van toepassing met ingang van het aanslagjaar 2003 (art. 30, W 10.08.2001 - B.S. 20.09.2001; Numac: 2001003402)

\n
\n

De vermindering wordt berekend tegen een bijzondere gemiddelde aanslagvoet die overeenstemt met de belasting die op het belastbare inkomen, daaronder niet begrepen de inkomsten die ingevolge artikel 171 afzonderlijk worden belast, wordt berekend overeenkomstig de artikelen 127, 130, 131, eerste lid en 134, § 2.

De aldus berekende aanslagvoet mag niet minder dan 30 %, noch meer dan 40 % bedragen.

",[25,26,27,28],[],[],2,{"_7":149,"_9":10,"_11":12,"_13":14,"_15":16,"_17":150,"_19":151,"_21":152,"_23":153,"_130":154,"_132":155,"_37":38,"_112":113,"_114":115,"_116":156,"_118":119,"_120":121,"_134":-7},"86c7ab40-f538-41bb-9027-1d7fd0997db4_1","AJ 1993","Art. 145^2 is van toepassing vanaf het aanslagjaar 1993; in zoverre het art. 145^1, 1°, en art. 145^3 betreft is de tekst van art. 145^2 van toepassing vanaf het aanslagjaar 1994 (art. 86, W 28.12.1992 - B.S. 31.12.1992; Numac: 1992003810 - err. B.S. 18.02.1993)\n\n\nDe vermindering wordt berekend tegen een bijzondere gemiddelde aanslagvoet die overeenstemt met de belasting die op het geheel van de belastbare inkomsten, daaronder niet begrepen de inkomsten die ingevolge artikel 171 afzonderlijk worden belast, wordt berekend overeenkomstig de artikelen 130, 131 en 134, eerste en derde lid.\n\nDe aanslagvoet die van toepassing is op de uitgaven die ten name van elke echtgenoot voor belastingvermindering in aanmerking komen, wordt voor elke echtgenoot afzonderlijk vastgesteld met inachtneming van de bepalingen van artikel 127.\n\nDe aldus berekende aanslagvoet mag niet minder dan 30 %, noch meer dan 40 % bedragen.","

Art. 145^2 is van toepassing vanaf het aanslagjaar 1993; in zoverre het art. 145^1, 1°, en art. 145^3 betreft is de tekst van art. 145^2 van toepassing vanaf het aanslagjaar 1994 (art. 86, W 28.12.1992 - B.S. 31.12.1992; Numac: 1992003810 - err. B.S. 18.02.1993)

\n
\n

De vermindering wordt berekend tegen een bijzondere gemiddelde aanslagvoet die overeenstemt met de belasting die op het geheel van de belastbare inkomsten, daaronder niet begrepen de inkomsten die ingevolge artikel 171 afzonderlijk worden belast, wordt berekend overeenkomstig de artikelen 130, 131 en 134, eerste en derde lid.

De aanslagvoet die van toepassing is op de uitgaven die ten name van elke echtgenoot voor belastingvermindering in aanmerking komen, wordt voor elke echtgenoot afzonderlijk vastgesteld met inachtneming van de bepalingen van artikel 127.

De aldus berekende aanslagvoet mag niet minder dan 30 %, noch meer dan 40 % bedragen.

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1, WIB 92","ecb9a99e-89f1-4388-ace7-8ad7b3336bfa","artikel-1",{"_11":177,"_7":178,"_37":38,"_15":179},"Artikel 2, WIB 92","a5645536-f548-498d-a62d-0c41355f972a","artikel-2",{"_11":181,"_7":182,"_37":38,"_15":183},"Artikel 3, WIB 92","0a1a82b9-c202-4468-98e9-4dc0eb9a6fcf","artikel-3",{"_11":185,"_7":186,"_37":38,"_15":187},"Artikel 4, WIB 92","c68692d2-d038-421d-ac14-86ed2eececb1","artikel-4",{"_11":189,"_7":190,"_37":38,"_15":191},"Artikel 5, WIB 92","3215bd2a-2616-4ec7-9927-84cc9b86e8a1","artikel-5",{"_11":193,"_7":194,"_37":38,"_15":195},"Artikel 5/1, WIB 92","5885d402-85d4-4801-91d9-f60f9708cfa7","artikel-5-1",{"_11":197,"_7":198,"_37":38,"_15":199},"Artikel 5/2, WIB 92","836324eb-b30c-4a63-8a36-d4ec4afc469c","artikel-5-2",{"_11":201,"_7":202,"_37":38,"_15":203},"Artikel 6, WIB 92","48474650-53ae-4ba3-9f47-baabcb713713","artikel-6",{"_11":205,"_7":206,"_37":38,"_15":207},"Artikel 7, WIB 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