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Art. 145^49 (opgeheven) en onderafdeling IIvicies semel \"- Vermindering voor premies voor een rechtsbijstandsverzekering\" (opgeheven), is van toepassing vanaf aanslagjaar 2026 (art. 70 en 90, 4de lid, W 18.12.2025 - B.S. 30.12.2025; Numac: 2025009647)

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Er wordt een belastingvermindering verleend voor de premies die de belastingplichtige tijdens het belastbare tijdperk werkelijk heeft betaald voor een rechtsbijstandsverzekering in de zin van artikel 154 van de wet van 4 april 2014 betreffende de verzekeringen die hij individueel heeft gesloten bij een verzekeringsonderneming die is gevestigd in de Europese Economische Ruimte en die voldoet aan alle in hoofdstuk 2 van de wet van 22 april 2019 tot het toegankelijker maken van de rechtsbijstandsverzekering vermelde voorwaarden.\n\nDe in het eerste lid bedoelde betalingen komen voor de belastingvermindering in aanmerking tot een bedrag van 195 euro (basisbedrag) per belastbaar tijdperk.\n\nDe belastingvermindering is gelijk aan 40 % van het in aanmerking te nemen bedrag.\n\n§ 2. De belastingvermindering wordt verleend op basis van een door de verzekeraar uitgereikt jaarlijks attest waarin wordt bevestigd dat de overeenkomst voldoet aan alle in hoofdstuk 2 van de wet van 22 april 2019 tot het toegankelijker maken van de rechtsbijstandsverzekering vermelde voorwaarden.\n\nDe Koning bepaalt de vorm en de verdere inhoud van het in het eerste lid bedoelde attest, alsook de termijn waarbinnen het moet worden afgeleverd.","

Art. 145^49 is van toepassing vanaf aanslagjaar 2020 op de premies die worden betaald vanaf de datum van inwerkingtreding van de wet (de eerste dag van de vierde maand die volgt op de bekendmaking ervan in het Belgisch Staatsblad: 01.09.2019) (art. 14, 15 en 26, 2de lid, W 22.04.2019 - B.S. 08.05.2019; Numac: 2019041139)

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§ 1. Er wordt een belastingvermindering verleend voor de premies die de belastingplichtige tijdens het belastbare tijdperk werkelijk heeft betaald voor een rechtsbijstandsverzekering in de zin van artikel 154 van de wet van 4 april 2014 betreffende de verzekeringen die hij individueel heeft gesloten bij een verzekeringsonderneming die is gevestigd in de Europese Economische Ruimte en die voldoet aan alle in hoofdstuk 2 van de wet van 22 april 2019 tot het toegankelijker maken van de rechtsbijstandsverzekering vermelde voorwaarden.

De in het eerste lid bedoelde betalingen komen voor de belastingvermindering in aanmerking tot een bedrag van 195 euro (basisbedrag) per belastbaar tijdperk.

De belastingvermindering is gelijk aan 40 % van het in aanmerking te nemen bedrag.

§ 2. De belastingvermindering wordt verleend op basis van een door de verzekeraar uitgereikt jaarlijks attest waarin wordt bevestigd dat de overeenkomst voldoet aan alle in hoofdstuk 2 van de wet van 22 april 2019 tot het toegankelijker maken van de rechtsbijstandsverzekering vermelde voorwaarden.

De Koning bepaalt de vorm en de verdere inhoud van het in het eerste lid bedoelde attest, alsook de termijn waarbinnen het moet worden afgeleverd.

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