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Art. 166 is van toepassing vanaf het aanslagjaar 1998 (art. 48, KB 20.12.1996 - B.S. 31.12.1996; Numac: 1996003699)

Voor de toepassing van deze onderafdeling omvatten de winst, de baten en de bezoldigingen van bedrijfsleiders niet de vergoedingen tot volledig of gedeeltelijk herstel van een tijdelijke derving van winst, bezoldigingen of baten.

","keywords",[25,26,27],"personenbelasting","berekening van de PB","belastingvermeerdering","references",[],"referencedBy",[32,49,61,64,68,81,92],{"_7":33,"_11":34,"_15":35,"_36":37},"03051479-8305-4519-872d-b8c3cffefda8","Artikel 167, WIB 92","artikel-167","collection",{"_38":39,"_40":41,"_15":46},"code","WIB92","name",{"_42":43,"_44":45},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_44":47,"_42":48},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":50,"_11":51,"_15":52,"_36":53},"2e114826-dbd7-4356-bf66-cb0aa3db19cc","Commentaar van art. 157, WIB 92 (bijwerking)","artikel-157",{"_38":54,"_40":55,"_15":58},"ComIB92",{"_42":56,"_44":57},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_44":59,"_42":60},"commentaar-wib-92","comib92",{"_7":62,"_11":63,"_15":16,"_36":53},"0e46536c-fc60-4e97-9e9f-a75af2f593b1","Commentaar van art. 166, WIB 92 (bijwerking)",{"_7":65,"_11":66,"_15":67,"_36":53},"d9dc0ff9-8206-4905-a71c-e70e63bdd434","Commentaar van art. 243, WIB 92","artikel-243",{"_7":69,"_11":70,"_15":71,"_36":72},"38075af9-d0ce-4588-9c0c-f829019c13e9","Parlementaire vraag nr. 711 van de heer Berben van 22.09.1993","parlementaire-vraag-nr-711-van-de-heer-berben-van-22-09-1993",{"_38":73,"_40":74,"_15":76,"_79":80},"PARL",{"_42":75,"_44":75},"Parlementaire vragen",{"_44":77,"_42":78},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":82,"_11":83,"_15":84,"_36":85},"4f03b9e1-9850-49f5-a2d5-5c963abb8fa2","Circulaire 2022/C/71 over de belastbaarstelling van vervangingsinkomsten van meewerkende echtgenoten","circulaire-2022-c-71-over-de-belastbaarstelling-van-vervangingsinkomsten-van-meewerkende-echtgenoten",{"_38":86,"_40":87,"_15":89,"_79":80},"CIRC",{"_42":88,"_44":88},"Circulaires",{"_44":90,"_42":91},"circulaires","circ",{"_7":93,"_11":94,"_15":95,"_36":85},"ede5de11-810b-4d80-854b-527cb7019d73","Circulaire nr. Ci.D.19/444.905 dd. 01.07.1993","circulaire-nr-ci-d-19-444-905-dd-01-07-1993","commentsOn",[],"commentedOnBy",{"_7":100,"_11":51,"_15":52,"_36":53},"89f70c80-a3ce-4002-94f1-6a4bd2b1db50","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/52839475-1dd3-4060-838f-cbda508c10ee","version",2,"versionCount",4,"rank",267,"allVersions",[113,124,133,137],{"_7":114,"_9":10,"_11":12,"_13":14,"_15":16,"_17":115,"_19":116,"_21":117,"_23":118,"_119":120,"_121":122,"_36":37,"_101":102,"_103":104,"_105":108,"_107":108,"_109":110,"_123":-7},"52839475-1dd3-4060-838f-cbda508c10ee_4","AJ 2015","Art. 166 is van toepassing vanaf het aanslagjaar 2015 (art. 65 en 72, 1ste lid, W 08.05.2014 - B.S. 28.05.2014; Numac: 2014003239 - err. B.S. 27.01.2015)\n\nVoor de toepassing van deze onderafdeling omvatten de winst, de baten en de in artikel 30, 2° en 3°, bedoelde bezoldigingen niet:\n\n1° de vergoedingen tot volledig of gedeeltelijk herstel van een tijdelijke derving van winst, bezoldigingen of baten;\n\n2° de inkomsten die overeenkomstig artikel 171 zijn belast.","

Art. 166 is van toepassing vanaf het aanslagjaar 2015 (art. 65 en 72, 1ste lid, W 08.05.2014 - B.S. 28.05.2014; Numac: 2014003239 - err. B.S. 27.01.2015)

Voor de toepassing van deze onderafdeling omvatten de winst, de baten en de in artikel 30, 2° en 3°, bedoelde bezoldigingen niet:

1° de vergoedingen tot volledig of gedeeltelijk herstel van een tijdelijke derving van winst, bezoldigingen of baten;

2° de inkomsten die overeenkomstig artikel 171 zijn belast.

",[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},"52839475-1dd3-4060-838f-cbda508c10ee_3","AJ 2004","Art. 166 is van toepassing vanaf het aanslagjaar 2004 (art. 28, progW 24.12.2002 - B.S. 31.12.2002; Numac: 2002021488)\n\nVoor de toepassing van deze onderafdeling omvatten de winst, de baten en de in artikel 30, 2° en 3°, bedoelde bezoldigingen niet de vergoedingen tot volledig of gedeeltelijk herstel van een tijdelijke derving van winst, bezoldigingen of baten.","

Art. 166 is van toepassing vanaf het aanslagjaar 2004 (art. 28, progW 24.12.2002 - B.S. 31.12.2002; Numac: 2002021488)

Voor de toepassing van deze onderafdeling omvatten de winst, de baten en de in artikel 30, 2° en 3°, bedoelde bezoldigingen niet de vergoedingen tot volledig of gedeeltelijk herstel van een tijdelijke derving van winst, bezoldigingen of baten.

",[25,26,27],[],[],3,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":134,"_119":135,"_121":136,"_36":37,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_123":-7},[25,26,27],[],[],{"_7":138,"_9":10,"_11":12,"_13":14,"_15":16,"_17":139,"_19":140,"_21":141,"_23":142,"_119":143,"_121":144,"_36":37,"_101":102,"_103":104,"_105":145,"_107":108,"_109":110,"_123":-7},"52839475-1dd3-4060-838f-cbda508c10ee_1","AJ 1992","Art. 166 is van toepassing vanaf het aanslagjaar 1992 (art. 89, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nVoor de toepassing van deze onderafdeling omvatten de winst, de baten en de bezoldigingen van bestuurders en werkende vennoten niet de vergoedingen tot volledig of gedeeltelijk herstel van een tijdelijke derving van winst, bezoldigingen of baten.","

Art. 166 is van toepassing vanaf het aanslagjaar 1992 (art. 89, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Voor de toepassing van deze onderafdeling omvatten de winst, de baten en de bezoldigingen van bestuurders en werkende vennoten niet de vergoedingen tot volledig of gedeeltelijk herstel van een tijdelijke derving van winst, bezoldigingen of baten.

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