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Art. 171/1 wordt opgeheven vanaf 01.01.2017 en is van toepassing op de meerwaarden die zijn gerealiseerd vanaf 01.01.2017 (art. 83 en 92, progW 25.12.2016 - B.S. 29.12.2016; Numac: 2016021100)

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(...)

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Art. 171/1 (herstelling) is van toepassing vanaf aanslagjaar 2025 (art. 9, en 11, 2de lid, progW 22.12.2023 - B.S. 29.12.2023; Numac: 2023048600)

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Artikel 171 is niet van toepassing op de bezoldigingen die worden betaald of toegekend in uitvoering van de flexi-jobarbeidsovereenkomst als bedoeld in artikel 3, 4°, van de wet van 16 november 2015 houdende diverse bepalingen inzake sociale zaken maar die niet worden vrijgesteld bij toepassing van artikel 38, § 1, eerste lid, 29°, omwille van het overschrijden van het in diezelfde bepaling vermelde maximumbedrag.

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":93,"_87":94,"_89":95,"_36":37,"_69":70,"_71":72,"_73":74,"_75":76,"_77":78,"_91":-7},[25,26,27],[],[],{"_7":97,"_9":10,"_11":12,"_13":14,"_15":16,"_17":98,"_19":99,"_21":100,"_23":101,"_87":102,"_89":103,"_36":37,"_69":70,"_71":72,"_73":104,"_75":76,"_77":78,"_91":-7},"cbb80b59-f365-4d47-97b3-4e5ba7d35de6_1","2016-01-01","Art. 171/1 is van toepassing op de meerwaarden gerealiseerd hetzij op beursgenoteerde aandelen, opties, warrants of andere financiële instrumenten verworven vanaf 01.01.2016 onder bezwarende titel, of, in geval van ongedekte verkoop, verkocht vanaf 01.01.2016 (art. 68 en 85, W 26.12.2015 - B.S. 30.12.2015; Numac: 2015206007 - err. B.S. 25.01.2016)\n\n\nIn afwijking van de artikelen 130 tot 145 en 146 tot 156, zijn de in artikel 90, eerste lid, 13°, vermelde diverse inkomsten afzonderlijk belastbaar tegen een aanslagvoet van 33 %.","

Art. 171/1 is van toepassing op de meerwaarden gerealiseerd hetzij op beursgenoteerde aandelen, opties, warrants of andere financiële instrumenten verworven vanaf 01.01.2016 onder bezwarende titel, of, in geval van ongedekte verkoop, verkocht vanaf 01.01.2016 (art. 68 en 85, W 26.12.2015 - B.S. 30.12.2015; Numac: 2015206007 - err. B.S. 25.01.2016)

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In afwijking van de artikelen 130 tot 145 en 146 tot 156, zijn de in artikel 90, eerste lid, 13°, vermelde diverse inkomsten afzonderlijk belastbaar tegen een aanslagvoet van 33 %.

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