[{"_1":2,"_3741":-5,"_3742":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_116":117,"_151":152,"_162":163},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_49":50,"_102":103,"_104":105,"_36":37,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115},"id","b7ae2723-0814-4ea5-80f5-8bfcc78c34aa_1","docId","b7ae2723-0814-4ea5-80f5-8bfcc78c34aa","title","Artikel 200, WIB 92","articleNumber","200","slug","artikel-200","scope","AJ 1992","contents","Art. 200 is van toepassing met ingang van het aanslagjaar 1992 (art. 110, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\n\nHet percentage van 10 % en het maximumbedrag van 10 miljoen frank die inzake aftrekbare giften zijn vermeld in artikel 109, worden respectievelijk op 5 % en op 20 miljoen frank gebracht.","htmlContents","

\nArt. 200 is van toepassing met ingang van het aanslagjaar 1992 (art. 110, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

Het percentage van 10 % en het maximumbedrag van 10 miljoen frank die inzake aftrekbare giften zijn vermeld in artikel 109, worden respectievelijk op 5 % en op 20 miljoen frank gebracht.

","keywords",[25,26,27,28,29],"vennootschapsbelasting","netto-inkomen","vrijgesteld inkomen","belastingvermindering","gift","references",[32],{"_7":33,"_11":34,"_15":35,"_36":37},"9ceba957-b02c-4836-9016-1f53b45d7f96","Artikel 109, WIB 92","artikel-109","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","referencedBy",[51,55,67,70,83,87,98],{"_7":52,"_11":53,"_15":54,"_36":37},"8d88d9d6-aee3-433b-a6cd-497434b6e045","Artikel 205, WIB 92","artikel-205",{"_7":56,"_11":57,"_15":58,"_36":59},"f478804a-89a9-4539-9188-01f1d03fbc68","Commentaar van art. 199, WIB 92","artikel-199",{"_38":60,"_40":61,"_15":64},"ComIB92",{"_42":62,"_44":63},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_44":65,"_42":66},"commentaar-wib-92","comib92",{"_7":68,"_11":69,"_15":16,"_36":59},"17c3b4db-3cba-423f-b440-093af0737ec9","Commentaar van art. 200, WIB 92",{"_7":71,"_11":72,"_15":73,"_36":74},"0eb5dbf5-5ebb-4cae-a0da-ae0c1d81dc36","Parlementaire vraag nr. 1127 van de heer Viseur van 20.11.1997","parlementaire-vraag-nr-1127-van-de-heer-viseur-van-20-11-1997",{"_38":75,"_40":76,"_15":78,"_81":82},"PARL",{"_42":77,"_44":77},"Parlementaire vragen",{"_44":79,"_42":80},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":84,"_11":85,"_15":86,"_36":74},"44f6921f-f5a5-482d-a365-87a4fc572b64","Parlementaire vraag nr. 534 van de heer Hendrik Daems van 18.06.2009","parlementaire-vraag-nr-534-van-de-heer-hendrik-daems-van-18-06-2009",{"_7":88,"_11":89,"_15":90,"_36":91},"023215a4-c3e1-4e53-9fce-55b220487cb4","Circulaire nr. AFC/01/2008-0009 (AFC nr. 16/2008) d.d. 07.10.2008","circulaire-nr-afc-01-2008-0009-afc-nr-16-2008-d-d-07-10-2008",{"_38":92,"_40":93,"_15":95,"_81":82},"CIRC",{"_42":94,"_44":94},"Circulaires",{"_44":96,"_42":97},"circulaires","circ",{"_7":99,"_11":100,"_15":101,"_36":91},"1a0521ad-640b-4a99-adb4-cdc9d2e84048","Circulaire nr. Ci.RH.421/506.082 dd. 04.09.2001","circulaire-nr-ci-rh-421-506-082-dd-04-09-2001","commentsOn",[],"commentedOnBy",{"_7":56,"_11":57,"_15":58,"_36":59},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/b7ae2723-0814-4ea5-80f5-8bfcc78c34aa","version",1,"versionCount",4,"rank",338,"allVersions",[118,129,138,147],{"_7":119,"_9":10,"_11":12,"_13":14,"_15":16,"_17":120,"_19":121,"_21":122,"_23":123,"_124":125,"_126":127,"_36":37,"_106":107,"_108":109,"_110":113,"_112":113,"_114":115,"_128":-7},"b7ae2723-0814-4ea5-80f5-8bfcc78c34aa_4","","[Art. 75, W 21.01.2022 - B.S. 28.01.2022; Numac: 2022040046: \"In afwijking van artikel 200 van het Wetboek van de inkomstenbelastingen 1992, wordt het maximum van 500.000 euro verhoogd tot 2.500.000 euro voor zover het verschil van deze twee bedragen exclusief samengesteld is uit giften gedaan in de loop van het jaar 2021 aan een rampenfonds zoals voorzien in artikel 145^33, § 1, eerste lid, 1°, g, van hetzelfde Wetboek of aan hun administratieve organen voor hun fondsenwerving.\n\nHet in het eerste lid bedoelde aanvullend bedrag van 2.000.000 euro is één keer van toepassing ongeacht het aantal belastbare tijdperken verbonden aan het kalenderjaar 2021.\"\n\nArtikel 75 is van toepassing op de belastbare tijdperken die verbonden zijn aan het jaar 2021 (art. 76, W 21.01.2022 - B.S. 28.01.2022; Numac: 2022040046)]","

[Art. 75, W 21.01.2022 - B.S. 28.01.2022; Numac: 2022040046: \"In afwijking van artikel 200 van het Wetboek van de inkomstenbelastingen 1992, wordt het maximum van 500.000 euro verhoogd tot 2.500.000 euro voor zover het verschil van deze twee bedragen exclusief samengesteld is uit giften gedaan in de loop van het jaar 2021 aan een rampenfonds zoals voorzien in artikel 145^33, § 1, eerste lid, 1°, g, van hetzelfde Wetboek of aan hun administratieve organen voor hun fondsenwerving.

Het in het eerste lid bedoelde aanvullend bedrag van 2.000.000 euro is één keer van toepassing ongeacht het aantal belastbare tijdperken verbonden aan het kalenderjaar 2021.\"

Artikel 75 is van toepassing op de belastbare tijdperken die verbonden zijn aan het jaar 2021 (art. 76, W 21.01.2022 - B.S. 28.01.2022; Numac: 2022040046)]

",[25,26,27,28,29],"subjects",[],"referredBy",[],"validFrom",{"_7":130,"_9":10,"_11":12,"_13":14,"_15":16,"_17":131,"_19":132,"_21":133,"_23":134,"_124":135,"_126":136,"_36":37,"_106":107,"_108":109,"_110":137,"_112":113,"_114":115,"_128":-7},"b7ae2723-0814-4ea5-80f5-8bfcc78c34aa_3","2012-01-01","Art. 200 is van toepassing vanaf 01.01.2012 (art. 47 en 59, 3de lid, W 13.12.2012 - 20.12.2012; Numac: 2012003381)\n\n\nHet percentage van 10 % en het maximumbedrag van 250.000 euro die inzake vermindering voor giften zijn vermeld in artikel 145^33, § 1, vierde lid, worden respectievelijk op 5 % en op 500.000 euro gebracht.","

Art. 200 is van toepassing vanaf 01.01.2012 (art. 47 en 59, 3de lid, W 13.12.2012 - 20.12.2012; Numac: 2012003381)

\n
\n

Het percentage van 10 % en het maximumbedrag van 250.000 euro die inzake vermindering voor giften zijn vermeld in artikel 145^33, § 1, vierde lid, worden respectievelijk op 5 % en op 500.000 euro gebracht.

",[25,26,27,28,29],[],[],3,{"_7":139,"_9":10,"_11":12,"_13":14,"_15":16,"_17":140,"_19":141,"_21":142,"_23":143,"_124":144,"_126":145,"_36":37,"_106":107,"_108":109,"_110":146,"_112":113,"_114":115,"_128":-7},"b7ae2723-0814-4ea5-80f5-8bfcc78c34aa_2","AJ 2002","Met ingang van het aanslagjaar 2002 worden de in dit artikel opgenomen bedragen in euro uitgedrukt (art. 1, 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\n\nHet percentage van 10 en het maximumbedrag van 250.000 euro die inzake aftrekbare giften zijn vermeld in artikel 109, worden respectievelijk op 5 % en op 500.000 euro gebracht.","

\nMet ingang van het aanslagjaar 2002 worden de in dit artikel opgenomen bedragen in euro uitgedrukt (art. 1, 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
\n

Het percentage van 10 en het maximumbedrag van 250.000 euro die inzake aftrekbare giften zijn vermeld in artikel 109, worden respectievelijk op 5 % en op 500.000 euro gebracht.

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