[{"_1":2,"_3732":-5,"_3733":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_100":101,"_144":145,"_154":155},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_47":48,"_86":87,"_88":89,"_34":35,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99},"id","058e5129-16fb-4191-b5c1-6df301b6cb92_1","docId","058e5129-16fb-4191-b5c1-6df301b6cb92","title","Artikel 236, WIB 92","articleNumber","236","slug","artikel-236","scope","AJ 1992","contents","Art. 236 is van toepassing vanaf het aanslagjaar 1992 (art. 147, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\n\nDe tijdelijke vrijstelling ingevolge artikel 46, § 1, 2°, is enkel van toepassing in zover de aandelen die zijn verkregen ter vergoeding van de desbetreffende inbreng voor het uitoefenen van de beroepswerkzaamheid in België worden gebruikt.","htmlContents","

Art. 236 is van toepassing vanaf het aanslagjaar 1992 (art. 147, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

De tijdelijke vrijstelling ingevolge artikel 46, § 1, 2°, is enkel van toepassing in zover de aandelen die zijn verkregen ter vergoeding van de desbetreffende inbreng voor het uitoefenen van de beroepswerkzaamheid in België worden gebruikt.

","keywords",[25,26,27],"belasting van niet-inwoners","samenvoeging van de inkomsten","nettobedrag","references",[30],{"_7":31,"_11":32,"_15":33,"_34":35},"5642803f-e585-43d0-bc6a-111ac4a710d6","Artikel 46, WIB 92","artikel-46","collection",{"_36":37,"_38":39,"_15":44},"code","WIB92","name",{"_40":41,"_42":43},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_42":45,"_40":46},"wetboek-inkomstenbelastingen-1992","wib92","referencedBy",[49,53,65,68,71,75],{"_7":50,"_11":51,"_15":52,"_34":35},"95893934-7d8a-4dbd-899c-063b8e4b62bc","Artikel 235, WIB 92","artikel-235",{"_7":54,"_11":55,"_15":56,"_34":57},"2130e48e-9fd8-4659-91b5-faadad769bda","Commentaar van art. 230, WIB 92","artikel-230",{"_36":58,"_38":59,"_15":62},"ComIB92",{"_40":60,"_42":61},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_42":63,"_40":64},"commentaar-wib-92","comib92",{"_7":66,"_11":67,"_15":52,"_34":57},"5852fa9e-13a8-440a-9728-080374cfb390","Commentaar van art. 235, WIB 92",{"_7":69,"_11":70,"_15":16,"_34":57},"b9aacc84-3b35-4fd6-9538-7c317f21367a","Commentaar van art. 236, WIB 92",{"_7":72,"_11":73,"_15":74,"_34":57},"d9dc0ff9-8206-4905-a71c-e70e63bdd434","Commentaar van art. 243, WIB 92","artikel-243",{"_7":76,"_11":77,"_15":76,"_34":78},"belasting-van-niet-inwoners","Toelichting bij de aangifte in de belasting niet-inwoners-vennootschappen",{"_36":79,"_38":80,"_15":83},"MF-ELU",{"_40":81,"_42":82},"Toelichtingen","Toelichtingen bij de aangiftes",{"_42":84,"_40":85},"toelichtingen-aangifte","aangifte","commentsOn",[],"commentedOnBy",{"_7":69,"_11":70,"_15":16,"_34":57},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/058e5129-16fb-4191-b5c1-6df301b6cb92","version",1,"versionCount",5,"rank",414,"allVersions",[102,113,122,131,140],{"_7":103,"_9":10,"_11":12,"_13":14,"_15":16,"_17":104,"_19":105,"_21":106,"_23":107,"_108":109,"_110":111,"_34":35,"_90":91,"_92":93,"_94":97,"_96":97,"_98":99,"_112":-7},"058e5129-16fb-4191-b5c1-6df301b6cb92_5","2023-12-31","Art. 236 (opgeheven) is van toepassing op de belastbare tijdperken die worden afgesloten vanaf 31.12.2023 (art. 119 en 124, 4de lid, progW 26.12.2022 - B.S. 30.12.2022; Numac: 2022043127)\n\n[Elke wijziging die vanaf 11.10.2022 aan de afsluitingsdatum van het boekjaar wordt aangebracht, en die door de belastingplichtige niet wordt verantwoord door andere motieven dan het ontwijken van inkomstenbelastingen, blijft zonder uitwerking voor de toepassing van de artikelen 116 tot 122 (art. 124, 7de lid, progW 26.12.2022 - B.S. 30.12.2022; Numac: 2022043127)]\n\n\n(...)","

Art. 236 (opgeheven) is van toepassing op de belastbare tijdperken die worden afgesloten vanaf 31.12.2023 (art. 119 en 124, 4de lid, progW 26.12.2022 - B.S. 30.12.2022; Numac: 2022043127)

[Elke wijziging die vanaf 11.10.2022 aan de afsluitingsdatum van het boekjaar wordt aangebracht, en die door de belastingplichtige niet wordt verantwoord door andere motieven dan het ontwijken van inkomstenbelastingen, blijft zonder uitwerking voor de toepassing van de artikelen 116 tot 122 (art. 124, 7de lid, progW 26.12.2022 - B.S. 30.12.2022; Numac: 2022043127)]

\n
\n

(...)

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":114,"_9":10,"_11":12,"_13":14,"_15":16,"_17":115,"_19":116,"_21":117,"_23":118,"_108":119,"_110":120,"_34":35,"_90":91,"_92":93,"_94":121,"_96":97,"_98":99,"_112":-7},"058e5129-16fb-4191-b5c1-6df301b6cb92_4","2009-01-12","Art. 236, tweede lid, is van toepassing voor verrichtingen of overbrengingen die plaatsvinden vanaf 12.01.2009 (art. 29, W 11.12.2008 - B.S. 12.01.2009; Numac: 2009003004)\n\n\nDe artikelen 205bis tot 205novies zijn van toepassing op de in artikel 227, 2°, bedoelde belastingplichtigen voor het risicokapitaal dat bestemd is voor hun Belgische inrichtingen en voor hun in België gelegen onroerende goederen en rechten met betrekking tot dergelijke goederen, volgens de voorwaarden en regels die de Koning bepaalt bij een na overleg in de Ministerraad vastgesteld besluit.\n\nHet bedrag aan risicokapitaal van een Belgische inrichting voor de toepassing van de artikelen 205bis tot 205novies, wordt verminderd met het bedrag aan ten name van de hoofdzetel ontleende middelen met betrekking tot dewelke de interesten ten laste van het belastbaar resultaat van de Belgische inrichting worden gelegd.","

Art. 236, tweede lid, is van toepassing voor verrichtingen of overbrengingen die plaatsvinden vanaf 12.01.2009 (art. 29, W 11.12.2008 - B.S. 12.01.2009; Numac: 2009003004)

\n
\n

De artikelen 205bis tot 205novies zijn van toepassing op de in artikel 227, 2°, bedoelde belastingplichtigen voor het risicokapitaal dat bestemd is voor hun Belgische inrichtingen en voor hun in België gelegen onroerende goederen en rechten met betrekking tot dergelijke goederen, volgens de voorwaarden en regels die de Koning bepaalt bij een na overleg in de Ministerraad vastgesteld besluit.

Het bedrag aan risicokapitaal van een Belgische inrichting voor de toepassing van de artikelen 205bis tot 205novies, wordt verminderd met het bedrag aan ten name van de hoofdzetel ontleende middelen met betrekking tot dewelke de interesten ten laste van het belastbaar resultaat van de Belgische inrichting worden gelegd.

",[25,26,27],[],[],4,{"_7":123,"_9":10,"_11":12,"_13":14,"_15":16,"_17":124,"_19":125,"_21":126,"_23":127,"_108":128,"_110":129,"_34":35,"_90":91,"_92":93,"_94":130,"_96":97,"_98":99,"_112":-7},"058e5129-16fb-4191-b5c1-6df301b6cb92_3","AJ 2007","Art. 236 is van toepassing vanaf aanslagjaar 2007 (art. 14, W 22.06.2005 - B.S. 30.06.2005; Numac: 2005003577)\n\n[elke wijziging die vanaf 29.04.2005 aan de afsluitingsdatum van de jaarrekening wordt aangebracht, is zonder uitwerking voor de toepassing van dit artikel]\n\n\nDe artikelen 205bis tot 205novies zijn van toepassing op de in artikel 227, 2°, bedoelde belastingplichtigen voor het risicokapitaal dat bestemd is voor hun Belgische inrichtingen en voor hun in België gelegen onroerende goederen en rechten met betrekking tot dergelijke goederen, volgens de voorwaarden en regels die de Koning bepaalt bij een na overleg in de Ministerraad vastgesteld besluit.","

Art. 236 is van toepassing vanaf aanslagjaar 2007 (art. 14, W 22.06.2005 - B.S. 30.06.2005; Numac: 2005003577)

[elke wijziging die vanaf 29.04.2005 aan de afsluitingsdatum van de jaarrekening wordt aangebracht, is zonder uitwerking voor de toepassing van dit artikel]

\n
\n

",[25,26,27],[],[],3,{"_7":132,"_9":10,"_11":12,"_13":14,"_15":16,"_17":133,"_19":134,"_21":135,"_23":136,"_108":137,"_110":138,"_34":35,"_90":91,"_92":93,"_94":139,"_96":97,"_98":99,"_112":-7},"058e5129-16fb-4191-b5c1-6df301b6cb92_2","1996-03-30","Art. 236 wordt opgeheven voor de inbrengverrichtingen die plaatsvinden vanaf 30.03.1996 (art. 10, 2°, W 30.01.1996 - B.S. 30.03.1996; Numac: 1996003142)\n\n\n(...)","

Art. 236 wordt opgeheven voor de inbrengverrichtingen die plaatsvinden vanaf 30.03.1996 (art. 10, 2°, W 30.01.1996 - B.S. 30.03.1996; Numac: 1996003142)

\n
\n

(...)

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