[{"_1":2,"_3824":-5,"_3825":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_155":156,"_252":253,"_263":264},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_27":28,"_54":55,"_141":142,"_143":144,"_33":34,"_145":146,"_147":148,"_149":150,"_151":152,"_153":154},"id","1c9cb143-7a28-4245-8df5-94bcd5e36584_2","docId","1c9cb143-7a28-4245-8df5-94bcd5e36584","title","Artikel 245, WIB 92","articleNumber","245","slug","artikel-245","scope","AJ 2005","contents","Art. 245, tweede lid, is van toepassing met ingang van het aanslagjaar 2005 (art. 398 en 402, progW 24.12.2002 - B.S. 31.12.2002; Numac: 2002021488)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 en 244 wordt verhoogd met 6,7 opcentiemen ten bate van de Staat, berekend op de wijze als bepaald in artikel 466.\n\nDe Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.","htmlContents","

Art. 245, tweede lid, is van toepassing met ingang van het aanslagjaar 2005 (art. 398 en 402, progW 24.12.2002 - B.S. 31.12.2002; Numac: 2002021488)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 en 244 wordt verhoogd met 6,7 opcentiemen ten bate van de Staat, berekend op de wijze als bepaald in artikel 466.

De Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.

","keywords",[25,26],"belasting van niet-inwoners","berekening van de BNI","references",[29,46,50],{"_7":30,"_11":31,"_15":32,"_33":34},"35bc98ef-087a-48c7-b630-9c52d3917680","Artikel 243, WIB 92","artikel-243","collection",{"_35":36,"_37":38,"_15":43},"code","WIB92","name",{"_39":40,"_41":42},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_41":44,"_39":45},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":47,"_11":48,"_15":49,"_33":34},"d64ca373-b8e5-4145-be7b-714148a4ba19","Artikel 244, WIB 92","artikel-244",{"_7":51,"_11":52,"_15":53,"_33":34},"3b9a4e16-1781-4120-8865-478cb55db222","Artikel 466, WIB 92","artikel-466","referencedBy",[56,60,64,68,72,76,88,99,102,105,108,121,125,129,133,137],{"_7":57,"_11":58,"_15":59,"_33":34},"321e36d6-ff5d-49d4-9b58-7341538a9efc","Artikel 294, WIB 92","artikel-294",{"_7":61,"_11":62,"_15":63,"_33":34},"5a6e8f8c-6a57-4fb3-8d30-279f116aedc7","Artikel 304, WIB 92","artikel-304",{"_7":65,"_11":66,"_15":67,"_33":34},"2dba0575-9264-4fd8-a747-e9161ddb4731","Artikel 308, WIB 92","artikel-308",{"_7":69,"_11":70,"_15":71,"_33":34},"f3df3132-d6ce-436f-8360-f1abb2747699","Artikel 309, WIB 92","artikel-309",{"_7":73,"_11":74,"_15":75,"_33":34},"dc1a71c2-ebf6-47dd-a7a6-42936ef5e0cf","Artikel 463bis, WIB 92","artikel-463bis",{"_7":77,"_11":78,"_15":79,"_33":80},"e1db113e-2be6-498b-b084-be45c8a0230f","Artikel 80, KB/WIB 92","artikel-80",{"_35":81,"_37":82,"_15":85},"KB/WIB92",{"_39":83,"_41":84},"KB/WIB 92","Koninklijk Besluit tot uitvoering van het WIB 92",{"_41":86,"_39":87},"koninklijk-besluit-wib-92","kbwib92",{"_7":89,"_11":90,"_15":32,"_33":91},"d9dc0ff9-8206-4905-a71c-e70e63bdd434","Commentaar van art. 243, WIB 92",{"_35":92,"_37":93,"_15":96},"ComIB92",{"_39":94,"_41":95},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_41":97,"_39":98},"commentaar-wib-92","comib92",{"_7":100,"_11":101,"_15":16,"_33":91},"e756ae0e-82bc-4c8d-bf17-a2819cfaa645","Commentaar van art. 245, WIB 92",{"_7":103,"_11":104,"_15":63,"_33":91},"c2ea2592-8a9f-4b6f-8e65-fcf09d25433e","Commentaar van art. 304, WIB 92",{"_7":106,"_11":107,"_15":75,"_33":91},"e1f87cfb-a4aa-4aad-912d-d912b5e59cf3","Commentaar van art. 463bis, WIB 92",{"_7":109,"_11":110,"_15":111,"_33":112},"8de68754-f2af-46c2-8772-7994bee10392","Circulaire nr. Ci.RH.243/462.311 van 31.10.1994","circulaire-nr-ci-rh-243-462-311-van-31-10-1994",{"_35":113,"_37":114,"_15":116,"_119":120},"CIRC",{"_39":115,"_41":115},"Circulaires",{"_41":117,"_39":118},"circulaires","circ","shouldPaginate",true,{"_7":122,"_11":123,"_15":124,"_33":112},"18a71803-1522-4722-91c2-f7c8999dc569","Circulaire nr. AFZ/2003-0333 (AFZ 2/2004) van 08.01.2004","circulaire-nr-afz-2003-0333-afz-2-2004-van-08-01-2004",{"_7":126,"_11":127,"_15":128,"_33":112},"1a8f6405-a323-421a-a31f-0dac56e9ff2d","Circulaire nr. Ci.RH.331/486.703 van 15.09.1999","circulaire-nr-ci-rh-331-486-703-van-15-09-1999",{"_7":130,"_11":131,"_15":132,"_33":112},"56d907df-f71a-4f3e-8b31-9f7b3d25d20a","Circulaire nr. Ci.RH.624/450.416 van 11.09.1995","circulaire-nr-ci-rh-624-450-416-van-11-09-1995",{"_7":134,"_11":135,"_15":136,"_33":112},"779710cb-b1d6-4df5-9425-29a7f1dc633d","Circulaire nr. Ci.RH.81/466.495 van 31.03.1995","circulaire-nr-ci-rh-81-466-495-van-31-03-1995",{"_7":138,"_11":139,"_15":140,"_33":112},"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":101,"_15":16,"_33":91},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/1c9cb143-7a28-4245-8df5-94bcd5e36584","version",2,"versionCount",11,"rank",430,"allVersions",[157,168,177,186,195,204,212,221,230,239,243],{"_7":158,"_9":10,"_11":12,"_13":14,"_15":16,"_17":159,"_19":160,"_21":161,"_23":162,"_163":164,"_165":166,"_33":34,"_145":146,"_147":148,"_149":152,"_151":152,"_153":154,"_167":-7},"1c9cb143-7a28-4245-8df5-94bcd5e36584_11","AJ 2031","Art. 245, eerste lid, 1°, eerste streepje, is van toepassing vanaf aanslagjaar 2031 (art. 80 en 90, 8ste lid, W 18.12.2025 - B.S. 30.12.2025; Numac: 2025009647)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:\n\n1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:\n\n- vóór toepassing van de in de artikelen 25/1, 27/1, 145^7, § 2, 145^26, § 5, 145^27, § 4, (...) en 157 tot 168/1 vermelde vermeerderingen;\n\n- vóór verrekening van de in de artikelen 134, § 3, en 145^35, tiende lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168/1 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;\n\n- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;\n\n2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.\n\nDe Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.","

Art. 245, eerste lid, 1°, eerste streepje, is van toepassing vanaf aanslagjaar 2031 (art. 80 en 90, 8ste lid, W 18.12.2025 - B.S. 30.12.2025; Numac: 2025009647)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:

1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:

- vóór toepassing van de in de artikelen 25/1, 27/1, 145^7, § 2, 145^26, § 5, 145^27, § 4, (...) en 157 tot 168/1 vermelde vermeerderingen;

- vóór verrekening van de in de artikelen 134, § 3, en 145^35, tiende lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168/1 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;

- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;

2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.

De Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.

",[25,26],"subjects",[],"referredBy",[],"validFrom",{"_7":169,"_9":10,"_11":12,"_13":14,"_15":16,"_17":170,"_19":171,"_21":172,"_23":173,"_163":174,"_165":175,"_33":34,"_145":146,"_147":148,"_149":176,"_151":152,"_153":154,"_167":-7},"1c9cb143-7a28-4245-8df5-94bcd5e36584_10","2023-09-02","Art. 245, eerste lid, 1°, eerste streepje, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (02.09.2023) (art. 15, W 31.07.2023 - B.S. 23.08.2023; Numac: 2023044178)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:\n\n1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:\n\n- vóór toepassing van de in de artikelen 25/1, 27/1, (...) 145^7, § 2, 145^26, § 5, 145^27, § 4, 145^32, § 2 en 157 tot 168/1 vermelde vermeerderingen;\n\n- vóór verrekening van de in de artikelen 134, § 3, en 145^35, tiende lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168/1 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;\n\n- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;\n\n2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.\n\nDe Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.","

Art. 245, eerste lid, 1°, eerste streepje, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (02.09.2023) (art. 15, W 31.07.2023 - B.S. 23.08.2023; Numac: 2023044178)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:

1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:

- vóór toepassing van de in de artikelen 25/1, 27/1, (...) 145^7, § 2, 145^26, § 5, 145^27, § 4, 145^32, § 2 en 157 tot 168/1 vermelde vermeerderingen;

- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;

2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.

De Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.

",[25,26],[],[],10,{"_7":178,"_9":10,"_11":12,"_13":14,"_15":16,"_17":179,"_19":180,"_21":181,"_23":182,"_163":183,"_165":184,"_33":34,"_145":146,"_147":148,"_149":185,"_151":152,"_153":154,"_167":-7},"1c9cb143-7a28-4245-8df5-94bcd5e36584_9","2020-07-11","Art. 245, eerste lid, 1°, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (11.07.2020) (art. 14, W 23.06.2020 - B.S. 01.07.2020; Numac: 2020041966)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:\n\n1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:\n\n- vóór toepassing van de in de artikelen 25/1, 27/1, 31ter, § 2, 145^7, § 2, 145^26, § 5, 145^27, § 4, 145^32, § 2 en 157 tot 168/1 vermelde vermeerderingen;\n\n- vóór verrekening van de in de artikelen 134, § 3, en 145^35, tiende lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168/1 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;\n\n- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;\n\n2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.\n\nDe Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.","

Art. 245, eerste lid, 1°, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (11.07.2020) (art. 14, W 23.06.2020 - B.S. 01.07.2020; Numac: 2020041966)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:

1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:

- vóór toepassing van de in de artikelen 25/1, 27/1, 31ter, § 2, 145^7, § 2, 145^26, § 5, 145^27, § 4, 145^32, § 2 en 157 tot 168/1 vermelde vermeerderingen;

- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;

2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.

De Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.

",[25,26],[],[],9,{"_7":187,"_9":10,"_11":12,"_13":14,"_15":16,"_17":188,"_19":189,"_21":190,"_23":191,"_163":192,"_165":193,"_33":34,"_145":146,"_147":148,"_149":194,"_151":152,"_153":154,"_167":-7},"1c9cb143-7a28-4245-8df5-94bcd5e36584_8","2019-04-29","Art. 245, eerste lid, 1°, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (29.04.2019) (art. 31, W 07.04.2019 - B.S. 19.04.2019; Numac: 2019201744)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:\n\n1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:\n\n- vóór toepassing van de in de artikelen 31ter, § 2, 145^7, § 2, 145^26, § 5, 145^27, § 4, 145^32, § 2 en 157 tot 168/1 vermelde vermeerderingen;\n\n- vóór verrekening van de in de artikelen 134, § 3, en 145^35, tiende lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168/1 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;\n\n- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;\n\n2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.\n\nDe Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.","

Art. 245, eerste lid, 1°, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (29.04.2019) (art. 31, W 07.04.2019 - B.S. 19.04.2019; Numac: 2019201744)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:

1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:

- vóór toepassing van de in de artikelen 31ter, § 2, 145^7, § 2, 145^26, § 5, 145^27, § 4, 145^32, § 2 en 157 tot 168/1 vermelde vermeerderingen;

- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;

2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.

De Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.

",[25,26],[],[],8,{"_7":196,"_9":10,"_11":12,"_13":14,"_15":16,"_17":197,"_19":198,"_21":199,"_23":200,"_163":201,"_165":202,"_33":34,"_145":146,"_147":148,"_149":203,"_151":152,"_153":154,"_167":-7},"1c9cb143-7a28-4245-8df5-94bcd5e36584_7","AJ 2019","Art. 245, eerste lid, 1°, eerste en tweede streepje, is van toepassing vanaf aanslagjaar 2019 op de beroepsverliezen die toe te schrijven zijn aan schade aan landbouwteelten, veroorzaakt door ongunstige weersomstandigheden die hebben plaatsgevonden vanaf 01.01.2018 (art. 95 en 108, W 11.02.2019 - B.S. 22.03.2019; Numac: 2019040488)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:\n\n1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:\n\n- vóór toepassing van de in de artikelen 145^7, § 2, 145^26, § 5, 145^27, § 4, 145^32, § 2 en 157 tot 168/1 vermelde vermeerderingen;\n\n- vóór verrekening van de in de artikelen 134, § 3, en 145^35, tiende lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168/1 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;\n\n- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;\n\n2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.\n\nDe Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.","

Art. 245, eerste lid, 1°, eerste en tweede streepje, is van toepassing vanaf aanslagjaar 2019 op de beroepsverliezen die toe te schrijven zijn aan schade aan landbouwteelten, veroorzaakt door ongunstige weersomstandigheden die hebben plaatsgevonden vanaf 01.01.2018 (art. 95 en 108, W 11.02.2019 - B.S. 22.03.2019; Numac: 2019040488)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:

1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:

- vóór toepassing van de in de artikelen 145^7, § 2, 145^26, § 5, 145^27, § 4, 145^32, § 2 en 157 tot 168/1 vermelde vermeerderingen;

- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;

2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.

De Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.

",[25,26],[],[],7,{"_7":205,"_9":10,"_11":12,"_13":14,"_15":16,"_17":197,"_19":206,"_21":207,"_23":208,"_163":209,"_165":210,"_33":34,"_145":146,"_147":148,"_149":211,"_151":152,"_153":154,"_167":-7},"1c9cb143-7a28-4245-8df5-94bcd5e36584_6","Art. 245, eerste lid, 1°, is van toepassing vanaf aanslagjaar 2019 (art. 36 en 39, W 26.03.2018 - B.S. 30.03.2018; Numac: 2018011490)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:\n\n1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:\n\n- vóór toepassing van de in de artikelen 145^7, § 2, 145^26, § 5, 145^27, § 4, 145^32, § 2 en 157 tot 168 vermelde vermeerderingen;\n\n- vóór verrekening van de in de artikelen 134, § 3, en 145^35, tiende lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;\n\n- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;\n\n2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.\n\nDe Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.","

Art. 245, eerste lid, 1°, is van toepassing vanaf aanslagjaar 2019 (art. 36 en 39, W 26.03.2018 - B.S. 30.03.2018; Numac: 2018011490)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:

1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:

- vóór toepassing van de in de artikelen 145^7, § 2, 145^26, § 5, 145^27, § 4, 145^32, § 2 en 157 tot 168 vermelde vermeerderingen;

- vóór verrekening van de in de artikelen 134, § 3, en 145^35, tiende lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;

- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;

2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.

De Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.

",[25,26],[],[],6,{"_7":213,"_9":10,"_11":12,"_13":14,"_15":16,"_17":214,"_19":215,"_21":216,"_23":217,"_163":218,"_165":219,"_33":34,"_145":146,"_147":148,"_149":220,"_151":152,"_153":154,"_167":-7},"1c9cb143-7a28-4245-8df5-94bcd5e36584_5","AJ 2018","Art. 245, eerste lid, 1°, tweede streepje, is van toepassing vanaf aanslagjaar 2018 (art. 68 en 71, W 26.03.2018 - B.S. 30.03.2018; Numac: 2018011490)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:\n\n1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:\n\n- vóór toepassing van de in de artikelen 145^7, § 2, 145^26, § 5, 145^32, § 2 en 157 tot 168 vermelde vermeerderingen;\n\n- vóór verrekening van de in de artikelen 134, § 3, en 145^35, tiende lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;\n\n- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;\n\n2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.\n\nDe Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.","

Art. 245, eerste lid, 1°, tweede streepje, is van toepassing vanaf aanslagjaar 2018 (art. 68 en 71, W 26.03.2018 - B.S. 30.03.2018; Numac: 2018011490)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:

1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:

- vóór toepassing van de in de artikelen 145^7, § 2, 145^26, § 5, 145^32, § 2 en 157 tot 168 vermelde vermeerderingen;

- vóór verrekening van de in de artikelen 134, § 3, en 145^35, tiende lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;

- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;

2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.

De Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.

",[25,26],[],[],5,{"_7":222,"_9":10,"_11":12,"_13":14,"_15":16,"_17":223,"_19":224,"_21":225,"_23":226,"_163":227,"_165":228,"_33":34,"_145":146,"_147":148,"_149":229,"_151":152,"_153":154,"_167":-7},"1c9cb143-7a28-4245-8df5-94bcd5e36584_4","AJ 2016","Art. 245, eerste lid, 1°, is van toepassing vanaf aanslagjaar 2016 (art. 54 en 57, progW 10.08.2015 - B.S. 18.08.2015; Numac: 2015203736)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:\n\n1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:\n\n- vóór toepassing van de in de artikelen 145^7, § 2, 145^26, § 5, 145^32, § 2 en 157 tot 168 vermelde vermeerderingen;\n\n- vóór verrekening van de in de artikelen 134, § 3, en 145^24, § 1, vijfde lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;\n\n- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;\n\n2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.\n\nDe Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.","

Art. 245, eerste lid, 1°, is van toepassing vanaf aanslagjaar 2016 (art. 54 en 57, progW 10.08.2015 - B.S. 18.08.2015; Numac: 2015203736)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:

1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:

- vóór toepassing van de in de artikelen 145^7, § 2, 145^26, § 5, 145^32, § 2 en 157 tot 168 vermelde vermeerderingen;

- vóór verrekening van de in de artikelen 134, § 3, en 145^24, § 1, vijfde lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;

- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;

2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.

De Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.

",[25,26],[],[],4,{"_7":231,"_9":10,"_11":12,"_13":14,"_15":16,"_17":232,"_19":233,"_21":234,"_23":235,"_163":236,"_165":237,"_33":34,"_145":146,"_147":148,"_149":238,"_151":152,"_153":154,"_167":-7},"1c9cb143-7a28-4245-8df5-94bcd5e36584_3","AJ 2015","Art. 245, eerste lid, is van toepassing vanaf aanslagjaar 2015 (art. 79 en 80, 1ste lid, W 08.05.2014 - B.S. 28.05.2014; Numac: 2014003239 - err. B.S. 27.01.2015)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:\n\n1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:\n\n- vóór toepassing van de in de artikelen 145^7, § 2, 145^32, § 2 en 157 tot 168 vermelde vermeerderingen;\n\n- vóór verrekening van de in de artikelen 134, § 3, en 145^24, § 1, vijfde lid, vermelde belastingkredieten, de in de artikelen 175 tot 177 vermelde bonificatie, de in de artikelen 157 tot 168 en 175 tot 177 vermelde voorafbetalingen, het forfaitair gedeelte van de buitenlandse belasting, de roerende voorheffing, de bedrijfsvoorheffing en de belastingkredieten als vermeld in de artikelen 289bis, 289ter en 289ter/1;\n\n- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;\n\n2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.\n\nDe Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.","

Art. 245, eerste lid, is van toepassing vanaf aanslagjaar 2015 (art. 79 en 80, 1ste lid, W 08.05.2014 - B.S. 28.05.2014; Numac: 2014003239 - err. B.S. 27.01.2015)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 tot 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend:

1° wat de ingevolge de artikel 243 en 243/1 gevestigde belasting betreft: op de belasting vastgesteld:

- vóór toepassing van de in de artikelen 145^7, § 2, 145^32, § 2 en 157 tot 168 vermelde vermeerderingen;

- vóór toepassing van de in artikel 444 vermelde belastingverhogingen;

2° wat de ingevolge artikel 244 gevestigde belasting betreft: op de wijze als bepaald in artikel 466.

De Koning kan bij een besluit vastgesteld na overleg in de Ministerraad die opcentiemen verhogen tot maximaal zeven opcentiemen.

",[25,26],[],[],3,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":240,"_163":241,"_165":242,"_33":34,"_145":146,"_147":148,"_149":150,"_151":152,"_153":154,"_167":-7},[25,26],[],[],{"_7":244,"_9":10,"_11":12,"_13":14,"_15":16,"_17":245,"_19":246,"_21":247,"_23":248,"_163":249,"_165":250,"_33":34,"_145":146,"_147":148,"_149":251,"_151":152,"_153":154,"_167":-7},"1c9cb143-7a28-4245-8df5-94bcd5e36584_1","AJ 1992","Art. 245 is van toepassing met ingang van het aanslagjaar 1992 (art. 150, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\n\nDe belasting gevestigd ingevolge de artikelen 243 en 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend op de wijze als bepaald in artikel 466.","

Art. 245 is van toepassing met ingang van het aanslagjaar 1992 (art. 150, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

De belasting gevestigd ingevolge de artikelen 243 en 244 wordt verhoogd met zes opcentiemen ten bate van de Staat, berekend op de wijze als bepaald in artikel 466.

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