[{"_1":2,"_3758":-5,"_3759":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_117":118,"_169":170,"_179":180},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_27":28,"_50":51,"_102":103,"_104":105,"_33":34,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116},"id","43b481ea-08b3-44e1-b3ca-35de4f62a295_4","docId","43b481ea-08b3-44e1-b3ca-35de4f62a295","title","Artikel 271, WIB 92","articleNumber","271","slug","artikel-271","scope","AJ 2004","contents","Art. 271 is van toepassing met ingang van het aanslagjaar 2004 (art. 32, progW 24.12.2002 - B.S. 31.12.2002; Numac: 2002021488)\n\nDe Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of (...), alsmede tot in artikel 90, 1° tot 4° vermelde diverse inkomsten.","htmlContents","

Art. 271 is van toepassing met ingang van het aanslagjaar 2004 (art. 32, progW 24.12.2002 - B.S. 31.12.2002; Numac: 2002021488)

De Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of (...), alsmede tot in artikel 90, 1° tot 4° vermelde diverse inkomsten.

","keywords",[25,26],"bedrijfsvoorheffing","schuldenaar van de BV","references",[29,46],{"_7":30,"_11":31,"_15":32,"_33":34},"9f2384b9-9ff0-478b-bf6c-f365784ef15b","Artikel 90, WIB 92","artikel-90","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},"d22b5fa7-5c76-4539-9777-4faf76222189","Artikel 270, WIB 92","artikel-270","referencedBy",[52,63,66,70,83,87,98],{"_7":53,"_11":54,"_15":49,"_33":55},"06bc73b5-9f10-4673-b363-11206390b226","Commentaar van art. 270, WIB 92 (bijwerking)",{"_35":56,"_37":57,"_15":60},"ComIB92",{"_39":58,"_41":59},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_41":61,"_39":62},"commentaar-wib-92","comib92",{"_7":64,"_11":65,"_15":16,"_33":55},"61ac3abf-c2ae-4ae4-8fa4-9797f41e4ed5","Commentaar van art. 271, WIB 92",{"_7":67,"_11":68,"_15":69,"_33":55},"7e4a4db3-b35a-40dc-b5d7-7a9f624dcafc","Commentaar van art. 365, WIB 92","artikel-365",{"_7":71,"_11":72,"_15":73,"_33":74},"a4dad60e-ab38-4d84-b366-fcd806b60b22","Parlementaire vraag nr. 133 van mevrouw Pieters van 25.11.1999","parlementaire-vraag-nr-133-van-mevrouw-pieters-van-25-11-1999",{"_35":75,"_37":76,"_15":78,"_81":82},"PARL",{"_39":77,"_41":77},"Parlementaire vragen",{"_41":79,"_39":80},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":84,"_11":85,"_15":86,"_33":74},"a1d81f62-25db-4409-a508-23b23b807fdc","Parlementaire vraag nr. 1658 van de heer de Clippele van 13.11.2001","parlementaire-vraag-nr-1658-van-de-heer-de-clippele-van-13-11-2001",{"_7":88,"_11":89,"_15":90,"_33":91},"db4e3812-d99a-45e9-8d73-640dcd51f3f5","Circulaire 2026/C/12 over de wijzigingen inzake de fiscale behandeling van onderhoudsuitkeringen","circulaire-2026-c-12-over-de-wijzigingen-inzake-de-fiscale-behandeling-van-onderhoudsuitkeringen",{"_35":92,"_37":93,"_15":95,"_81":82},"CIRC",{"_39":94,"_41":94},"Circulaires",{"_41":96,"_39":97},"circulaires","circ",{"_7":99,"_11":100,"_15":101,"_33":91},"fd680fe7-7989-47e1-9446-4ce8e9913661","Circulaire nr. Ci.RH.252/466.487 van 01.06.1995","circulaire-nr-ci-rh-252-466-487-van-01-06-1995","commentsOn",[],"commentedOnBy",{"_7":106,"_11":54,"_15":49,"_33":55},"b44781db-af4a-473e-8e63-0f9bf58f0aeb","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/43b481ea-08b3-44e1-b3ca-35de4f62a295","version",4,"versionCount",6,"rank",463,"allVersions",[119,130,139,143,152,161],{"_7":120,"_9":10,"_11":12,"_13":14,"_15":16,"_17":121,"_19":122,"_21":123,"_23":124,"_125":126,"_127":128,"_33":34,"_107":108,"_109":110,"_111":114,"_113":114,"_115":116,"_129":-7},"43b481ea-08b3-44e1-b3ca-35de4f62a295_6","2016-01-01","Art. 271 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. 80 en 85, W 26.12.2015 - B.S. 30.12.2015; Numac: 2015206007 - err. B.S. 25.01.2016)\n\nDe Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of, alsmede tot in artikel 90, eerste lid, 1° tot 4° en 12°, vermelde diverse inkomsten.","

Art. 271 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. 80 en 85, W 26.12.2015 - B.S. 30.12.2015; Numac: 2015206007 - err. B.S. 25.01.2016)

De Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of, alsmede tot in artikel 90, eerste lid, 1° tot 4° en 12°, vermelde diverse inkomsten.

",[25,26],"subjects",[],"referredBy",[],"validFrom",{"_7":131,"_9":10,"_11":12,"_13":14,"_15":16,"_17":132,"_19":133,"_21":134,"_23":135,"_125":136,"_127":137,"_33":34,"_107":108,"_109":110,"_111":138,"_113":114,"_115":116,"_129":-7},"43b481ea-08b3-44e1-b3ca-35de4f62a295_5","2009-01-01","Art. 271 is van toepassing op de inkomsten die vanaf 01.01.2009 worden betaald of toegekend (art. 170, W 22.12.2008 - B.S. 29.12.2008; Numac: 2008021119 - err. B.S. 10.02.2009- err. B.S. 24.12.2009)\n\nDe Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of, alsmede tot in artikel 90, 1° tot 4° en 12°, vermelde diverse inkomsten.","

Art. 271 is van toepassing op de inkomsten die vanaf 01.01.2009 worden betaald of toegekend (art. 170, W 22.12.2008 - B.S. 29.12.2008; Numac: 2008021119 - err. B.S. 10.02.2009- err. B.S. 24.12.2009)

De Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of, alsmede tot in artikel 90, 1° tot 4° en 12°, vermelde diverse inkomsten.

",[25,26],[],[],5,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":140,"_125":141,"_127":142,"_33":34,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_129":-7},[25,26],[],[],{"_7":144,"_9":10,"_11":12,"_13":14,"_15":16,"_17":145,"_19":146,"_21":147,"_23":148,"_125":149,"_127":150,"_33":34,"_107":108,"_109":110,"_111":151,"_113":114,"_115":116,"_129":-7},"43b481ea-08b3-44e1-b3ca-35de4f62a295_3","AJ 1998","Art. 271 is van toepassing met ingang van het aanslagjaar 1998 (art. 48, KB 20.12.1996 - B.S. 31.12.1996; Numac: 1996003699)\n\nDe Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of bezoldigingen van bedrijfsleiders, alsmede tot in artikel 90, 1° tot 4° vermelde diverse inkomsten.","

Art. 271 is van toepassing met ingang van het aanslagjaar 1998 (art. 48, KB 20.12.1996 - B.S. 31.12.1996; Numac: 1996003699)

De Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of bezoldigingen van bedrijfsleiders, alsmede tot in artikel 90, 1° tot 4° vermelde diverse inkomsten.

",[25,26],[],[],3,{"_7":153,"_9":10,"_11":12,"_13":14,"_15":16,"_17":154,"_19":155,"_21":156,"_23":157,"_125":158,"_127":159,"_33":34,"_107":108,"_109":110,"_111":160,"_113":114,"_115":116,"_129":-7},"43b481ea-08b3-44e1-b3ca-35de4f62a295_2","AJ 1992","Art. 271 is van toepassing met ingang van het aanslagjaar 1992 (art. 43, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)\n\nDe Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of bezoldigingen van bestuurders en werkende vennoten, alsmede tot in artikel 90, 1° tot 4° vermelde diverse inkomsten.","

Art. 271 is van toepassing met ingang van het aanslagjaar 1992 (art. 43, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)

De Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of bezoldigingen van bestuurders en werkende vennoten, alsmede tot in artikel 90, 1° tot 4° vermelde diverse inkomsten.

",[25,26],[],[],2,{"_7":162,"_9":10,"_11":12,"_13":14,"_15":16,"_17":154,"_19":163,"_21":164,"_23":165,"_125":166,"_127":167,"_33":34,"_107":108,"_109":110,"_111":168,"_113":114,"_115":116,"_129":-7},"43b481ea-08b3-44e1-b3ca-35de4f62a295_1","Art. 271 is van toepassing met ingang van het aanslagjaar 1992 (art. 181, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nDe Koning kan, onder de voorwaarden die Hij bepaalt, de toepassing van artikel 270 uitbreiden tot winst, baten of bezoldigingen van bestuurders en werkende vennoten, alsmede tot in artikel 90, 1° tot 3° vermelde diverse inkomsten.","

Art. 271 is van toepassing met ingang van het aanslagjaar 1992 (art. 181, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

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