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Art. 40 is van toepassing met ingang van het aanslagjaar 1992 (art. 11, W 07.12.1988; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Deelnemingen in de winst ter zake van levensverzekeringscontracten zijn vrijgesteld op voorwaarde dat zij gelijktijdig met de uit die contracten voortvloeiende pensioenen, renten, kapitalen of afkoopwaarden worden vereffend.

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Art. 40, tweede lid, is van toepassing met ingang van 10.01.2010 (art. 8, W 22.12.2009 - B.S. 31.12.2009; Numac: 2009003483)

Deelnemingen in de winst ter zake van levensverzekeringscontracten, van aanvullende pensioentoezeggingen betreffende werknemers of bedrijfsleiders als bedoeld in artikel 32, eerste lid, 1°, en tewerkgesteld met een arbeidsovereenkomst, of van aanvullende pensioenovereenkomsten betreffende zelfstandigen zijn vrijgesteld op voorwaarde dat zij gelijktijdig met de uit die contracten, toezeggingen of overeenkomsten, voortvloeiende pensioenen, aanvullende pensioenen, renten, kapitalen of afkoopwaarden worden vereffend.

Onder deelnemingen in de winst worden de deelnemingen verstaan omschreven in artikel 183bis van het Wetboek diverse rechten en taksen, zelfs als die krachtens artikel 183quinquies van hetzelfde Wetboek vrijgesteld zijn van de taks.

",[25,26,27,28,29,30,31,32,33,34],"subjects",[],"referredBy",[],"validFrom",{"_7":134,"_9":10,"_11":12,"_13":14,"_15":16,"_17":135,"_19":136,"_21":137,"_23":138,"_128":139,"_130":140,"_43":44,"_110":111,"_112":113,"_114":141,"_116":117,"_118":119,"_132":-7},"6375e206-4e6f-45eb-9038-774bd31a7e69_3","AJ 2006","Art. 40, eerste lid, is van toepassing met ingang van het aanslagjaar 2006 (art. 166 en 190, 2de lid, W 27.12.2005 - B.S. 30.12.2005; Numac: 2005021183 - err. B.S. 31.01.2006)\n\nDeelnemingen in de winst ter zake van levensverzekeringscontracten, van aanvullende pensioentoezeggingen betreffende werknemers of bedrijfsleiders als bedoeld in artikel 32, eerste lid, 1°, en tewerkgesteld met een arbeidsovereenkomst, of van aanvullende pensioenovereenkomsten betreffende zelfstandigen zijn vrijgesteld op voorwaarde dat zij gelijktijdig met de uit die contracten, toezeggingen of overeenkomsten, voortvloeiende pensioenen, aanvullende pensioenen, renten, kapitalen of afkoopwaarden worden vereffend.\n\nOnder deelnemingen in de winst worden de deelnemingen verstaan omschreven in artikel 183bis van het Wetboek der met het zegel gelijkgestelde taksen, zelfs als die krachtens artikel 183quinquies van hetzelfde Wetboek vrijgesteld zijn van de taks.","

\nArt. 40, eerste lid, is van toepassing met ingang van het aanslagjaar 2006 (art. 166 en 190, 2de lid, W 27.12.2005 - B.S. 30.12.2005; Numac: 2005021183 - err. B.S. 31.01.2006)

Onder deelnemingen in de winst worden de deelnemingen verstaan omschreven in artikel 183bis van het Wetboek der met het zegel gelijkgestelde taksen, zelfs als die krachtens artikel 183quinquies van hetzelfde Wetboek vrijgesteld zijn van de taks.

",[25,26,27,28,29,30,31,32,33,34],[],[],3,{"_7":143,"_9":10,"_11":12,"_13":14,"_15":16,"_17":144,"_19":145,"_21":146,"_23":147,"_128":148,"_130":149,"_43":44,"_110":111,"_112":113,"_114":150,"_116":117,"_118":119,"_132":-7},"6375e206-4e6f-45eb-9038-774bd31a7e69_2","2004-01-01","Art. 40 is van toepassing op de deelnemingen in de winst die zijn betaald vanaf 01.01.2004 (art. 78 en 114, W 28.04.2003 - B.S. 15.05.2003; Numac: 2003022481 - err. B.S. 26.05.2003)\n\n[Art. 23, KB van 14.11.2003 houdende uitvoering van de wet van 28.04.2003 betreffende de aanvullende pensioenen en het belastingstelsel van die pensioenen en van sommige aanvullende voordelen inzake sociale zekerheid (B.S. 14.11.2003, ed. 2), regelt de inwerkingtreding van deze wet; art. 78 is van toepassing op de deelnemingen in de winst die zijn betaald vanaf 01.01.2004 (art. 23, § 3, A, 5°, eerste streepje)]\n\nDeelnemingen in de winst ter zake van levensverzekeringscontracten, aanvullende pensioentoezeggingen of van aanvullende pensioenovereenkomsten zijn vrijgesteld op voorwaarde dat zij gelijktijdig met de uit die contracten, toezeggingen of overeenkomsten, voortvloeiende pensioenen, aanvullende pensioenen, renten, kapitalen of afkoopvoorwaarden worden vereffend.\n\nOnder deelnemingen in de winst worden de deelnemingen verstaan omschreven in artikel 183bis van het Wetboek der met het zegel gelijkgestelde taksen, zelfs als die krachtens artikel 183quinquies van hetzelfde Wetboek vrijgesteld zijn van de taks.","

\nArt. 40 is van toepassing op de deelnemingen in de winst die zijn betaald vanaf 01.01.2004 (art. 78 en 114, W 28.04.2003 - B.S. 15.05.2003; Numac: 2003022481 - err. B.S. 26.05.2003)

[Art. 23, KB van 14.11.2003 houdende uitvoering van de wet van 28.04.2003 betreffende de aanvullende pensioenen en het belastingstelsel van die pensioenen en van sommige aanvullende voordelen inzake sociale zekerheid (B.S. 14.11.2003, ed. 2), regelt de inwerkingtreding van deze wet; art. 78 is van toepassing op de deelnemingen in de winst die zijn betaald vanaf 01.01.2004 (art. 23, § 3, A, 5°, eerste streepje)]

Deelnemingen in de winst ter zake van levensverzekeringscontracten, aanvullende pensioentoezeggingen of van aanvullende pensioenovereenkomsten zijn vrijgesteld op voorwaarde dat zij gelijktijdig met de uit die contracten, toezeggingen of overeenkomsten, voortvloeiende pensioenen, aanvullende pensioenen, renten, kapitalen of afkoopvoorwaarden worden vereffend.

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