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Art. 549 (opgeheven) is van toepassing vanaf aanslagjaar 2026 (art. 87 en 90, 4de lid, W 18.12.2025 - B.S. 30.12.2025; Numac: 2025009647)

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(...)

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Art. 549 is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (10.07.2021) (art. 94, W 27.06.2021 - B.S. 30.06.2021; Numac: 2021021157)

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Niettegenstaande artikel 198quater blijven de bepalingen van artikel 67ter van toepassing op de winst die voorheen bij toepassing van artikel 67ter, §§ 1 en 2, vóór het aanslagjaar 2021 verbonden aan een belastbaar tijdperk dat ten vroegste aanvangt op 1 januari 2020 werd vrijgesteld.

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