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Art. 67bis (opgeheven) en onderdeel \"1°bis Stage in de onderneming\" (opgeheven), is van toepassing vanaf aanslagjaar 2026 (art. 58 en 90, 4de lid, W 18.12.2025 - B.S. 30.12.2025; Numac: 2025009647)

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(...)

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Art. 67bis treedt in werking op 01.01.2014 (art. 49 en 55, eerste lid, W 26.12.2013 - B.S. 31.12.2013; Numac: 2013021136)

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De winst en baten worden vrijgesteld ten belope van 40 % van de bezoldigingen die krachtens artikel 52, 3°, als beroepskosten worden afgetrokken en die worden betaald of toegekend aan de werknemers waarvoor de werkgever, die de genoemde kosten draagt, een stagebonus verkrijgt als bedoeld in artikel 58 van de wet van 23 december 2005 betreffende het generatiepact.

De Koning bepaalt de toepassingsmodaliteiten van dit artikel bij een besluit vastgesteld na overleg in de Ministerraad.

",[25,26,27,28,29,30],[],[],2,{"_7":161,"_9":10,"_11":12,"_13":14,"_15":16,"_17":162,"_19":163,"_21":164,"_23":165,"_146":166,"_148":167,"_39":125,"_133":134,"_135":136,"_137":168,"_139":138,"_140":141,"_150":-7},"d853856e-fb15-49e8-9dba-f3446e192c38_1","2006-01-01","Art. 67bis is van toepassing op de kosten die worden gedragen vanaf 01.01.2006 (art. 92, W 23.12.2005 - B.S. 30.12.2005- err. B.S. 31.01.2006 - err. B.S. 30.09.2008)\n\n\nDe winst en baten worden vrijgesteld ten belope van 20 % van de bezoldigingen die krachtens artikel 52, 3°, als beroepskosten worden afgetrokken en die worden betaald of toegekend aan de werknemers waarvoor de werkgever, die de genoemde kosten draagt, een stagebonus verkrijgt als bedoeld in artikel 58 van de wet van 23 december 2005 betreffende het generatiepact.\n\nDe Koning bepaalt de toepassingsmodaliteiten van dit artikel bij een besluit vastgesteld na overleg in de Ministerraad.","

Art. 67bis is van toepassing op de kosten die worden gedragen vanaf 01.01.2006 (art. 92, W 23.12.2005 - B.S. 30.12.2005- err. B.S. 31.01.2006 - err. B.S. 30.09.2008)

\n
\n

De winst en baten worden vrijgesteld ten belope van 20 % van de bezoldigingen die krachtens artikel 52, 3°, als beroepskosten worden afgetrokken en die worden betaald of toegekend aan de werknemers waarvoor de werkgever, die de genoemde kosten draagt, een stagebonus verkrijgt als bedoeld in artikel 58 van de wet van 23 december 2005 betreffende het generatiepact.

De Koning bepaalt de toepassingsmodaliteiten van dit artikel bij een besluit vastgesteld na overleg in de Ministerraad.

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