[{"_1":2,"_3761":-5,"_3762":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_135":136,"_179":180,"_189":190},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_37":38,"_56":57,"_121":122,"_123":124,"_43":44,"_125":126,"_127":128,"_129":130,"_131":132,"_133":134},"id","927671cd-8208-44fa-b661-3ef36ce088c2_1","docId","927671cd-8208-44fa-b661-3ef36ce088c2","title","Artikel 98, WIB 92","articleNumber","98","slug","artikel-98","scope","AJ 1992","contents","Art. 98 is van toepassing met ingang van het aanslagjaar 1992 (art. 69, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456; art. 15, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)\n\nDe in artikel 90, 2° en 5° tot 7°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing of de roerende voorheffing.","htmlContents","

Art. 98 is van toepassing met ingang van het aanslagjaar 1992 (art. 69, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456; art. 15, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)

De in artikel 90, 2° en 5° tot 7°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing of de roerende voorheffing.

","keywords",[25,26,27,28,29,30,31,32,33,34,35,36],"personenbelasting","diverse inkomsten","netto-inkomen","huur van gebouwen","location d'un bien mobilier","overdracht van huur","lot van effecten van leningen","vergoeding voor ontbrekende coupon","vergoeding voor ontbrekend lot","jacht","visserij","prijzen en subsidies aan geleerden","references",[39],{"_7":40,"_11":41,"_15":42,"_43":44},"9f2384b9-9ff0-478b-bf6c-f365784ef15b","Artikel 90, WIB 92","artikel-90","collection",{"_45":46,"_47":48,"_15":53},"code","WIB92","name",{"_49":50,"_51":52},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_51":54,"_49":55},"wetboek-inkomstenbelastingen-1992","wib92","referencedBy",[58,62,66,70,81,85,88,92,105,109,113,117],{"_7":59,"_11":60,"_15":61,"_43":44},"2ac7eec4-5240-4198-bf95-3ff0495610bf","Artikel 37bis, WIB 92","artikel-37bis",{"_7":63,"_11":64,"_15":65,"_43":44},"9ceba957-b02c-4836-9016-1f53b45d7f96","Artikel 109, WIB 92","artikel-109",{"_7":67,"_11":68,"_15":69,"_43":44},"bf87b317-1f1c-4813-833a-ebc2fad84aba","Artikel 192, WIB 92","artikel-192",{"_7":71,"_11":72,"_15":42,"_43":73},"d0782abd-ab02-490b-9ef7-2b48407aa038","Commentaar van art. 90, eerste lid, 2°, WIB 92 (bijwerking)",{"_45":74,"_47":75,"_15":78},"ComIB92",{"_49":76,"_51":77},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_51":79,"_49":80},"commentaar-wib-92","comib92",{"_7":82,"_11":83,"_15":84,"_43":73},"21870cc6-b3e4-45dc-a1f7-1b009b9cd0f4","Commentaar van art. 97, WIB 92","artikel-97",{"_7":86,"_11":87,"_15":16,"_43":73},"5f1e0fe7-beb3-4dc8-a4ed-37e9680c360e","Commentaar van art. 98, WIB 92",{"_7":89,"_11":90,"_15":91,"_43":73},"5852fa9e-13a8-440a-9728-080374cfb390","Commentaar van art. 235, WIB 92","artikel-235",{"_7":93,"_11":94,"_15":95,"_43":96},"69c11ff5-da97-4fe2-989d-ee23fa7b35e8","Circulaire nr. Ci.RH.82/625.425 (AAFisc Nr. 23/2013) d.d. 18.06.2013","circulaire-nr-ci-rh-82-625-425-aafisc-nr-23-2013-d-d-18-06-2013",{"_45":97,"_47":98,"_15":100,"_103":104},"CIRC",{"_49":99,"_51":99},"Circulaires",{"_51":101,"_49":102},"circulaires","circ","shouldPaginate",true,{"_7":106,"_11":107,"_15":108,"_43":96},"b5b2bb11-42b4-4d98-a306-89048c07c918","Circulaire nr. Ci.RH.252/509.195 van 13.07.1999","circulaire-nr-ci-rh-252-509-195-van-13-07-1999",{"_7":110,"_11":111,"_15":112,"_43":96},"5c24521d-8528-4b5d-8977-97bc6909b7f5","Circulaire nr. Ci.RH.82/494.815 van 07.07.1997","circulaire-nr-ci-rh-82-494-815-van-07-07-1997",{"_7":114,"_11":115,"_15":116,"_43":96},"0e94c7bc-f9e3-4bc6-bea6-5b477cb83a1d","Circulaire nr. Ci.RH.243/569.664 (AOIF 14/2005) dd. 14.04.2005","circulaire-nr-ci-rh-243-569-664-aoif-14-2005-dd-14-04-2005",{"_7":118,"_11":119,"_15":120,"_43":96},"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":82,"_11":83,"_15":84,"_43":73},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/927671cd-8208-44fa-b661-3ef36ce088c2","version",1,"versionCount",5,"rank",138,"allVersions",[137,148,157,166,175],{"_7":138,"_9":10,"_11":12,"_13":14,"_15":16,"_17":139,"_19":140,"_21":141,"_23":142,"_143":144,"_145":146,"_43":44,"_125":126,"_127":128,"_129":132,"_131":132,"_133":134,"_147":-7},"927671cd-8208-44fa-b661-3ef36ce088c2_5","2016-01-01","Art. 98, eerste en tweede lid, 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. 57 en 85, W 26.12.2015 - B.S. 30.12.2015; Numac: 2015206007 - err. M.B. 25.01.2016)\n\nDe in artikel 90, eerste lid, 2°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing.\n\nDe in artikel 90, eerste lid, 5° tot 7° en 11°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de roerende voorheffing.","

Art. 98, eerste en tweede lid, 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. 57 en 85, W 26.12.2015 - B.S. 30.12.2015; Numac: 2015206007 - err. M.B. 25.01.2016)

De in artikel 90, eerste lid, 2°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing.

De in artikel 90, eerste lid, 5° tot 7° en 11°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de roerende voorheffing.

",[25,26,27,28,29,30,31,32,33,34,35,36],"subjects",[],"referredBy",[],"validFrom",{"_7":149,"_9":10,"_11":12,"_13":14,"_15":16,"_17":150,"_19":151,"_21":152,"_23":153,"_143":154,"_145":155,"_43":44,"_125":126,"_127":128,"_129":156,"_131":132,"_133":134,"_147":-7},"927671cd-8208-44fa-b661-3ef36ce088c2_4","AJ 2013","Art. 98, eerste lid, treedt in werking vanaf aanslagjaar 2013 (art. 6 en 39, 8ste lid, W 13.12.2012 - B.S. 20.12.2012; Numac: 2012003381)\n\nDe in artikel 90, 2°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing (...).\n\nDe in artikel 90, 5° tot 7° en 11°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de roerende voorheffing.","

Art. 98, eerste lid, treedt in werking vanaf aanslagjaar 2013 (art. 6 en 39, 8ste lid, W 13.12.2012 - B.S. 20.12.2012; Numac: 2012003381)

De in artikel 90, 5° tot 7° en 11°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de roerende voorheffing.

",[25,26,27,28,29,30,31,32,33,34,35,36],[],[],4,{"_7":158,"_9":10,"_11":12,"_13":14,"_15":16,"_17":159,"_19":160,"_21":161,"_23":162,"_143":163,"_145":164,"_43":44,"_125":126,"_127":128,"_129":165,"_131":132,"_133":134,"_147":-7},"927671cd-8208-44fa-b661-3ef36ce088c2_3","2005-02-01","Art. 98, tweede lid, is van toepassing op vergoedingen voor ontbrekende coupon of voor ontbrekend lot betaald of toegekend in uitvoering van zakelijke-zekerheidsovereenkomsten en leningen met betrekking tot financiële instrumenten, afgesloten vanaf 01.02.2005 (art. 40, W 15.12.2004 - B.S. 01.02.2005; Numac: 2005003036)\n\n\nDe in artikel 90, 2°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing en verlaagd met de door de verkrijger gestorte giften aan een in artikel 104, 3°, a en b, vermelde instelling op voorwaarde dat zij blijken uit een kwijtschrift van de begiftigde.\n\nDe in artikel 90, 5° tot 7° en 11°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de roerende voorheffing.","

Art. 98, tweede lid, is van toepassing op vergoedingen voor ontbrekende coupon of voor ontbrekend lot betaald of toegekend in uitvoering van zakelijke-zekerheidsovereenkomsten en leningen met betrekking tot financiële instrumenten, afgesloten vanaf 01.02.2005 (art. 40, W 15.12.2004 - B.S. 01.02.2005; Numac: 2005003036)

\n
\n

De in artikel 90, 2°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing en verlaagd met de door de verkrijger gestorte giften aan een in artikel 104, 3°, a en b, vermelde instelling op voorwaarde dat zij blijken uit een kwijtschrift van de begiftigde.

",[25,26,27,28,29,30,31,32,33,34,35,36],[],[],3,{"_7":167,"_9":10,"_11":12,"_13":14,"_15":16,"_17":168,"_19":169,"_21":170,"_23":171,"_143":172,"_145":173,"_43":44,"_125":126,"_127":128,"_129":174,"_131":132,"_133":134,"_147":-7},"927671cd-8208-44fa-b661-3ef36ce088c2_2","AJ 1997","Art. 98 is van toepassing met ingang van het aanslagjaar 1997 (art. 4, W 27.10.1997 - B.S. 02.12.1997; Numac: 1997003632)\n\n\nDe in artikel 90, 2°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing en verlaagd met de door de verkrijger gestorte giften aan een in artikel 104, 3°, a en b, vermelde instelling op voorwaarde dat zij blijken uit een kwijtschrift van de begiftigde.\n\nDe in artikel 90, 5° tot 7°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de roerende voorheffing.","

Art. 98 is van toepassing met ingang van het aanslagjaar 1997 (art. 4, W 27.10.1997 - B.S. 02.12.1997; Numac: 1997003632)

\n
\n

De in artikel 90, 5° tot 7°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de roerende voorheffing.

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