28 APRIL 2017. - Koninklijk besluit met betrekking tot de vrijstelling voor interesten uit leningen aan startende ondernemingen
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op de Grondwet, artikel 108;
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 21, tweede lid, ingevoegd bij de wet van 18 december 2016;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 13 januari 2017
Gelet op de akkoordbevinding van de Minister van Begroting, van 16 maart 2017;
Gelet op advies 61.184/3 van de Raad van State, gegeven op 20 april 2017, met toepassing van artikel 84, § 1, eerste lid, 2°, van de wetten op de Raad van State, gecoördineerd op 12 januari 1973;
Op de voordracht van de Minister van Financiën,
Hebben Wij besloten en besluiten Wij :
Artikel 1. In hoofdstuk 1 van het KB/WIB 92 wordt een afdeling IIbis ingevoegd dat het artikel 2bis omvat, die luidt als volgt:
"Afdeling IIbis - Interesten van nieuwe buiten de beroepswerkzaamheid van de kredietgever afgesloten leningen
(Wetboek van de inkomstenbelastingen 1992, artikel 21, tweede lid)
Art. 2bis. De in artikel 21, eerste lid, 13°, van het Wetboek van de inkomstenbelastingen 1992 bedoelde ondernemingen moeten, vanaf het jaar dat volgt op het jaar waarin de beoogde lening werd afgesloten, jaarlijks vóór 31 maart een document opstellen dat:
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het bedrag vermeldt van de gedurende het vorige jaar betaalde interesten;
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bevestigt of de onderneming al dan niet gedurende het volledige voorafgaande jaar of, indien de lening in de loop van het voorafgaande jaar werd afgesloten, gedurende het volledige gedeelte van dit jaar vanaf de datum waarop de lening werd afgesloten, voldeed aan de...
Pour continuer la lecture
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