Arrêté royal modifiant l'annexe III de l'AR/CIR 92 en matière de la réduction pour travail supplémentaire, de 19 décembre 2021
Article 1er. Dans le point d), du numéro 2.2., A, de l'annexe III de l'AR/CIR 92, remplacé par l'arrêté royal du 9 décembre 2021, il est inséré entre l'alinéa 3 et l'alinéa 4, qui devient l'alinéa 5, un alinéa rédigé comme suit :
" Le maximum de 130 heures de travail supplémentaire déterminé à l'alinéa 2 est également porté à 180 heures pour tous les travailleurs visés à l'alinéa 1er pour autant que ces heures de travail supplémentaire additionnelles soient prestées dans la période allant du 1er janvier 2022 jusqu'au 30 juin 2023 inclus. ".
Art. 2. Dans le point d), du numéro 2.3, de l'annexe III de l'AR/CIR 92, remplacé par l'arrêté royal du 9 décembre 2021, il est inséré entre l'alinéa 3 et l'alinéa 4, qui devient l'alinéa 5, un alinéa rédigé comme suit :
" Le maximum de 130 heures de travail supplémentaire déterminé à l'alinéa 2 est également porté à 180 heures pour tous les travailleurs visés à l'alinéa 1er pour autant que ces heures de travail supplémentaire additionnelles soient prestées dans la période allant du 1er janvier 2022 jusqu'au 30 juin 2023 inclus. ".
Art. 3. Le présent arrêté entre en vigueur 1er janvier 2022 et est applicable aux rémunérations payées ou attribuées à partir de la même date.
Art. 4. Le ministre qui a les Finances dans ses attributions est chargé de l'exécution du présent arrêté.
Signatures
Donné à Bruxelles, le 19 décembre 2021.
PHILIPPE
Par le Roi :
Le Ministre des Finances,
V. VAN PETEGHEM
Préambule
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 275, § 1er ;
Vu l'AR/CIR 92 ;
Vu l'avis de l'Inspecteur des Finances, donné le 9 décembre 2021 ;
Vu l'accord de la Secrétaire d'Etat au...
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