Koninklijk besluit tot wijziging van het KB/WIB 92, op het stuk van de voordelen van alle aard voor het persoonlijk gebruik van een kosteloos ter beschikking gesteld voertuig, de 8 février 2024
Artikel 1. In de tabel van artikel 18, § 3, punt 9, van het KB/WIB 92, ingevoegd bij het koninklijk besluit van 3 april 2013 en laatstelijk gewijzigd bij het koninklijk besluit van 11 december 2022, wordt de kolom "Kalenderjaar" aangevuld met "2024", de kolom "Voertuigen met een benzine-, LPG- of aardgasmotor" met "78 g/km" en de kolom "Voertuigen met dieselmotor" met "65 g/km".
Art. 2. Dit besluit is van toepassing op de vanaf 1 januari 2024 toegekende voordelen van alle aard.
Art. 3. De minister die bevoegd is voor Financiën is belast met de uitvoering van dit besluit.
Handtekening
Gegeven te Brussel, 5 februari 2024.
FILIP
Van Koningswege :
De Minister van Financiën,
V. VAN PETEGHEM
Aanhef
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 36, § 2, vervangen bij de wet van 28 december 2011 en laatstelijk gewijzigd bij de wet van 27 juni 2021;
Gelet op het KB/WIB 92, artikel 18, § 3, punt 9, ingevoegd bij het koninklijk besluit van 3 april 2013 en laatstelijk gewijzigd bij het koninklijk besluit van 11 december 2022;
Gelet op het advies van de inspecteur van Financiën, gegeven op 13 december 2023;
Gelet op de akkoordbevinding van de Staatssecretaris voor Begroting, d.d. 31 januari 2024;
Gelet op de wetten op de Raad van State, gecoördineerd op 12 januari 1973, artikel 3, § 1;
Gelet...
Pour continuer la lecture
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