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 20 décembre 2020
Artikel 1. In de tabel van artikel 18, § 3, 9°, van het KB/WIB 92, ingevoegd bij het koninklijk besluit van 3 april 2013 en gewijzigd bij de koninklijke besluiten van 24 januari 2014, 16 december 2014, 9 december 2015, 24 november 2016, 13 december 2017, 19 december 2018 en 11 december 2019, wordt de kolom "Kalenderjaar" aangevuld met "2021", de kolom "Voertuigen met een benzine-, LPG- of aardgasmotor" met "102 g/km" en de kolom "Voertuigen met dieselmotor" met "84 g/km".
Art. 2. Dit besluit is van toepassing op de vanaf 1 januari 2021 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, 20 december 2020.
FILIP
Van Koningswege :
De Vice-eersteminister en 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, ingevoegd bij de wet van 28 december 2011 en gewijzigd bij de wetten van 29 maart 2012 en 21 december 2013;
Gelet op het KB/WIB 92, artikel 18, § 3, 9°, ingevoegd bij koninklijk besluit van 3 april 2013 en gewijzigd bij de koninklijke besluiten van 24 januari 2014, 16 december 2014, 9 december 2015, 24 november 2016, 13 december 2017, 19 december 2018 en 11 december 2019;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 8 december 2020;
Gelet op de akkoordbevinding van de Staatssecretaris voor Begroting, d.d. 16 december 2020...
Pour continuer la lecture
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