Koninklijk besluit tot wijziging van het KB/WIB 92 met het oog op de herinvoering van de verplichting om bedrijfsvoorheffing in te houden op de inkomsten uit de deeleconomie, de 26 janvier 2021
Artikel 1. Artikel 86 van het KB/WIB 92, gewijzigd bij de koninklijke besluiten van 12 januari 2017 en 3 juli 2019, wordt aangevuld met een lid, luidende :
"De vennootschap of VZW waarbinnen een in artikel 90, eerste lid, 1° bis, b, van het Wetboek van de inkomstenbelastingen 1992 vermeld erkend platform is ingericht, wordt geacht de in artikel 87, 2° bis, vermelde inkomsten met betrekking tot de overeenkomsten die door dat platform tot stand zijn gebracht, te betalen of toe te kennen.".
Art. 2. Artikel 87, 2° bis, van hetzelfde besluit, ingevoegd bij het koninklijk besluit van 12 januari 2017 en opgeheven bij het koninklijk besluit van 3 juli 2019, wordt als volgt hersteld :
"2° bis winst en baten als vermeld in artikel 90, eerste lid, 1° bis, van hetzelfde Wetboek;".
Art. 3. Dit besluit treedt in werking op 1 februari 2021 en is van toepassing op de inkomsten die vanaf diezelfde datum worden betaald of toegekend.
Art. 4. De minister bevoegd voor Financiën is belast met de uitvoering van dit besluit.
Handtekening
Gegeven te Brussel, 26 januari 2021.
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 271, gewijzigd bij de wet van 6 juli 1994, het koninklijk besluit van 20 december 1996 en...
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