Koninklijk besluit tot wijziging van het KB/WIB 92, op het stuk van de bedrijfsvoorheffing, de 23 décembre 2021
Artikel 1. In de bijlage III van het KB/WIB 92, vervangen bij het koninklijk besluit van 9 december 2021, worden de volgende wijzigingen aangebracht:
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in tabel b) van nummer 2.2.A., worden de woorden "of een echtgescheiden of feitelijk gescheiden ouder," vervangen door de woorden "of een echtgescheiden, feitelijk gescheiden of van tafel en bed gescheiden ouder,";
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in de Nederlandse tekst van tabel a) van nummer 2.10., A., worden de woorden "21.795,00 EUR" vervangen door de woorden "22.290,00 EUR";
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in de Nederlandse tekst van nummer 4.3., B., worden de woorden "141 euro" vervangen door de woorden "144 euro";
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in de nummers 6.1., A., 1., 6.1., 1., A., 2., en 6.1., B., 2., a) en b), worden de woorden "1 januari 2021" telkens vervangen door de woorden 1 januari 2022";
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in de Nederlandse tekst van nummer 6.3., B., a), 1., worden de woorden "1.710 euro" vervangen door de woorden "1.749 euro".
Art. 2. Dit besluit is van toepassing op de vanaf 1 januari 2022 betaalde of toegekende inkomsten.
Art. 3. De minister die bevoegd is voor Financiën, is belast met de uitvoering van dit besluit.
Handtekening
Gegeven te Brussel 23 december 2021.
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 275, §§ 1 en 2;
Gelet op het KB/WIB 92:
- artikel 88;
- bijlage...
Pour continuer la lecture
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