Koninklijk besluit tot wijziging van de bijlage III van het KB/WIB 92 op het stuk van de vermindering voor overwerk, de 30 août 2023
Artikel 1. In nummer 51.2. van de toepassingsregels van de bijlage III van het KB/WIB 92, vervangen bij het koninklijk besluit van 19 december 2022, worden in het derde lid de woorden "in de periode van 1 januari 2023 tot en met 30 juni 2023" vervangen door de woorden "in de periode van 1 januari 2023 tot en met 30 juni 2025".
Art. 2. In nummer 120.2.2. van dezelfde toepassingsregels, vervangen bij het koninklijk besluit van 19 december 2022, worden in het derde lid de woorden "in de periode van 1 januari 2023 tot en met 30 juni 2023" vervangen door de woorden "in de periode van 1 januari 2023 tot en met 30 juni 2025".
Art. 3. Dit besluit heeft uitwerking met ingang van 1 juli 2023.
Art. 4. De minister bevoegd voor Financiën is belast met de uitvoering van dit besluit.
Handtekening
Gegeven te Brussel, 30 augustus 2023.
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;
Gelet op het KB/WIB 92:
- artikel 88;
- bijlage III;
Gelet op het advies van de inspecteur van Financiën, gegeven op 27 juni 2023;
Gelet op de akkoordbevinding van de Staatssecretaris voor Begroting, d.d. 26 juli 2023;
Gelet op de wetten op de Raad van State, gecoördineerd op 12 januari 1973, artikel 3, § 1;
Gelet op de dringende noodzakelijkheid;
Overwegende:
- dat in het kader van de uitvoering van het interprofessioneel akkoord voor de periode 2023-2024 de maatregel waarbij het aantal uren...
Pour continuer la lecture
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