Wet houdende bepalingen inzake gezinsfiscaliteit en de stopzetting van het permanent systeem inzake fiscale en sociale regularisatie, de 16 mars 2021
TITEL I. - Algemene bepaling
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 74 van de Grondwet.
TITEL II. - Financiën
HOOFDSTUK I. - Gezinsfiscaliteit
Art. 2. In artikel 132, eerste lid, 7°, van het Wetboek van de inkomstenbelastingen 1992, ingevoegd bij de wet van 6 juli 2004 en gewijzigd bij de programmawet van 20 december 2020, worden de volgende wijzigingen aangebracht:
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de woorden "65 jaar" worden vervangen door de woorden "66 jaar";
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de woorden "66 jaar" worden vervangen door de woorden "67 jaar".
Art. 3. Artikel 2, 1°, is van toepassing vanaf aanslagjaar 2026.
Artikel 2, 2°, is van toepassing vanaf aanslagjaar 2031.
HOOFDSTUK 2. - Stopzetting van de regularisatie (fiscaal en sociaal)
Art. 4. Hoofdstukken 2 en 3 van de wet van 21 juli 2016 tot invoering van een permanent systeem inzake fiscale en sociale regularisatie treden buiten werking op 31 december 2023.
Art. 5. De regularisatieaangiften ingediend uiterlijk op 31 december 2023 waarvoor op deze datum nog geen regularisatieattest is uitgereikt, zullen door het Contactpunt verder worden behandeld overeenkomstig de regels in de hoofdstukken 2 en 3 van de voornoemde wet van 21 juli 2016.
Art. 6. De regularisatieattesten uitgereikt voor 1 januari 2024, evenals de regularisatieattesten uitgereikt na 31 december 2023 op grond van artikel 5, blijven onderworpen aan de regels in de hoofdstukken 2 en 3 van de voornoemde wet van 21 juli 2016.
Handtekening
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