CIR 92
| Name (orig) | Code des impôts sur les revenus 1992 Exercice d'imposition 2018 (revenus 2017)/ Wetboek van de inkomstenbelastingen 92- Aanslagjaar 2018 (inkomsten 2017) |
|---|---|
| Name (English) | Income Tax Code of 1992, tax year 2016 |
| Entry into force | 01.01.1992 |
| Last amended on | 03.12.2018 |
| Purpose | This code regulates income tax; the current version applies to the tax year 2017 |
| Relevance for renewable energy | Article 145/24 stipulates that investments in photovoltaic installations and geothermal plants may be offset against income tax. |
Belgium