CIR 92

Updated: 08.02.2019

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


Last amended on



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.


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