27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0002471","className":"art-back","children":["← ","Wet LB 1964"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"Loonbelasting"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","10"," ","Wet LB 1964"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet op de loonbelasting 1964"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","24 februari 2026"]}]]}]]}],["$","div",null,{"className":"art-body","children":[["$","div",null,{"className":"art-text-col","children":[["$","h2",null,{"children":"Wettekst"}],["$","div",null,{"className":"law-body","dangerouslySetInnerHTML":{"__html":"

Artikel 10

1. Loon is al hetgeen uit een dienstbetrekking of een vroegere dienstbetrekking wordt genoten.

2. Tot het loon behoren aanspraken om na verloop van tijd of onder een voorwaarde een of meer uitkeringen of verstrekkingen te ontvangen.

3. Onder aanspraken worden mede verstaan rechten op geheel of gedeeltelijk betaald verlof.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0002471","target":"_blank","rel":"noopener noreferrer","children":"Raadpleeg de officiële versie"}]," ","op ","wetten.overheid.nl","."]}],false]}],["$","div",null,{"className":"art-cases-col","children":[["$","section",null,{"className":"art-section","children":[["$","h2",null,{"children":"Jurisprudentie"}],["$","p",null,{"className":"art-empty","children":["Nog geen gepubliceerde uitspraken over art. ","10","."]}]]}],false,false]}]]}]]}]