27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0011353","className":"art-back","children":["← ","Wet IB 2001"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"IB"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","393"," ","Wet IB 2001"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet inkomstenbelasting 2001"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","22 mei 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 3.93 — Bijzondere bepalingen begrip werkzaamheden

1. Voor de toepassing van de artikelen 3.91 en 3.92 geldt een persoon niet als aanverwant indien het huwelijk waardoor de verwantschap is ontstaan, door echtscheiding is ontbonden.

2. Werkzaamheden van dezelfde aard worden aangemerkt als een werkzaamheid.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0011353","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. ","393","."]}]]}],false,false]}]]}]]}]