Arrêté grand-ducal du 21 décembre 1944 concernant la remise en vigueur des lois sur l'Enregistrement et le Timbre. | http://data.legilux.public.lu/eli/etat/leg/agd/1944/12/21/n3/jo — Luxembourg law | Esheria

Arrêté grand-ducal du 21 décembre 1944 concernant la remise en vigueur des lois sur l'Enregistrement et le Timbre.

This preamble introduces a Grand-Ducal decree about restoring the force of laws on registration and stamp duties.

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Jurisdiction
Luxembourg
Instrument
Order
Citation
http://data.legilux.public.lu/eli/etat/leg/agd/1944/12/21/n3/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
View official record ↗
effective date government administration inheritance tax legal status public administration tax payment timing tax-related exceptions taxation

Statute overview

About this statute

This preamble introduces a Grand-Ducal decree about restoring the force of laws on registration and stamp duties. Certain laws are put back into force from 1 January 1945, except for provisions on turnover tax, waybill stamp duty, and the annual subscription right of insurance companies. Les successions ouvertes depuis le 10 septembre 1944 sont soumises au droit de succession. The subscription tax on company securities is due from 1 October 1944 and is first payable within the first 20 days of the next January. This article abolishes the listed taxes that had been established by the occupier.

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