Loi du 6 mars 1928 portant modification des articles 20 et 23 de la loi du 26 novembre 1927, concernant l'impôt général sur le revenu, en vue d'une réduction partielle des impôts. | http://data.legilux.public.lu/eli/etat/leg/loi/1928/03/06/n1/jo — Luxembourg law | Esheria

Loi du 6 mars 1928 portant modification des articles 20 et 23 de la loi du 26 novembre 1927, concernant l'impôt général sur le revenu, en vue d'une réduction partielle des impôts.

This is the preamble to a law amending articles 20 and 23 of the 26 November 1927 income tax law to reduce taxes in part.

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Jurisdiction
Luxembourg
Instrument
Act or statute
Citation
http://data.legilux.public.lu/eli/etat/leg/loi/1928/03/06/n1/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
View official record ↗
corporate tax rate reduction exemptions income tax legislative amendment municipal taxation tax base

Statute overview

About this statute

This is the preamble to a law amending articles 20 and 23 of the 26 November 1927 income tax law to reduce taxes in part. The tax rate is reduced by 10% as a derogation from Article 20 of the 26 November 1927 income tax law. This article says certain exemptions apply to communal taxes at half their amount, and the communal tax base cannot be below 10 francs.