Loi du 16 août 1947 portant révision de la charge fiscale des contribuables au titre de l'impôt sur le revenu respectivement de la retenue d'impôt sur les salaires.

AI-assisted research summary: This is the preamble and enacting formula of the law, stating its title and that it is ordered and enacted.

AI-assisted research summary: The annual minimum deductible flat-rate amount for professional expenses from salaried employment income is raised to 4,000 francs.

AI-assisted research summary: The annual flat deduction for special expenses is increased to 4,000 francs.

AI-assisted research summary: Les contribuables dont le revenu imposable est inférieur à 10.000 francs sont exemptés de l’impôt sur le revenu.

AI-assisted research summary: Les contribuables du groupe d’impôt I dont le revenu imposable est inférieur à 14.000 francs sont imposés selon le groupe III; ceux dont le revenu est égal ou supérieur à 14.000 francs reçoivent une réduction de 4.000 francs avant l’application du barème du groupe I.

AI-assisted research summary: Taxpayers in group II are taxed under group III if their taxable income is below 20,000 francs; if it is 20,000 francs or more, the income is reduced by a fixed amount before the group II tariff is applied.

AI-assisted research summary: Le ministre des Finances peut prendre un arrêté pour adapter les barèmes de retenue d’impôt sur les salaires aux articles 1 à 5 de la loi.

AI-assisted research summary: If an employee receives extraordinary remuneration beyond normal pay, a special withholding tax rate applies, varying by tax group and, for group IV, by number of children.

AI-assisted research summary: Articles 1 to 7 apply from 1 July 1947, and the 1947 income tax for taxpayers assessed by assessment is calculated using an average of the pre-1 July 1947 rules and the law’s modifying rules.

AI-assisted research summary: The tax-assessment threshold is raised from 80,000 francs to 120,000 francs, starting with tax year 1945. From tax year 1947, the 120,000-franc threshold may be changed annually by public administration regulation.

AI-assisted research summary: The monthly limit is raised from 390 to 780 francs, starting 1 July 1947.

AI-assisted research summary: This article validates certain income tax reductions for specified taxpayers in 1946 and the first half of 1947, and sets a maximum reduction of 200 francs per month or 1,200 francs per semester within a stated income bracket.