Loi du 11 avril 1950 portant atténuation de certains impôts directs.

AI-assisted research summary: This is the preamble and enacting formula for the law of 11 April 1950; it does not state a substantive rule in the provided text.

AI-assisted research summary: From tax year 1950, personal income tax is calculated under Schedule I for taxpayers whose taxable income does not exceed the stated limits.

AI-assisted research summary: For tax year 1949, individual income tax is calculated under a special scale for taxable income within the limits set by the previous article.

AI-assisted research summary: The tax withholding scales for monthly, weekly, and daily wages, and for extraordinary or non-periodic pay, must be adjusted to match the scale in Article 1, effective from 1 July 1949.

AI-assisted research summary: Le Ministre des Finances doit établir et publier au Mémorial les barèmes visés par les deux articles précédents.

AI-assisted research summary: From tax year 1950, certain mandatory employee social-security contributions are not treated as employment remuneration, and the minimum annual special-expense deduction for qualifying salaried employees is set at 5,000 francs.

AI-assisted research summary: La règle fixe un traitement fiscal particulier pour le revenu agricole ou forestier quand le revenu imposable est entre 80.000 et 110.000 francs.

AI-assisted research summary: Certain business assets in Luxembourg may receive an extraordinary depreciation for tax years 1949 to 1952, subject to stated conditions and caps.

AI-assisted research summary: For certain taxpayers, the base tax is set using the communal trade tax scale; for other enterprises, it is 4% of operating profit.

AI-assisted research summary: For tax year 1949, the base tax for communal commercial tax is set by averaging the current tariff amounts and the amounts resulting from the previous article. The Finance Minister must publish the 1949 base-tax schedule in the Mémorial.