Loi du 4 décembre 1967 concernant l’impôt sur le revenu.
This provision is the preamble and table of contents for the Luxembourg income tax law.
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- Jurisdiction
- Luxembourg
- Instrument
- Act or statute
- Citation
- http://data.legilux.public.lu/eli/etat/leg/loi/1967/12/04/n1/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
accounting accounting period accounting periods accounting records actuarial calculations administration administrative assessment administrative regulations agricultural activity agricultural and forestry income agricultural and forestry profit agricultural income agricultural operations agricultural profit determination agricultural taxation agricultural/viticultural business amortisation amortissement annual tax settlement annual taxation application of fiscal provisions assessment tax asset classification asset contribution +162 more
Statute overview
About this statute
This provision is the preamble and table of contents for the Luxembourg income tax law. Art. 1 er . â ( An annual income tax is levied on natural persons for the State, and the tax year follows the calendar year. Article 2 is only partially shown and does not state any rule in the provided text. Natural persons are classified as resident or non-resident taxpayers depending on their fiscal domicile or habitual stay in the Grand Duchy.
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Loi du 4 décembre 1967 concernant l’impôt sur le revenu.
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