Loi du 23 décembre 1975 modifiant certaines dispositions en matière d'impôts sur le revenu et sur la fortune.

AI-assisted research summary: This law amends certain rules on income tax and wealth tax.

AI-assisted research summary: This article amends article 123 of the income tax law by replacing the words “minor” and “major” with age-based wording and by deleting two phrases from paragraph 3.

AI-assisted research summary: This article replaces a sentence so that the retirement allowance varies according to taxable income, after subtracting extraordinary-charge relief and a fixed 10,800-franc amount.

AI-assisted research summary: For paragraph 5, children or other close relatives under 21 are treated as minors, and those 21 or older are treated as adults. The taxable-income limit is raised to 150,000 francs.

AI-assisted research summary: This article changes three rules in the cited law about the accounting period and when new or special assessment bases take effect.

AI-assisted research summary: Tax is due in four quarterly instalments on 10 February, 10 May, 10 August, and 10 November.

AI-assisted research summary: This article replaces the last sentence of paragraph 17 with a rule that the derogatory provisions introduced by the public administration regulation under paragraph 16(2) apply correspondingly.

AI-assisted research summary: For the 1976 wealth tax year, the annual tax claim is reduced by one quarter and paid in three instalments on 10 May, 10 August, and 10 November 1976; if the assessment is not yet fixed, the 10 February 1977 advance is cancelled.

AI-assisted research summary: This article sets different commencement dates for parts of the law.