Loi du 22 février 1986 modifiant certaines dispositions en matière d'impôt commercial communal et d'impôt sur le total des salaires. | http://data.legilux.public.lu/eli/etat/leg/loi/1986/02/22/n1/jo — Luxembourg law | Esheria

Loi du 22 février 1986 modifiant certaines dispositions en matière d'impôt commercial communal et d'impôt sur le total des salaires.

This text is the preamble of a 22 February 1986 Luxembourg law about changes to communal commercial tax and tax on total wages.

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Jurisdiction
Luxembourg
Instrument
Act or statute
Citation
http://data.legilux.public.lu/eli/etat/leg/loi/1986/02/22/n1/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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business tax base calculation communal trade tax corporate tax base tax base calculation tax deduction timing of application wage tax

Statute overview

About this statute

This text is the preamble of a 22 February 1986 Luxembourg law about changes to communal commercial tax and tax on total wages. For the business profit used to calculate the tax base, the amount is rounded down to the nearest lower thousand francs and reduced by a fixed allowance. For calculating the tax base, operating capital is rounded down to the nearest 10,000 francs and reduced by a fixed allowance. Le total des salaires n’est pas pris en compte jusqu’à 3 200 000 francs par contribuable et par exercice; au-delà, un calcul de réduction s’applique, avec ajustement si l’assujettissement a duré moins de quatre trimestres. This article says the law applies starting with the 1986 tax year.

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