Loi du 24 décembre 1988 portant modification de certaines dispositions de la loi du 4 décembre 1967 concernant l'impôt sur le revenu.

AI-assisted research summary: This provision is the preamble to a law modifying certain rules on income tax and setting out the law’s titles.

AI-assisted research summary: Article 1 extends the application of article 32bis of the income tax law for tax years 1989 through 1992 and changes a reference date from 1 January 1989 to 1 January 1993.

AI-assisted research summary: This provision adds a new item to article 46 on income tax for certain allocations to a special fund used to pay labour-law indemnities.

AI-assisted research summary: This article replaces the amount of 18,000 francs in article 129(1) of the income tax law with 24,000 francs.

AI-assisted research summary: This article replaces specific franc amounts in article 129a of the income tax law.

AI-assisted research summary: This article repeals Article 133 of the referenced law and replaces it with a new provision, but the replacement text is not included here.

AI-assisted research summary: A public-administration regulation may treat certain agricultural and forestry profit above a calculated average as extraordinary income, except for forestry profits.

AI-assisted research summary: Certain goods invested in a first establishment are not removed from the tax credit calculation base, if they are invested in a newly created enterprise within its first three years.

AI-assisted research summary: This article sets corporate income tax rates by taxable-income bracket and fixes a 34% rate for non-resident taxpayers.

AI-assisted research summary: Articles 1 to 7 apply starting with the 1989 tax year.