Règlement grand-ducal du 28 décembre 1990 portant exécution de l'article 140 de la loi du 4 décembre 1967 concernant l'impôt sur le revenu.

AI-assisted research summary: This is the preamble of a grand-ducal regulation that says it is made to carry out article 140 of the law of 4 December 1967 on income tax.

AI-assisted research summary: Resident taxpayers are assigned to salary withholding tax classes, with the classification based on the annual fiscal census and later changes handled under specified conditions.

AI-assisted research summary: Changes in a resident taxpayer’s situation during the period between the census and the start of the tax year must be taken into account.

AI-assisted research summary: Non-resident taxpayers are covered by Articles 1 and 2, but for class allocation they must follow Article 157bis rules, and they must file a prescribed request with the Luxembourg Non-Residents withholding tax office.

AI-assisted research summary: Taxpayers affected by paragraphs 2 or 3 must request a correction of their tax class within one month after the event causing the change.

AI-assisted research summary: Tax class modifications and corrections take effect on the day of the event that caused the situation, but not before 1 January of the tax year.

AI-assisted research summary: This article says the regulation applies starting with income year 1991 and repeals an earlier 1968 Grand-Ducal regulation from that same year.

AI-assisted research summary: The Minister of Finance is responsible for carrying out this regulation.