Règlement grand-ducal du 18 janvier 1995 portant exécution de l'article 132, alinéa 1er, numéro 3 de la loi du 4 décembre 1967 concernant l'impôt sur le revenu.
This preamble says the Grand Duke is issuing the regulation under a cited income-tax provision.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rgd/1995/01/18/n1/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
Statute overview
About this statute
This preamble says the Grand Duke is issuing the regulation under a cited income-tax provision. Les sommes reçues comme rappel de pension sont traitées comme un revenu extraordinaire, sauf la partie liée économiquement à l’année d’imposition. This article defines “rappel de pension” as a cumulative payment of pension arrears or additional arrears that relates to a prior period and follows retirement, survivor reversion, or a legal or regulatory pension adjustment. Pension reminders and related tax withholdings must be recorded separately in the pension account, account statement, and pension/tax withholding certificate. This provision says the regulation applies starting with the 1994 tax year and that the 2 September 1971 ministerial regulation is abrogated from that same year.
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Règlement grand-ducal du 18 janvier 1995 portant exécution de l'article 132, alinéa 1er, numéro 3 de la loi du 4 décembre 1967 concernant l'impôt sur le revenu.
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