Règlement grand-ducal du 19 novembre 1999 portant exécution de l'article 137, alinéa 5 de la loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu. (Imposition forfaitaire du personnel de ménage) | http://data.legilux.public.lu/eli/etat/leg/rgd/1999/11/19/n2/jo — Luxembourg law | Esheria

Règlement grand-ducal du 19 novembre 1999 portant exécution de l'article 137, alinéa 5 de la loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu. (Imposition forfaitaire du personnel de ménage)

This preamble says the regulation is issued to implement article 137(5) of the amended income tax law.

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Jurisdiction
Luxembourg
Instrument
Regulation
Citation
http://data.legilux.public.lu/eli/etat/leg/rgd/1999/11/19/n2/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
View official record ↗
annual tax adjustment childcare declaration deductible expenses dependent care employee remuneration employee tax documentation employer remuneration government administration household employment household staff flat-rate taxation income tax payment deadlines payroll payroll records regulatory compliance salary statements salary taxation social contributions tax withholding withholding withholding tax withholding tax regularisation

Statute overview

About this statute

This preamble says the regulation is issued to implement article 137(5) of the amended income tax law. Certain employer-paid wages are taxed on a flat-rate basis when the employer hires people only for private household work, child care, or necessary aid and care due to dependency. This article defines which wage payments are treated as household expenses, child-care expenses, or aid-and-care services for the purposes of article 1. The employer must bear a forfaitary tax set at 6% of the net tax, social contributions, and dependency contribution included in the employee’s remuneration. Le centre commun de la sécurité sociale perçoit l’impôt forfaitaire, tient les enregistrements comptables des salaires concernés et délivre après l’année d’imposition trois extraits de compte par occupation salariée.

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