Règlement grand-ducal du 19 décembre 2008 modifiant le 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.
This is the preamble to a Grand-Ducal regulation amending an earlier regulation on the lump-sum taxation of household staff.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rgd/2008/12/19/n8/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
Statute overview
About this statute
This is the preamble to a Grand-Ducal regulation amending an earlier regulation on the lump-sum taxation of household staff. This provision defines certain child-care expenses for tax purposes as salaries paid by an employer for caring for its children under 14 at the start of the tax year. L’article 2 remplace le taux de 6 % par un taux de 10 % dans l’article 3 du même règlement. The social security centre must declare monthly withheld lump-sum tax and any bonified tax credits to the tax administration receipts office, and pay any balance within three months after the relevant month. The regulation applies starting with the 2009 tax year.
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Règlement grand-ducal du 19 décembre 2008 modifiant le 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.
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