Règlement grand-ducal du 21 décembre 2012 modifiant le règlement grand-ducal du 28 décembre 1990 portant exécution de l’article 140 de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu.
This preamble identifies a Grand-Ducal regulation amending a 1990 regulation that implements article 140 of the amended Income Tax Law.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rgd/2012/12/21/n6/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
Statute overview
About this statute
This preamble identifies a Grand-Ducal regulation amending a 1990 regulation that implements article 140 of the amended Income Tax Law. For wage withholding tax purposes, resident taxpayers are placed into the three tax classes referred to in Article 119 of the income tax law. This article deletes paragraph 2 of Article 1. Article 3 deletes paragraph 3 of Article 1. The amendment says changes in a resident taxpayer’s situation during the tax year must be taken into account.
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Règlement grand-ducal du 21 décembre 2012 modifiant le règlement grand-ducal du 28 décembre 1990 portant exécution de l’article 140 de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu.
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