Règlement grand-ducal du 23 décembre 2016 portant exécution de l'article 154quater de la loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu.
This is the preamble to a grand-ducal regulation that says it is made to implement article 154quater of the amended income tax law.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rgd/2016/12/23/n16/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 that says it is made to implement article 154quater of the amended income tax law. The employer must calculate withholding tax using the applicable withholding tables or the tax rate shown on the tax card, then apply the relevant tax-credit fraction to that withholding. If the employer pays several pay periods at once, the employee must receive the tax credit for each pay period. If net remuneration after tax and social security contributions is allocated, CIS must add a bonus on top of the agreed net remuneration. The rules for CIS apply by analogy to any possible single-parent tax credit (CIM) shown on the withholding card.
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Règlement grand-ducal du 23 décembre 2016 portant exécution de l'article 154quater de la loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu.
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