Arrêté ministériel du 8 avril 1946 portant nouvelle fixation de la valeur moyenne des rémunérations en nature en matière de retenue d'impôt sur les salaires.

This preamble identifies a ministerial order on valuing in-kind remuneration for salary tax withholding and lists the legal bases it relies on.

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Jurisdiction: Luxembourg
Instrument: Order
Citation: http://data.legilux.public.lu/eli/etat/leg/amin/1946/04/08/n3/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 8 Apr 1946
Official source: View official record ↗

employee benefits in-kind remuneration payroll withholding

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Statute overview

About this statute

This preamble identifies a ministerial order on valuing in-kind remuneration for salary tax withholding and lists the legal bases it relies on. This article sets average monetary values for specified in-kind remuneration items from 1 April 1946. The order will be inserted in the Mémorial.

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Provisions of Arrêté ministériel du 8 avril 1946 portant nouvelle fixation de la valeur moyenne des rémunérations en nature en matière de retenue d'impôt sur les salaires.

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Preamble

preamble
Preamble
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AI-assisted research summary: This preamble identifies a ministerial order on valuing in-kind remuneration for salary tax withholding and lists the legal bases it relies on.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. ArrÃªtÃ© ministÃ©riel du 8 avril 1946 portant nouvelle fixation de la valeur moyenne des rÃ©munÃ©rations en nature en matiÃ¨re de retenue d'impÃ´t sur les salaires. Le Ministre des Finances, Vu l'arrÃªtÃ© grand-ducal du 26 octobre 1944 concernant les impÃ´ts, taxes, cotisations et droits, notamment les articles 1 er et 2; Vu les dispositions spÃ©ciales en matiÃ¨re de retenue d'impÃ´t sur les salaires; ArrÃªte: â

1 er
Art. 1 er .
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AI-assisted research summary: This article sets average monetary values for specified in-kind remuneration items from 1 April 1946.

Art. 1 er . La valeur moyenne des rÃ©munÃ©rations en nature, dont l'Ã©numÃ©ration suit, est fixÃ©e Ã partir du 1 er avril 1946 aux taux suivants: â â Hommes Femmes par mois par sem. par jour par mois par sem. par jour fr. fr. fr. fr. fr. fr. a) entretien complet: 900 210 30 750 175 25 b) pension complÃ¨te: 800 189 27 650 154 22 c) pension partielle: dÃ©jeuner: 150 35 5 120 28 4 dÃ®ner: 360 84 12 300 70 10 goÃ»ter: 90 21 3 90 21 3 souper: 210 49 7 150 35 5 d) logement par chambre avec chauffage et Ã©clairage: 100 23 3,30 100 23 3,30 par chambre sans chauffage et Ã©clairage: 70 16 2,30 70 16 2,30 â
2
Art. 2.
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AI-assisted research summary: The order will be inserted in the Mémorial.

Art. 2. Le prÃ©sent arrÃªtÃ© sera insÃ©rÃ© au MÃ©morial. Luxembourg, le 8 avril 1946. Le Ministre des Finances, P. Dupong.

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