Loi du 14 août 1971 portant approbation de la Convention entre le Luxembourg et la Belgique en vue d'éviter les doubles impositions et de régler certaines autres questions en matière d'impôts sur le revenu et sur la fortune, signée à Luxembourg, le 17 septembre 1970. | http://data.legilux.public.lu/eli/etat/leg/loi/1971/08/14/n1/jo — Luxembourg law | Esheria

Loi du 14 août 1971 portant approbation de la Convention entre le Luxembourg et la Belgique en vue d'éviter les doubles impositions et de régler certaines autres questions en matière d'impôts sur le revenu et sur la fortune, signée à Luxembourg, le 17 septembre 1970.

This provision is the preamble to a law approving a Luxembourg-Belgium convention on avoiding double taxation and certain related income and wealth tax matters.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Luxembourg
Instrument
Act or statute
Citation
http://data.legilux.public.lu/eli/etat/leg/loi/1971/08/14/n1/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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annual tax reconciliation cross-border workers double taxation income tax wealth tax

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Statute overview

About this statute

This provision is the preamble to a law approving a Luxembourg-Belgium convention on avoiding double taxation and certain related income and wealth tax matters. The provision approves a convention between Luxembourg and Belgium on avoiding double taxation and addressing certain income and wealth tax issues. Certain Belgium residents who work in Luxembourg frontier employment are automatically subject to an annual tax settlement for those earnings, and any annual tax surplus is collected.