Règlement grand-ducal du 17 décembre 1991 portant exécution du paragraphe 11, alinéa 3 de la loi du 16 octobre 1934 concernant l'impôt sur la fortune.
This preamble states that the Grand-Duc is issuing a regulation to carry out a provision of the 1934 wealth tax law.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rgd/1991/12/17/n5/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
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Statute overview
About this statute
This preamble states that the Grand-Duc is issuing a regulation to carry out a provision of the 1934 wealth tax law. Si, à la date-clé d'imposition, deux régimes d'imposition collective seraient possibles, la personne n'est imposée collectivement qu'avec son conjoint. If the stated conditions are met on the tax reference date, the person is taxed jointly only with their minor children. This provision says the regulation applies from 1 January 1992 and repeals an earlier Grand-Ducal Regulation from the same date. The Finance Minister is responsible for carrying out this regulation, which will be published in the Mémorial.
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Règlement grand-ducal du 17 décembre 1991 portant exécution du paragraphe 11, alinéa 3 de la loi du 16 octobre 1934 concernant l'impôt sur la fortune.
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