Règlement grand-ducal du 21 décembre 1991 portant exécution de l'article 167, alinéa 1er, numéro 5 de la loi du 4 décembre 1967 concernant l'impôt sur le revenu.
This preamble states that the regulation is issued to implement article 167(1)(5) of the 4 December 1967 income tax law.
AI-assisted research synopsis — verify against the official legal text below.
- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rgd/1991/12/21/n2/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
Publicly available, excluded from search-engine indexing
This page remains available for direct access and API use, but this release emits
noindex,follow for the following reason:
- The record does not meet this release's canonical indexing criteria.
(market-indexing-disabled)
Statute overview
About this statute
This preamble states that the regulation is issued to implement article 167(1)(5) of the 4 December 1967 income tax law. Banks may create provisions for deposit guarantees, but the provision may not exceed 10% of the total projected deposits. The annual allocation is capped at 5% of the theoretical provision amount. Payments for matured risks and additions to clearly specified and probable risk provisions reduce the referenced provision accordingly. The regulation applies starting with tax year 1991.
Ask AI about this statute
Règlement grand-ducal du 21 décembre 1991 portant exécution de l'article 167, alinéa 1er, numéro 5 de la loi du 4 décembre 1967 concernant l'impôt sur le revenu.
Sign in to ask AI about this statute
Sign in to start authenticated, citation-grounded statute research.
Sign in