Règlement grand-ducal du 3 juillet 1996 portant exécution de l'article 123, alinéa 8 de la loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu. | http://data.legilux.public.lu/eli/etat/leg/rgd/1996/07/03/n2/jo — Luxembourg law | Esheria

Règlement grand-ducal du 3 juillet 1996 portant exécution de l'article 123, alinéa 8 de la loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu.

This preamble states that the regulation is made to implement article 123(8) of the amended 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/1996/07/03/n2/jo
Status
Repealed
Version
Undated source snapshot
Language
fr
Updated
Official source
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commencement corporate tax household tax treatment income tax regulatory compliance repeal tax

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Statute overview

About this statute

This preamble states that the regulation is made to implement article 123(8) of the amended income tax law. Certain children of unmarried cohabiting persons are treated as part of the taxpayer’s household if the taxpayer is their ascendant or adoptive parent. If unmarried cohabiting parents have children qualifying for tax moderation, the children are treated as part of the mother’s household unless the mother declares they are part of the father’s household. This article says the regulation applies starting with tax year 1996 and that related 1990 grand-ducal regulation provisions are repealed from that same year. Le Ministre des Finances est chargé d’exécuter le règlement, qui sera publié au Mémorial.

Read the provisions Ask with citations