Règlement grand-ducal du 24 juillet 2015 fixant les modalités de l'abattement sur la contribution dépendance et l'impôt d'équilibrage budgétaire temporaire.
This preamble identifies the regulation and the legal texts it relies on.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rgd/2015/07/24/n3/jo
- Status
- Repealed
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
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Statute overview
About this statute
This preamble identifies the regulation and the legal texts it relies on. The abatement is prorated when declared hours are below 150 hours in a calendar month, using 173 hours as the reference. If a deceased insured person gives rise to two or more survivor pensions, the reduction is applied to each of those pensions; if a person receives both a survivor pension and a personal pension, the reduction is applied to the personal pension. If a pension beneficiary also works as an employee or in an equivalent activity, the allowance is applied to professional income and, if relevant, to cash sickness benefits; any remaining allowance is then applied to the pension. This article repeals the Grand-Ducal Regulation of 28 April 2011 on the deduction arrangements for the dependency contribution and the crisis contribution.
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Règlement grand-ducal du 24 juillet 2015 fixant les modalités de l'abattement sur la contribution dépendance et l'impôt d'équilibrage budgétaire temporaire.
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