Règlement grand-ducal du 17 décembre 2021 modifiant le règlement grand-ducal du 26 avril 2019 portant exécution de l’article 139quater, alinéa 8 de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu.
Preamble to a Grand-Ducal Regulation amending a 2019 regulation implementing article 139 quater, paragraph 8 of the amended Income Tax Law.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rgd/2021/12/17/a911/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
Preamble to a Grand-Ducal Regulation amending a 2019 regulation implementing article 139 quater, paragraph 8 of the amended Income Tax Law. This provision inserts a new Article 5a into the referenced Grand-Ducal Regulation. The temporary work agency must periodically credit the CISSM to certain temporary workers taxed on a lump-sum basis. The regulation applies starting from tax year 2022. The Minister of Finance is responsible for executing this regulation.
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Règlement grand-ducal du 17 décembre 2021 modifiant le règlement grand-ducal du 26 avril 2019 portant exécution de l’article 139quater, alinéa 8 de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu.
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