Règlement grand-ducal du 26 juillet 2023 portant modification du règlement grand-ducal du 23 décembre 2016 portant exécution de l’article 154quinquies de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu. | http://data.legilux.public.lu/eli/etat/leg/rgd/2023/07/26/a474/jo — Luxembourg law | Esheria

Règlement grand-ducal du 26 juillet 2023 portant modification du règlement grand-ducal du 23 décembre 2016 portant exécution de l’article 154quinquies de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu.

This preamble introduces a Grand-Ducal regulation amending the 23 December 2016 regulation that implements article 154 quinquies of the income tax law.

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Jurisdiction
Luxembourg
Instrument
Regulation
Citation
http://data.legilux.public.lu/eli/etat/leg/rgd/2023/07/26/a474/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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income tax income tax regulation pension credit public administration tax terminology

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Statute overview

About this statute

This preamble introduces a Grand-Ducal regulation amending the 23 December 2016 regulation that implements article 154 quinquies of the income tax law. This provision amends wording in Article 1 of the 23 December 2016 Grand Ducal Regulation on income tax execution rules. This article changes wording in article 2 of the same regulation, replacing references to “credit d’impôt” with new terms and changing one singular reference to plural. This provision amends Article 3 by inserting new wording, changing “relatif” to “relatifs,” and deleting some text. This article amends Article 5 of the same regulation by inserting the words “et au CI-CO2 pensionné” between “CIP” and “s’appliquent par analogie”.

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