1 MAART 2019. - Wet tot wijziging van het Wetboek van de inkomstenbelastingen 1992, teneinde ten behoeve van de vrijwilligers bij de korpsen van de openbare brandweer en bij de civiele bescherming het fiscaal vrijgesteld bedrag te verhogen. - Duitse vertaling
De hierna volgende tekst is de Duitse vertaling van de wet van 1 maart 2019 tot wijziging van het Wetboek van de inkomstenbelastingen 1992, teneinde ten behoeve van de vrijwilligers bij de korpsen van de openbare brandweer en bij de civiele bescherming het fiscaal vrijgesteld bedrag te verhogen (Belgisch Staatsblad van 18 maart 2019).
Deze vertaling is opgemaakt door de Centrale dienst voor Duitse vertaling in Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
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MÄRZ 2019 - Gesetz zur Abänderung des Einkommensteuergesetzbuches 1992 im Hinblick auf die Erhöhung des Betrags der Steuerbefreiung zugunsten der freiwilligen Feuerwehrleute der öffentlichen Feuerwehrdienste und der freiwilligen Mitarbeiter beim Zivilschutz
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Die Abgeordnetenkammer hat das Folgende angenommen und Wir sanktionieren es:
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 74 der Verfassung erwähnte Angelegenheit.
Art. 2 - Artikel 38 § 1 des Einkommensteuergesetzbuches 1992, zuletzt abgeändert durch das Gesetz vom 30. März 2018, wird wie folgt abgeändert:
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Absatz 1 Nr. 12 wird wie folgt ersetzt:
"12. Zulagen für freiwillige Feuerwehrleute, Zulagen für freiwillige Krankenwagenfahrer für dringende medizinische Hilfeleistungen im Sinne von Artikel 1 des Gesetzes vom 8. Juli 1964 über die dringende medizinische Hilfe und Zulagen für freiwillige Mitarbeiter beim Zivilschutz bis zu 3.750 EUR,".
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Absatz 3 wird wie folgt ersetzt:
Die in Absatz 1 Nr. 12 erwähnten...
Pour continuer la lecture
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