12. JANUAR 2017 - Königlicher Erlass zur Festlegung des Berufssteuervorabzugs auf die in Artikel 90 Absatz 1 Nr. 1bis des Einkommensteuergesetzbuches 1992 erwähnten Einkünfte - Deutsche Übersetzung
Der folgende Text ist die deutsche Übersetzung des Königlichen Erlasses vom 12. Januar 2017 zur Festlegung des Berufssteuervorabzugs auf die in Artikel 90 Absatz 1 Nr. 1bis des Einkommensteuergesetzbuches 1992 erwähnten Einkünfte, bestätigt durch das Gesetz vom 31. Juli 2017.
Diese Übersetzung ist von der Zentralen Dienststelle für Deutsche Übersetzungen in Malmedy erstellt worden.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
12. JANUAR 2017 - Königlicher Erlass zur Festlegung des Berufssteuervorabzugs auf die in Artikel 90 Absatz 1 Nr. 1bis des Einkommensteuergesetzbuches 1992 erwähnten Einkünfte
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Aufgrund des Einkommensteuergesetzbuches 1992, des Artikels 275 § 1;
Aufgrund des KE/EStGB 92;
Aufgrund der Stellungnahme des Finanzinspektors vom 21. November 2016;
Aufgrund des Einverständnisses des Ministers des Haushalts vom 28. November 2016;
Aufgrund des Gutachtens Nr. 60.557/3 des Staatsrates vom 29. Dezember 2016, abgegeben in Anwendung von Artikel 84 § 1 Absatz 1 Nr. 2 der am 12. Januar 1973 koordinierten Gesetze über den Staatsrat;
Auf Vorschlag des Ministers der Finanzen
Haben Wir beschloßen und erlassen Wir:
Artikel 1 - In Anlage 3 Kapitel 7 des KE/EStGB 92, ersetzt durch den Königlichen Erlass vom 12. Dezember 2016, wird ein Abschnitt 1/1 mit folgendem Wortlaut eingefügt:
Abschnitt 1/1 - Einkünfte wie in Artikel 90 Absatz 1 Nr. 1bis des Einkommensteuergesetzbuches 1992 erwähnt
7.1/1 Erhebungsgrundlage und Satz
Der Berufssteuervorabzug beträgt 10 Prozent des Bruttobetrags, das heißt des Betrags, der durch oder über die Plattform tatsächlich gezahlt oder...
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