15 MAART 2020. - Koninklijk besluit tot wijziging van het KB/WIB 92, op het stuk van de revalorisatiecoëfficiënt voor kadastrale inkomens. - Duitse vertaling
De hierna volgende tekst is de Duitse vertaling van het koninklijk besluit van 15 maart 2020 tot wijziging van het KB/WIB 92, op het stuk van de revalorisatiecoëfficiënt voor kadastrale inkomens (Belgisch Staatsblad van 23 maart 2020).
Deze vertaling is opgemaakt door de Centrale dienst voor Duitse vertaling in Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
15. MÄRZ 2020 - Königlicher Erlass zur Abänderung des KE/EStGB 92 hinsichtlich des Neubewertungskoeffizienten für Katastereinkommen
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Aufgrund des Einkommensteuergesetzbuches 1992, des Artikels 13;
Aufgrund des KE/EStGB 92;
Aufgrund der Stellungnahme des Finanzinspektors vom 25. Februar 2020;
Aufgrund des Einverständnisses des Ministers des Haushalts vom 9. März 2020;
Aufgrund der am 12. Januar 1973 koordinierten Gesetze über den Staatsrat, des Artikels 3 § 1;
Aufgrund der Dringlichkeit;
In der Erwägung, dass:
- in vorliegendem Erlass der Neubewertungskoeffizient festgelegt wird, der für das Steuerjahr 2021 für die Bestimmung einiger Einkünfte aus unbeweglichen Gütern und für Berufseinkünfte von Unternehmensleitern berücksichtigt werden muss,
- der Berufssteuervorabzug 2020 auf die Berufseinkünfte von Unternehmensleitern einbehalten werden muss, die der Steuer der natürlichen Personen in Bezug auf das Steuerjahr 2021 unterliegen,
- dieser Erlass daher in aller Dringlichkeit ergehen muss;
Auf Vorschlag des Vizepremierministers und Ministers der Finanzen
Haben Wir beschloßen und erlassen Wir:
Artikel 1 - In der Tabelle des Artikels 1 des KE/EStGB 92...
Pour continuer la lecture
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