15. MÄRZ 2020 - Königlicher Erlass zur Abänderung des KE/EStGB 92 hinsichtlich des Neubewertungskoeffizienten für Katastereinkommen - Deutsche Übersetzung
Der folgende Text ist die deutsche Übersetzung des Königlichen Erlasses vom 15. März 2020 zur Abänderung des KE/EStGB 92 hinsichtlich des Neubewertungskoeffizienten für Katastereinkommen.
Diese Übersetzung ist von der Zentralen Dienststelle für Deutsche Übersetzungen in Malmedy erstellt worden.
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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, abgeändert durch die Königlichen...
Pour continuer la lecture
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