16 MAART 2021. - Wet houdende bepalingen inzake gezinsfiscaliteit en de stopzetting van het permanent systeem inzake fiscale en sociale regularisatie. - Duitse vertaling
De hierna volgende tekst is de Duitse vertaling van de wet van 16 maart 2021 houdende bepalingen inzake gezinsfiscaliteit en de stopzetting van het permanent systeem inzake fiscale en sociale regularisatie (Belgisch Staatsblad van 23 maart 2021, err. van 29 maart 2021).
Deze vertaling is opgemaakt door de Centrale dienst voor Duitse vertaling in Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
16. MÄRZ 2021 - Gesetz zur Festlegung von Bestimmungen in Bezug auf die Familienbesteuerung und zur Abschaffung des ständigen Systems der steuerlichen und sozialen Regularisierung
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Die Abgeordnetenkammer hat das Folgende angenommen und Wir sanktionieren es:
TITEL 1 - Allgemeine Bestimmung
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 74 der Verfassung erwähnte Angelegenheit.
TITEL 2 - Finanzen
KAPITEL 1 - Familienbesteuerung
Art. 2 - Artikel 132 Absatz 1 Nr. 7 des Einkommensteuergesetzbuches 1992, eingefügt durch das Gesetz vom 6. Juli 2004 und abgeändert durch das Programmgesetz vom 20. Dezember 2020, wird wie folgt abgeändert:
1. Die Wörter "fünfundsechzig Jahren" werden durch die Wörter "sechsundsechzig Jahren" ersetzt.
2. Die Wörter "sechsundsechzig Jahren" werden durch die Wörter "siebenundsechzig Jahren" ersetzt.
Art. 3 - Artikel 2 Nr. 1 ist ab dem Steuerjahr 2026 anwendbar.
Artikel 2 Nr. 2 ist ab dem Steuerjahr 2031 anwendbar.
KAPITEL 2 - Abschaffung der (steuerlichen und sozialen) Regularisierung
Art. 4 - Die Kapitel 2 und 3 des Gesetzes vom 21. Juli 2016 zur Einführung eines ständigen Systems der steuerlichen und sozialen Regularisierung treten am 31. Dezember 2023 außer Kraft.
...Pour continuer la lecture
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