16 MARS 2021. - Loi portant des dispositions sur la fiscalité familiale et la suppression du système permanent de régularisation fiscale et sociale. - Traduction allemande
Le texte qui suit constitue la traduction en langue allemande de la loi du 16 mars 2021 portant des dispositions sur la fiscalité familiale et la suppression du système permanent de régularisation fiscale et sociale (Moniteur belge du 23 mars 2021, err. du 29 mars 2021).
Cette traduction a été établie par le Service central de traduction allemande à 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...
Pour continuer la lecture
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