16. MÄRZ 2021 - Gesetz zur Festlegung von Bestimmungen in Bezug auf die Familienbesteuerung und zur Abschaffung des ständigen Systems der steuerlichen und sozialen Regularisierung - Deutsche Übersetzung
Der folgende Text ist die deutsche Übersetzung des Gesetzes vom 16. März 2021 zur Festlegung von Bestimmungen in Bezug auf die Familienbesteuerung und zur Abschaffung des ständigen Systems der steuerlichen und sozialen Regularisierung.
Diese Übersetzung ist von der Zentralen Dienststelle für Deutsche Übersetzungen in Malmedy erstellt worden.
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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
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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.
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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
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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.
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5 - Regularisierungserklärungen, die spätestens am 31. Dezember 2023...
Pour continuer la lecture
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