17. FEBRUAR 2021 - Gesetz zur Einführung einer jährlichen Steuer auf Wertpapierkonten - Deutsche Übersetzung von Auszügen
Der folgende Text ist die deutsche Übersetzung der Artikel 1, 17 bis 19 und 21 des Gesetzes vom 17. Februar 2021 zur Einführung einer jährlichen Steuer auf Wertpapierkonten.
Diese Übersetzung ist von der Zentralen Dienststelle für Deutsche Übersetzungen in Malmedy erstellt worden.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
17. FEBRUAR 2021 - Gesetz zur Einführung einer jährlichen Steuer auf Wertpapierkonten
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Die Abgeordnetenkammer hat das Folgende angenommen und Wir sanktionieren es:
KAPITEL 1 - Allgemeine Bestimmung
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 74 der Verfassung erwähnte Angelegenheit.
(...)
KAPITEL 3 - Abänderungen des Einkommensteuergesetzbuches 1992
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17 - Artikel 53 des Einkommensteuergesetzbuches 1992, zuletzt abgeändert durch das Gesetz vom 22. April 2019, wird durch eine Nr. 29 mit folgendem Wortlaut ergänzt:
29. die in Artikel 201/4 des Gesetzbuches der verschiedenen Gebühren und Steuern erwähnte jährliche Steuer auf Wertpapierkonten.
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18 - Artikel 198 § 1 Nr. 6 desselben Gesetzbuches, aufgehoben durch das Gesetz vom 25. Dezember 2017, wird mit folgendem Wortlaut wieder aufgenommen:
"6. die in Artikel 201/4 des Gesetzbuches der verschiedenen Gebühren und Steuern erwähnte jährliche Steuer auf Wertpapierkonten."
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19 - In Artikel 205 § 2 Absatz 1 Nr. 8 desselben Gesetzbuches, zuletzt abgeändert durch das Programmgesetz vom 22. Juni 2012, werden die Wörter "in Artikel 198 § 1 Nr. 4 und 8" durch die Wörter "in...
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