1er MARS 2019. - Loi modifiant le Code des impôts sur les revenus 1992, en vue d'augmenter le montant de l'exonération fiscale dont bénéficient les pompiers volontaires des services publics d'incendie et les agents volontaires de la protection civile. - Traduction allemande
Le texte qui suit constitue la traduction en langue allemande de la loi du 1er mars 2019 modifiant le Code des impôts sur les revenus 1992, en vue d'augmenter le montant de l'exonération fiscale dont bénéficient les pompiers volontaires des services publics d'incendie et les agents volontaires de la protection civile (Moniteur belge du 18 mars 2019).
Cette traduction a été établie par le Service central de traduction allemande à Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
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MÄRZ 2019 - Gesetz zur Abänderung des Einkommensteuergesetzbuches 1992 im Hinblick auf die Erhöhung des Betrags der Steuerbefreiung zugunsten der freiwilligen Feuerwehrleute der öffentlichen Feuerwehrdienste und der freiwilligen Mitarbeiter beim Zivilschutz
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Die Abgeordnetenkammer hat das Folgende angenommen und Wir sanktionieren es:
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 74 der Verfassung erwähnte Angelegenheit.
Art. 2 - Artikel 38 § 1 des Einkommensteuergesetzbuches 1992, zuletzt abgeändert durch das Gesetz vom 30. März 2018, wird wie folgt abgeändert:
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Absatz 1 Nr. 12 wird wie folgt ersetzt:
"12. Zulagen für freiwillige Feuerwehrleute, Zulagen für freiwillige Krankenwagenfahrer für dringende medizinische Hilfeleistungen im Sinne von Artikel 1 des Gesetzes vom 8. Juli 1964 über die dringende medizinische Hilfe und Zulagen für freiwillige Mitarbeiter beim Zivilschutz bis zu 3.750 EUR,".
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Absatz 3 wird wie folgt ersetzt:
Die in Absatz 1 Nr. 12...
Pour continuer la lecture
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