22. DEZEMBER 2021 - Dekret zur Änderung des Einkommensteuergesetzbuches hinsichtlich der Ausgaben für eine eigene und einzige Wohnung (1)
Das Wallonische Parlament hat Folgendes angenommen und Wir, Wallonische Regierung, sanktionieren es:
Artikel 1 - Artikel 145/46bis des Einkommensteuergesetzbuches, eingefügt durch das Dekret vom 17. Dezember 2015 und abgeändert durch das Dekret vom 20. Juli 2016, wird um einen Absatz mit folgendem Wortlaut ergänzt:
"Die Absätze 1 und 2 gelangen nicht zur Anwendung, wenn die Verlängerung der Kreditlaufzeit aus einem Zahlungsaufschub resultiert, der dem Steuerpflichtigen auf seinen Antrag hin aufgrund der Auswirkungen der COVID-19-Gesundheitskrise für den Zeitraum zwischen dem 1. April 2020 und dem 30. Juni 2021 im Rahmen der Chartas "Zahlungsaufschub für Hypothekarkredite" gewährt wird.".
Art. 2 - Das vorliegende Dekret tritt ab dem Einkommensjahr 2020 in Kraft.
Wir verkünden das vorliegende Dekret und ordnen an, dass es im Belgischen Staatsblatt veröffentlicht wird.
Namur, den 22. Dezember 2021.
Der Ministerpräsident,
E. DI RUPO
Der Vizepräsident und Minister für Wirtschaft, Außenhandel, Forschung und Innovation, digitale Technologien, Raumordnung, Landwirtschaft, das IFAPME und die Kompetenzzentren,
W. BORSUS
Der Vizepräsident und Minister für Klima, Energie und Mobilität,
Ph. HENRY
Die Vizepräsidentin und Ministerin für Beschäftigung, Ausbildung, Gesundheit, soziale Maßnahmen, Chancengleichheit und Rechte der Frauen,
Ch. MORREALE
Der...
Pour continuer la lecture
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