3 AUGUSTUS 2016. - Wet betreffende de belastingvrije som voor kinderen in geval van co-ouderschap. - Duitse vertaling
De hierna volgende tekst is de Duitse vertaling van de wet van 3 augustus 2016 betreffende de belastingvrije som voor kinderen in geval van co-ouderschap (Belgisch Staatsblad van 11 augustus 2016).
Deze vertaling is opgemaakt door de Centrale dienst voor Duitse vertaling in Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
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AUGUST 2016 - Gesetz über den Steuerfreibetrag für Kinder im Falle von Mitelternschaft
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Die Kammer hat das Folgende angenommen und Wir sanktionieren es:
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 74 der Verfassung erwähnte Angelegenheit.
Art. 2 - Artikel 132bis des Einkommensteuergesetzbuches 1992 wird wie folgt abgeändert:
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Der einleitende Satz von Absatz 1 wird wie folgt ersetzt:
"Die in Artikel 132 Absatz 1 Nr. 1 bis 6 erwähnten Zuschläge werden zwischen zwei Steuerpflichtigen aufgeteilt, die nicht Mitglied desselben Haushalts sind, jedoch die in Artikel 203 § 1 des Zivilgesetzbuches vorgesehene Unterhaltspflicht in Bezug auf ein oder mehrere Kinder zu Lasten erfüllen, die zu den vorerwähnten Zuschlägen berechtigen und deren Unterbringung gleichmäßig unter den beiden Steuerpflichtigen aufgeteilt ist:".
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Absatz 4 wird wie folgt ersetzt:
Eine Abschrift der in Absatz 1 erwähnten gerichtlichen Entscheidung oder Vereinbarung muss so lange zur Verfügung der Verwaltung gehalten werden, wie sie die in Artikel 203 § 1 des Zivilgesetzbuches vorgesehene Unterhaltspflicht in Bezug auf...
Pour continuer la lecture
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