16. JULI 2008 - Gesetz zur Abänderung des Einkommensteuergesetzbuches 1992 und zur Einführung eines pauschalen Besteuerungssystems für Urheberrechte und ähnliche Rechte - Deutsche Übersetzung von Auszügen
Der folgende Text ist die deutsche Übersetzung der Artikel 1 bis 5 und 7 des Gesetzes vom 16. Juli 2008 zur Abänderung des Einkommensteuergesetzbuches 1992 und zur Einführung eines pauschalen Besteuerungssystems für Urheberrechte und ähnliche Rechte.
Diese Übersetzung ist von der Zentralen Dienststelle für Deutsche Übersetzungen in Malmedy erstellt worden.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
16. JULI 2008 - Gesetz zur Abänderung des Einkommensteuergesetzbuches 1992 und zur Einführung eines pauschalen Besteuerungssystems für Urheberrechte und ähnliche Rechte
ALBERT II., König der Belgier,
Allen Gegenwärtigen und Zukünftigen, Unser Gruss!
Die Kammern haben das Folgende angenommen und Wir sanktionieren es:
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 78 der Verfassung erwähnte Angelegenheit.
Art. 2 - Artikel 17 § 1 des Einkommensteuergesetzbuches 1992, zuletzt abgeändert durch das Gesetz vom 27. Dezember 2005, wird durch eine Nummer 5 mit folgendem Wortlaut ergänzt:
5. Einkünfte aus Abtretung oder Einräumung von Urheberrechten und ähnlichen Rechten und aus gesetzlichen Lizenzen und Zwangslizenzen erwähnt im Gesetz vom 30. Juni 1994 über das Urheberrecht und ähnliche Rechte oder in entsprechenden Bestimmungen ausländischen Rechts.
Art. 3 - In Artikel 22 § 3 desselben Gesetzbuches werden die Wörter « versteht man unter Nettoeinkommen aus Vermietung, Verpachtung, Nutzung und Überlassung von beweglichen Gütern den Bruttobetrag abzüglich der Kosten, die für Erwerb oder Erhaltung dieser Güter gemacht wurden » durch die Wörter « versteht man unter Nettoeinkommen aus Vermietung, Verpachtung, Nutzung und Überlassung von beweglichen Gütern und aus Urheberrechten erwähnt in Artikel 17 § 1 Nr. 5 den Bruttobetrag abzüglich der Kosten, die gemacht wurden, um diese Einkünfte zu erwerben oder zu behalten » ersetzt.
Art. 4 - In Artikel 37 desselben Gesetzbuches, abgeändert durch das Gesetz vom 17. Mai 2004, wird zwischen...
Pour continuer la lecture
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