11 NOVEMBER 2013. - Wet houdende diverse wijzigingen tot invoering van een nieuwe sociale en fiscale regeling voor de gelegenheidsarbeiders in de horeca. - Duitse vertaling van uittreksels
De hierna volgende tekst is de Duitse vertaling van de titel 5 van de wet van 11 november 2013 houdende diverse wijzigingen tot invoering van een nieuwe sociale en fiscale regeling voor de gelegenheidsarbeiders in de horeca (Belgisch Staatsblad van 27 november 2013).
Deze vertaling is opgemaakt door de Centrale Dienst voor Duitse vertaling in Malmedy.
FÖDERALER ÖFFENTLICHER DIENST SOZIALE SICHERHEIT
11. NOVEMBER 2013 - Gesetz zur Abänderung verschiedener Bestimmungen zur Einführung eines neuen Sozialversicherungs- und Steuersystems für Gelegenheitsarbeitnehmer im Horeca-Sektor
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Die Kammern haben das Folgende angenommen und Wir sanktionieren es:
(...)
TITEL 5 - Abänderung des Einkommensteuergesetzbuches
Art. 6 - Artikel 171 Nr. 1 Buchstabe e) des Einkommensteuergesetzbuches 1992, aufgehoben durch das Gesetz vom 28. April 2003, wird mit folgendem Wortlaut wieder aufgenommen:
"e) Besoldungen für Leistungen, die während höchstens fünfzig Tagen pro Jahr erbracht werden und die Gelegenheitsarbeitnehmern gezahlt oder zuerkannt werden, die bei einem Arbeitgeber beschäftigt sind, der der Paritätischen Kommission für das Hotelgewerbe oder der Paritätischen Kommission für Leiharbeit untersteht, sofern der Entleiher der Paritätischen Kommission für das Hotelgewerbe untersteht, vorausgesetzt, dass Arbeitgeber und Arbeitnehmer einen Arbeitsvertrag für einen befristeten Zeitraum oder einen Arbeitsvertrag für eine genau bestimmte Arbeit für höchstens zwei aufeinander folgende Tage geschlossen haben, für die die...
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