11 NOVEMBRE 2013. - Loi portant diverses modifications en vue de l'instauration d'un nouveau système social et fiscal pour les travailleurs occasionnels dans le secteur horeca. - Traduction allemande d'extraits
Le texte qui suit constitue la traduction en langue allemande du titre 5 de la loi du 11 novembre 2013 portant diverses modifications en vue de l'instauration d'un nouveau système social et fiscal pour les travailleurs occasionnels dans le secteur horeca (Moniteur belge du 27 novembre 2013).
Cette traduction a été établie par le Service central de traduction allemande à 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...
Pour continuer la lecture
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