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Law of December 4, 1967, on Income Tax (as amended up to Law of December 15, 2017, on the Receipts Budget and Expenses of the State for the year 2018), Luxembourg
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Year of Version
2018
Dates
Entry into force:
December 6, 1967
Adopted:
December 4, 1967
Type of Text
IP-related Laws
Subject Matter
Copyright and Related Rights (Neighboring Rights),
Industrial Property
Notes
This consolidated text of January 1, 2018 of the Law of December 4, 1967, on Income Tax incorporates all the amendments up to the Law of December 15, 2017, on the Receipts Budget and Expenses of the State for the year 2018 (which entered into force on January 1, 2018).
The Law of April 17, 2018, on Amendments to the Law of December 4, 1967, on Income Tax Relating to the Tax Treatment of Intellectual Property, and Amendments to the Law of October 16, 1934, on the Valuation of Property and Values ('Valuation Law') introduces a new article 59ter to this consolidated text.
This consolidated text does not incorporate the said new article 50ter, which shall be included in the following consolidated text.
Available Texts
Main text(s)
Main text(s)
French
Loi du 4 décembre 1967 concernant l'impôt sur le revenu (telle que modifiée jusqu'à la loi du 15 décembre 2017 concernant le budget des recettes et des dépenses de l’État pour l’exercice 2018)
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Legislation
Supersedes (1 text(s))
Supersedes (1 text(s))
Is amended by (1 text(s))
Is amended by (1 text(s))
WIPO Lex No.
LU057