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The text of one Luxembourg work as it stood on one date, or of one EU work in the wording that answers that date (its original wording or a later consolidated one), article by article, as the publisher wrote it, with what a quotation of it needs. The identifier and the date go to this server in the request and nowhere else, and this page keeps nothing.

Today in Luxembourg: 2026-10-31.

Lex shows the published text of the law. It does not tell you whether or how it applies to your situation and is not legal advice.

Text served under agreed_same_run_cc_by. Read on 2026-10-31 in fra.

As published; may have been amended since; no consolidated text.

Later versions: not held.

This text was extracted and normalised by Lex, for information; it is not authentic. Since 1 January 2017, only the Journal officiel du Grand-Duché de Luxembourg (Mémorial A) as published electronically is authentic (loi du 23 décembre 2016, art. 5). The act as published: http://data.legilux.public.lu/eli/etat/leg/rgd/2017/12/15/a1100/jo.

How to read this

rgd-2017-12-15-a1100, fra, the state applying from 2018-01-01

/lu-legilux/rgd-2017-12-15-a1100/2018-01-01--d3a17e1f2693777f275548b97d3a5c69a6b3cb526d1d39365e9e0e0f157e5cb4/fra

4 articles quoted, 0 held without text, 0 not admitted; 0 with their own date differing from the state's.

  1. art_1er

    Art. 1er.À l’article 1er du règlement grand-ducal modifié du 21 décembre 2012 remplaçant le règlement grand-ducal modifié du 21 décembre 2007 portant exécution de l’article 143 de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu, le point après le point 11° est remplacé par un point-virgule et il est ajouté un point 12° libellé comme suit :« 12° par transmission électronique, une transmission par un canal sécurisé de l’Administration des contributions directes à l’employeur, à la caisse de pension ou au débiteur de la pension ou rente de toutes les informations permettant le calcul exact de la retenue d’impôt et des crédits d’impôt. ».

    Text digest 377557dc75a1f62120ba0920418584d765d4b02274a83bd0af2aa21a3613a2df, body digest cdd74b95ff8433a5ed717e560f675bd98e38beb668d4999baebdeb6dfa731202, official source http://data.legilux.public.lu/eli/etat/leg/rgd/2017/12/15/a1100/jo, /lu-legilux/rgd-2017-12-15-a1100/2018-01-01--d3a17e1f2693777f275548b97d3a5c69a6b3cb526d1d39365e9e0e0f157e5cb4/fra/art_1er

  2. art_2

    Art. 2.À l’article 11 du même règlement, le point après le troisième tiret est remplacé par une virgule et il est ajouté un quatrième tiret, libellé comme suit :« - dans le cas visé à l’alinéa 3a de l’article 143 de la loi, la disposition précédente est sans objet. ».

    Text digest 73a0630950f38a74379aad977cb7bbb0904ed5771bb02b67ce72edf5f52e9518, body digest cdd74b95ff8433a5ed717e560f675bd98e38beb668d4999baebdeb6dfa731202, official source http://data.legilux.public.lu/eli/etat/leg/rgd/2017/12/15/a1100/jo, /lu-legilux/rgd-2017-12-15-a1100/2018-01-01--d3a17e1f2693777f275548b97d3a5c69a6b3cb526d1d39365e9e0e0f157e5cb4/fra/art_2

  3. art_3

    Art. 3.Le présent règlement est applicable à partir de l’année d’imposition 2018.

    Text digest d17ad83a7b0286d754202a4c4aeb5fc7d04d03a1c1c55b1b12c11e82f0f63237, body digest cdd74b95ff8433a5ed717e560f675bd98e38beb668d4999baebdeb6dfa731202, official source http://data.legilux.public.lu/eli/etat/leg/rgd/2017/12/15/a1100/jo, /lu-legilux/rgd-2017-12-15-a1100/2018-01-01--d3a17e1f2693777f275548b97d3a5c69a6b3cb526d1d39365e9e0e0f157e5cb4/fra/art_3

  4. art_4

    Art. 4.Notre Ministre des Finances est chargé de l’exécution du présent règlement qui sera publié au Journal officiel du Grand-Duché de Luxembourg.

    Text digest a861a4eeb4dd8613476c7dd9593bd1e7397644d6d10d54445eaddcd8c88c5795, body digest cdd74b95ff8433a5ed717e560f675bd98e38beb668d4999baebdeb6dfa731202, official source http://data.legilux.public.lu/eli/etat/leg/rgd/2017/12/15/a1100/jo, /lu-legilux/rgd-2017-12-15-a1100/2018-01-01--d3a17e1f2693777f275548b97d3a5c69a6b3cb526d1d39365e9e0e0f157e5cb4/fra/art_4

What this reading does not hold

  • publisher_signature: no signature or attestation of the publisher is held; the digests are this index's own reading of the retained bytes under the named rule profiles
  • observation_time: when the publisher served the retained bytes is not held, so no observation time is stated
  • export_formats: PDF, JSON and CSV exports are the export composer's, not this answer's; this answer is the evidence they compose from
  • notes_in_wording_digest: wording_sha256 covers the article's text and reference tokens only; the notes travel beside it and are covered by text_sha256 only through the text they were attached to
  • later_versions: later versions of this act are not held