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The text on a date

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/2020/12/19/a1068/jo.

How to read this

rgd-2020-12-19-a1068, fra, the state applying from 2022-01-01

/lu-legilux/rgd-2020-12-19-a1068/2022-01-01--033563538a3b7117b200153408a542a2de9844975082f6c721f2fb12c6b7677a/fra

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

  1. art_1er

    Art. 1er.L’article 1er, alinéas 1er et 3, du règlement grand-ducal modifié du 8 juillet 2002 portant exécution de l’article 143, alinéa 3 de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu, sont abrogés.

    Text digest 1e112f6493655e443178b850f9824d88636bba8ac2928674c3f444c4b7373dd6, body digest 801ebd4f5a4d862036ca64f508d504d07b58a8e980009ecd7ec9f97ffb346113, official source http://data.legilux.public.lu/eli/etat/leg/rgd/2020/12/19/a1068/jo, /lu-legilux/rgd-2020-12-19-a1068/2022-01-01--033563538a3b7117b200153408a542a2de9844975082f6c721f2fb12c6b7677a/fra/art_1er

  2. art_2

    Art. 2.Le présent règlement est applicable à partir de l’année d’imposition 2022.

    Text digest 2ba90ec2a9c4f342fd9b8a304119214fc7fca984ddfcfdd91b66d1f4f693fe00, body digest 801ebd4f5a4d862036ca64f508d504d07b58a8e980009ecd7ec9f97ffb346113, official source http://data.legilux.public.lu/eli/etat/leg/rgd/2020/12/19/a1068/jo, /lu-legilux/rgd-2020-12-19-a1068/2022-01-01--033563538a3b7117b200153408a542a2de9844975082f6c721f2fb12c6b7677a/fra/art_2

  3. art_3

    Art. 3.Notre ministre ayant les Finances dans ses attributions est chargé de l’exécution du présent règlement qui sera publié au Journal officiel du Grand-Duché de Luxembourg.

    Text digest add4ab8cee5cf60f5be174e15db481c49fb101ed0c16d7ed4b509f97f5930b5c, body digest 801ebd4f5a4d862036ca64f508d504d07b58a8e980009ecd7ec9f97ffb346113, official source http://data.legilux.public.lu/eli/etat/leg/rgd/2020/12/19/a1068/jo, /lu-legilux/rgd-2020-12-19-a1068/2022-01-01--033563538a3b7117b200153408a542a2de9844975082f6c721f2fb12c6b7677a/fra/art_3

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