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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/2021/12/17/a911/jo.

How to read this

rgd-2021-12-17-a911, fra, the state applying from 2022-01-01

/lu-legilux/rgd-2021-12-17-a911/2022-01-01--35c6ee05d28fc5156e8c71c09e97fc8fda0c6adf5785258ce739ebe5c82f2de9/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.Il est inséré un nouvel article 5a au règlement grand-ducal du 26 avril 2019 portant exécution de l’article 139quater, alinéa 8 de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu libellé comme suit :« Art. 5a.L’entrepreneur de travail intérimaire bonifie de façon périodique le CISSM aux salariés intérimaires imposés forfaitairement d’après les dispositions de l’article 137, alinéa 5a, de la loi précitée du 4 décembre 1967. La bonification mensuelle totale pour un salarié intérimaire imposé forfaitairement est composée par la somme des bonifications du chef des contrats de mission correspondant à l’article 137, alinéa 5a, de la loi précitée du 4 décembre 1967 sans pour autant pouvoir dépasser le montant prévu à l’article 139quater, alinéa 3, de la loi précitée du 4 décembre 1967. ».

    Text digest 29e3b04ddb67b32a7117bad96311b2dc401a7790f721ca8b7f59f405421a59bc, body digest ef0f7e47c464f17f709a1aa3d3dd9e484d61d8f99e337f0203e137d665868ffb, official source http://data.legilux.public.lu/eli/etat/leg/rgd/2021/12/17/a911/jo, /lu-legilux/rgd-2021-12-17-a911/2022-01-01--35c6ee05d28fc5156e8c71c09e97fc8fda0c6adf5785258ce739ebe5c82f2de9/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 ef0f7e47c464f17f709a1aa3d3dd9e484d61d8f99e337f0203e137d665868ffb, official source http://data.legilux.public.lu/eli/etat/leg/rgd/2021/12/17/a911/jo, /lu-legilux/rgd-2021-12-17-a911/2022-01-01--35c6ee05d28fc5156e8c71c09e97fc8fda0c6adf5785258ce739ebe5c82f2de9/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 ef0f7e47c464f17f709a1aa3d3dd9e484d61d8f99e337f0203e137d665868ffb, official source http://data.legilux.public.lu/eli/etat/leg/rgd/2021/12/17/a911/jo, /lu-legilux/rgd-2021-12-17-a911/2022-01-01--35c6ee05d28fc5156e8c71c09e97fc8fda0c6adf5785258ce739ebe5c82f2de9/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
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  • later_versions: later versions of this act are not held