{"id":"dossiers/PL8388","title":"PL8388 — Adaptations fiscales","type":"dossier","html":"<p>Bill 8388 (\"Adaptations fiscales\"). The Chamber debated and voted it on 11 December 2024.</p>\n<p>Sittings: <a href=\"/lhoft?page=seances%2F2024-12-11-n052\" class=\"wikiLink\" data-target=\"seances/2024-12-11-n052\">Sitting of 11 December 2024</a></p>\n<h2>Debate</h2>\n<h3>11 December 2024 — <a href=\"/lhoft?page=topics%2Ffinancial-centre\" class=\"wikiLink\" data-target=\"topics/financial-centre\">The financial centre and financial regulation</a></h3>\n<p>Bill 8388, an omnibus tax bill whose main article rewrites the minimum net wealth tax after the Constitutional Court ruling of 2023; an LSAP amendment for progressive taxation of SOPARFIs was tabled and rejected before the vote.</p>\n<p>Diane Adehm (CSV), justifying the cap on the minimum wealth tax by tax competitiveness:</p>\n<blockquote>\n<p>Firwat gëtt d’Verméigenssteier op e Maximum vu 4.815 Euro begrenzt? Well mir als klengt Land musse steierpolitesch kompetitiv bleiwen.</p>\n</blockquote>\n<p><em>Why is the wealth tax capped at a maximum of 4,815 euros? Because as a small country we have to stay competitive in tax matters.</em></p>\n<p><a href=\"/lhoft?page=seances%2F2024-12-11-n052\" class=\"wikiLink\" data-target=\"seances/2024-12-11-n052\">Sitting of 11 December 2024</a>, <a href=\"/lhoft?page=deputies%2Fdiane-adehm\" class=\"wikiLink\" data-target=\"deputies/diane-adehm\">Diane Adehm</a>, CSV</p>\n<p>Patrick Goldschmidt (DP), stating that the bill does not touch wealth taxation itself:</p>\n<blockquote>\n<p>Ech wëll hei preziséieren, dass mer net un d’Verméigensbesteierung ginn.</p>\n</blockquote>\n<p><em>I want to make clear here that we are not touching wealth taxation.</em></p>\n<p><a href=\"/lhoft?page=seances%2F2024-12-11-n052\" class=\"wikiLink\" data-target=\"seances/2024-12-11-n052\">Sitting of 11 December 2024</a>, <a href=\"/lhoft?page=deputies%2Fpatrick-goldschmidt\" class=\"wikiLink\" data-target=\"deputies/patrick-goldschmidt\">Patrick Goldschmidt</a>, DP</p>\n<p>Franz Fayot (LSAP), criticising the measure as another gift to the SOPARFI sector:</p>\n<blockquote>\n<p>Also ass dat heite schonn erëm eng Kéier och e bëssen e Kaddo un de Secteur vun de SOPARFIen, wou mer jo wëssen, wat d’Utilitéit ass vun deem Secteur.</p>\n</blockquote>\n<p><em>So this is once again something of a gift to the SOPARFI sector, whose usefulness we know all about.</em></p>\n<p><a href=\"/lhoft?page=seances%2F2024-12-11-n052\" class=\"wikiLink\" data-target=\"seances/2024-12-11-n052\">Sitting of 11 December 2024</a>, <a href=\"/lhoft?page=deputies%2Ffranz-fayot\" class=\"wikiLink\" data-target=\"deputies/franz-fayot\">Franz Fayot</a>, LSAP</p>\n<h2>Votes</h2>\n<h3>Main vote: PL 8388 - Adaptations fiscales</h3>\n<p>11 December 2024 — Premier vote constitutionnel.</p>\n<table><thead><tr><th>Party</th><th style=\"text-align: right;\">For</th><th style=\"text-align: right;\">Against</th><th style=\"text-align: right;\">Abstain</th></tr></thead><tbody><tr><td><a href=\"/lhoft?page=parties%2Fcsv\" class=\"wikiLink\" data-target=\"parties/csv\">CSV</a></td><td style=\"text-align: right;\">21</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fdp\" class=\"wikiLink\" data-target=\"parties/dp\">DP</a></td><td style=\"text-align: right;\">14</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Flsap\" class=\"wikiLink\" data-target=\"parties/lsap\">LSAP</a></td><td style=\"text-align: right;\">11</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fadr\" class=\"wikiLink\" data-target=\"parties/adr\">ADR</a></td><td style=\"text-align: right;\">5</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fdei-greng\" class=\"wikiLink\" data-target=\"parties/dei-greng\">déi gréng</a></td><td style=\"text-align: right;\">4</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fpiraten\" class=\"wikiLink\" data-target=\"parties/piraten\">Piraten</a></td><td style=\"text-align: right;\">2</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fdei-lenk\" class=\"wikiLink\" data-target=\"parties/dei-lenk\">déi Lénk</a></td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">2</td><td style=\"text-align: right;\">0</td></tr><tr><td><strong>Total</strong></td><td style=\"text-align: right;\"><strong>57</strong></td><td style=\"text-align: right;\"><strong>2</strong></td><td style=\"text-align: right;\"><strong>0</strong></td></tr></tbody></table>\n<p>Party splits: <a href=\"/lhoft?page=parties%2Fcsv\" class=\"wikiLink\" data-target=\"parties/csv\">CSV</a>, <a href=\"/lhoft?page=parties%2Fdp\" class=\"wikiLink\" data-target=\"parties/dp\">DP</a>, <a href=\"/lhoft?page=parties%2Flsap\" class=\"wikiLink\" data-target=\"parties/lsap\">LSAP</a>, <a href=\"/lhoft?page=parties%2Fadr\" class=\"wikiLink\" data-target=\"parties/adr\">ADR</a>, <a href=\"/lhoft?page=parties%2Fdei-greng\" class=\"wikiLink\" data-target=\"parties/dei-greng\">déi gréng</a>, <a href=\"/lhoft?page=parties%2Fpiraten\" class=\"wikiLink\" data-target=\"parties/piraten\">Piraten</a> voted for; <a href=\"/lhoft?page=parties%2Fdei-lenk\" class=\"wikiLink\" data-target=\"parties/dei-lenk\">déi Lénk</a> voted against.</p>\n<h3>Other votes on this bill</h3>\n<p>2 further votes, one row each. The party columns show how many deputies voted each way.</p>\n<table><thead><tr><th>Vote</th><th>Date</th><th style=\"text-align: right;\">For</th><th style=\"text-align: right;\">Against</th><th style=\"text-align: right;\">Abstain</th><th>Parties against or abstaining</th></tr></thead><tbody><tr><td>PL 8388 - Amendement n°1</td><td>11 December 2024</td><td style=\"text-align: right;\">20</td><td style=\"text-align: right;\">40</td><td style=\"text-align: right;\">0</td><td>CSV, DP, ADR against</td></tr><tr><td>PL 8388 - Vote séparé - article 2</td><td>11 December 2024</td><td style=\"text-align: right;\">40</td><td style=\"text-align: right;\">20</td><td style=\"text-align: right;\">0</td><td>LSAP, déi gréng, Piraten, déi Lénk against</td></tr></tbody></table>\n<p>No deputy voted against the majority of their party in any of these votes.</p>"}