{"id":"laws/1967-12-04-n1","title":"Income Tax Law of 4 December 1967","type":"law","date":"1967-12-04","eli":"http://data.legilux.public.lu/eli/etat/leg/loi/1967/12/04/n1/jo","html":"<p>Loi du 4 décembre 1967 concernant l'impôt sur le revenu. Consolidated text on <a href=\"https://legilux.public.lu/eli/etat/leg/loi/1967/12/04/n1/consolide/latest\" target=\"_blank\" rel=\"noreferrer\">Legilux</a>.</p>\n<p>The Chamber amended it through 16 bills in this legislature.</p>\n<h2>Amended by</h2>\n<ul>\n<li><a href=\"/lhoft?page=dossiers%2FPL8276\" class=\"wikiLink\" data-target=\"dossiers/PL8276\">PL8276 — Impôt sur le revenu</a>, became the law of 22 December 2023.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8290\" class=\"wikiLink\" data-target=\"dossiers/PL8290\">PL8290 — Taxe CO2</a>, became the law of 22 December 2023.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8343\" class=\"wikiLink\" data-target=\"dossiers/PL8343\">PL8343 — Barème d'imposition</a>, became the law of 22 December 2023.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8353\" class=\"wikiLink\" data-target=\"dossiers/PL8353\">PL8353 — Marché du logement</a>, became the law of 22 May 2024.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8388\" class=\"wikiLink\" data-target=\"dossiers/PL8388\">PL8388 — Adaptations fiscales</a>, became the law of 20 December 2024.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8414\" class=\"wikiLink\" data-target=\"dossiers/PL8414\">PL8414 — Entlaaschtungs-Pak</a>, became the law of 20 December 2024.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8444\" class=\"wikiLink\" data-target=\"dossiers/PL8444\">PL8444 — Budget 2025</a>, became the law of 20 December 2024.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8470\" class=\"wikiLink\" data-target=\"dossiers/PL8470\">PL8470 — Relance marché logement</a>, became the law of 4 April 2025.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8547\" class=\"wikiLink\" data-target=\"dossiers/PL8547\">PL8547 — Mesures marché logement</a>, became the law of 27 June 2025.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8399\" class=\"wikiLink\" data-target=\"dossiers/PL8399\">PL8399</a>, became the law of 3 December 2025.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8526\" class=\"wikiLink\" data-target=\"dossiers/PL8526\">PL8526 — Impôt sur le revenu</a>, became the law of 19 December 2025.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8546\" class=\"wikiLink\" data-target=\"dossiers/PL8546\">PL8546 — Transfert données ACD et ACT</a>, became the law of 19 December 2025.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8600\" class=\"wikiLink\" data-target=\"dossiers/PL8600\">PL8600 — Budget 2026</a>, became the law of 19 December 2025.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8633\" class=\"wikiLink\" data-target=\"dossiers/PL8633\">PL8633 — Dotation annuelle CAA</a>, became the law of 19 December 2025.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8640\" class=\"wikiLink\" data-target=\"dossiers/PL8640\">PL8640 — réforme des pensions</a>, became the law of 19 December 2025.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8590\" class=\"wikiLink\" data-target=\"dossiers/PL8590\">PL8590 — Carried interest</a>, became the law of 3 February 2026.</li>\n</ul>\n<h2>Circulars under this law</h2>\n<p>1 CSSF circular, regulation, or FAQ cites it.</p>\n<ul>\n<li><a href=\"/lhoft?page=circulars%2Ffaq-faq-alternative-investment-fund-managers\" class=\"wikiLink\" data-target=\"circulars/faq-faq-alternative-investment-fund-managers\">FAQ concerning the Luxembourg Law of 12 July 2013 on alternative investment fund managers</a>, 18 June 2013.</li>\n</ul>"}