{"id":3009,"date":"2022-06-17T14:29:10","date_gmt":"2022-06-17T12:29:10","guid":{"rendered":"https:\/\/www.ogbl.lu\/communiques\/prise-de-position-des-candidats-qualifies-pour-le-second-tour-des-legislatives-2022"},"modified":"2023-05-30T11:28:01","modified_gmt":"2023-05-30T09:28:01","slug":"prise-de-position-des-candidats-qualifies-pour-le-second-tour-des-legislatives-2022","status":"publish","type":"communiques","link":"https:\/\/www.ogbl.lu\/de\/communique\/prise-de-position-des-candidats-qualifies-pour-le-second-tour-des-legislatives-2022\/","title":{"rendered":"Prise de position des candidats qualifi\u00e9s pour le second tour des l\u00e9gislatives 2022"},"content":{"rendered":"

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L\u2019application de la convention fiscale franco-luxembourgeoise du 20 mars 2018, sign\u00e9e en 2019 par les deux pays, \u00ab\u00a0garantissait\u00a0\u00bb qu\u2019il n\u2019y aurait pas d\u2019impact pour les revenus salariaux et provenant des pensions des frontaliers fran\u00e7ais. H\u00e9las, au moment de son entr\u00e9e en vigueur, en 2020, la nouvelle convention fiscale a apport\u00e9 une tr\u00e8s mauvaise surprise aux frontaliers ayant des revenus mixtes,<\/b> qu\u2019ils soient mari\u00e9s, veufs, salari\u00e9s ou pensionn\u00e9s et allant de quelques centaines \u00e0 plusieurs milliers d\u2019euros d\u2019augmentation sur l\u2019imposition annuelle.<\/p>\n

Malgr\u00e9 l\u2019objectif de la convention (et de son avenant) qui est, en soi, sans \u00e9quivoque, comme le stipule explicitement son titre (la convention vise \u00e0 \u00ab\u00a0 … \u00e9viter les doubles impositions<\/b> et (\u00e0) pr\u00e9venir l\u2019\u00e9vasion fiscale en mati\u00e8re d\u2019imp\u00f4t sur le revenu \u2026\u00a0\u00bb), l\u2019application ou bien l\u2019interpr\u00e9tation de l\u2019administration fiscale fran\u00e7aise, en ne prenant pas en compte directement les imp\u00f4ts pay\u00e9s au Luxembourg<\/b> dans le calcul du taux sur les revenus mondiaux, entraine m\u00e9caniquement une hausse des revenus imposables et donc parfois une hausse significative du taux d\u2019imposition appliqu\u00e9 sur l\u2019ensemble des revenus du contribuable frontalier (ou du m\u00e9nage) et par cons\u00e9quent un pr\u00e9l\u00e8vement fiscal plus \u00e9lev\u00e9.<\/p>\n

De plus, l\u2019article 22 pr\u00e9cise que \u00ab\u00a0l\u2019imp\u00f4t pay\u00e9 au Luxembourg est calcul\u00e9 sous d\u00e9duction d\u2019un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal au montant de l\u2019imp\u00f4t pay\u00e9 au Luxembourg, toutefois ce cr\u00e9dit d\u2019imp\u00f4t ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce revenu\u00a0\u00bb.<\/p>\n

Il s\u2019agit donc en quelque sorte d\u2019une double imposition indirecte puisque le revenu pris en compte n\u2019est pas exact, celui-ci prenant en compte des sommes d\u00e9j\u00e0 d\u00e9duites \u00e0 la source par le Luxembourg<\/b> qui sont plus \u00e9lev\u00e9es que le cr\u00e9dit d\u2019imp\u00f4t<\/b> th\u00e9orique calcul\u00e9. Ce qui est le cas pour une gamme \u00e9tendue de revenus<\/b> compte-tenu des diff\u00e9rences de bar\u00e8me d\u2019imposition entre la France et le Luxembourg.<\/p>\n

D\u2019autre part, malgr\u00e9 les d\u00e9clarations de 2019 qui garantissaient que les pensionn\u00e9s et les veufs ne seraient pas impact\u00e9s <\/b>\u2014 sachant <\/b>qu\u2019ils <\/b>ne peuvent pas modifier leur situation financi\u00e8re \u2014 ces derniers voient d\u00e9sormais, eux aussi, l\u2019\u00e9quilibre financier de leur budget brutalement menac\u00e9 sans pouvoir changer la situation<\/b>.<\/p>\n

Plus \u00e9tonnant encore, cette convention a \u00e9t\u00e9 sign\u00e9e sans qu\u2019une \u00e9tude d\u2019impact s\u00e9rieuse n\u2019ait \u00e9t\u00e9 men\u00e9e de la part des services fiscaux fran\u00e7ais.<\/b><\/p>\n

Le gouvernement fran\u00e7ais, au regard de l\u2019\u00e9moi tr\u00e8s important qu\u2019a suscit\u00e9 l\u2019impact n\u00e9gatif de l\u2019application de la convention aupr\u00e8s des frontaliers fran\u00e7ais, avait finalement d\u00e9cid\u00e9 de faire marche arri\u00e8re pour deux ans<\/b> (ann\u00e9es fiscales 2020 et 2021).<\/p>\n

Nous rappelons que les 145 000 frontaliers fran\u00e7ais salari\u00e9s et pensionn\u00e9s contribuent grandement \u00e0 l\u2019\u00e9conomie des r\u00e9gions frontali\u00e8res dans le Grand Est.<\/p>\n

L\u2019OGBL, <\/b>en tant que premier syndicat luxembourgeois et premier syndicat pour les frontaliers fran\u00e7ais salari\u00e9s et pensionn\u00e9s, souhaite qu\u2019il soit mis fin \u00e0 l\u2019application de la nouvelle convention,<\/b> demande<\/b> une nouvelle m\u00e9thode plus juste pour mondialiser les revenus des frontaliers fran\u00e7ais<\/b>\u00a0(par exemple\u00a0: d\u00e9duire de la d\u00e9claration des revenus salariaux et de pensions provenant du Luxembourg, les imp\u00f4ts d\u00e9j\u00e0 pay\u00e9s \u00e0 la source<\/b> et changer la m\u00e9thode de mondialisation,<\/b> en reprenant la m\u00e9thode de l\u2019exemption comme dans l\u2019ancienne convention en vigueur depuis 1958 <\/b>pour ne pas recourir \u00e0 la m\u00e9thode d\u2019imputation par cr\u00e9dit d\u2019imp\u00f4t qui revient \u00e0 un syst\u00e8me de double imposition sur des revenus d\u00e9j\u00e0 impos\u00e9s \u00e0 la source par le Luxembourg).<\/p>\n

Ci-dessous, vous trouverez les r\u00e9ponses \u00e0 notre lettre ouverte envoy\u00e9e aux 30 candidats qualifi\u00e9s pour le second tour des l\u00e9gislatives 2022 en Meurthe-et-Moselle, Meuse et Moselle (par d\u00e9partement et par circonscription) en respectant l\u2019ordre officiel des listes \u00e9lectorales. <\/b><\/p>\n

 <\/p>\n\n\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
MEURTHE-ET-MOSELLE (54)<\/strong><\/td>\n<\/tr>\n
Circonscription<\/strong><\/td>\nCandidat(e)s<\/strong><\/td>\nNuance<\/strong><\/td>\nPrise\u00a0de\u00a0position<\/strong><\/td>\nDocuments<\/strong><\/td>\n<\/tr>\n
1\u00e8re<\/sup>\u00a0circonscription<\/td>\nMme Carole GRANDJEAN<\/td>\nENS<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n
1\u00e8re<\/sup>\u00a0circonscription<\/td>\nM. Nordine JOUIRA<\/td>\nNUP<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n
2\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Emmanuel LACRESSE<\/td>\nENS<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n
2\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. St\u00e9phane HABLOT<\/td>\nNUP<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n
3\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Martine ETIENNE<\/td>\nNUP<\/td>\nOUI<\/td>\n54_circo3_6<\/a><\/td>\n<\/tr>\n
3\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Xavier PALUSZKIEWICZ<\/td>\nENS<\/td>\nOUI<\/td>\n54_circo3_12<\/a><\/td>\n<\/tr>\n
4\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Dominique BILDE<\/td>\nRN<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n
4\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Thibault BAZIN<\/td>\nLR<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n
5\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Philippe MORENVILLIER<\/td>\nRN<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n
5\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Dominique POTIER<\/td>\nDVG<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n
6\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Anthony BOULOGNE<\/td>\nRN<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n
6\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Caroline FIAT<\/td>\nNUP<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n
MEUSE (55)<\/strong><\/td>\n<\/tr>\n
1\u00e8re<\/sup>\u00a0circonscription<\/td>\nM. Bertrand PANCHER<\/td>\nDVD<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1\u00e8re<\/sup>\u00a0circonscription<\/td>\nMme Brigitte GAUDINEAU<\/td>\nRN<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Anne BOIS<\/td>\nENS<\/td>\nOUI<\/td>\n55_circo2_10<\/a><\/td>\n<\/tr>\n
2\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Florence GOULET<\/td>\nRN<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
MOSELLE (57)<\/strong><\/td>\n<\/tr>\n
1\u00e8re<\/sup>\u00a0circonscription<\/td>\nM. Gr\u00e9goire LALOUX<\/td>\nRN<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1\u00e8re<\/sup>\u00a0circonscription<\/td>\nM. Belkhir BELHADDAD<\/td>\nENS<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Lisa LAHORE<\/td>\nNUP<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Ludovic MENDES<\/td>\nENS<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Charlotte LEDUC<\/td>\nNUP<\/td>\nOUI<\/td>\n57_circo3_5<\/a><\/td>\n<\/tr>\n
3\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Fran\u00e7oise GROLET<\/td>\nRN<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Michel RAMBOUR<\/td>\nRN<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Fabien DI FILIPPO<\/td>\nLR<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Marie-Claude VOIN\u00c7ON<\/td>\nRN<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Vincent SEITLINGER<\/td>\nLR<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. K\u00e9vin PFEFFER<\/td>\nRN<\/td>\nOUI<\/td>\n57_circo6_7<\/a><\/td>\n<\/tr>\n
6\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Christophe AREND<\/td>\nENS<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme H\u00e9l\u00e8ne ZANNIER<\/td>\nENS<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Alexandre LOUBET<\/td>\nRN<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
8\u00e8me<\/sup>\u00a0circonscription<\/td>\nM. Laurent JACOBELLI<\/td>\nRN<\/td>\nOUI<\/td>\n57_circo8_5<\/a><\/td>\n<\/tr>\n
8\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme C\u00e9line LEGER<\/td>\nNUP<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
9\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Brigitte VA\u00cfSSE<\/td>\nNUP<\/td>\nOUI<\/td>\n57_circo9_1<\/a><\/td>\n<\/tr>\n
9\u00e8me<\/sup>\u00a0circonscription<\/td>\nMme Isabelle RAUCH<\/td>\nENS<\/td>\nOUI<\/td>\n57_circo9_8<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Nuances de Candidats<\/strong><\/td>\n<\/tr>\n
DXG<\/td>\nDivers extr\u00eame gauche<\/td>\n<\/tr>\n
NUP<\/td>\nNouvelle union populaire \u00e9cologique et sociale<\/td>\n<\/tr>\n
RDG<\/td>\nParti radical de gauche<\/td>\n<\/tr>\n
DVG<\/td>\nDivers gauche<\/td>\n<\/tr>\n
ECO<\/td>\n\u00c9cologistes<\/td>\n<\/tr>\n
DIV<\/td>\nDivers<\/td>\n<\/tr>\n
REG<\/td>\nR\u00e9gionaliste<\/td>\n<\/tr>\n
ENS<\/td>\nEnsemble ! (Majorit\u00e9 pr\u00e9sidentielle)<\/td>\n<\/tr>\n
DVC<\/td>\nDivers centre<\/td>\n<\/tr>\n
UDI<\/td>\nUnion des D\u00e9mocrates et des Ind\u00e9pendants<\/td>\n<\/tr>\n
LR<\/td>\nLes R\u00e9publicains<\/td>\n<\/tr>\n
DVD<\/td>\nDivers droite<\/td>\n<\/tr>\n
DSV<\/td>\nDroite souverainiste<\/td>\n<\/tr>\n
REC<\/td>\nReconqu\u00eate !<\/td>\n<\/tr>\n
RN<\/td>\nRassemblement National<\/td>\n<\/tr>\n
DXD<\/td>\nDivers extr\u00eame droite<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>","protected":false},"author":1,"featured_media":3201,"template":"","categorie_communiques":[127],"syndicat":[100],"acf":[],"yoast_head":"\r\n<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.ogbl.lu\/communique\/prise-de-position-des-candidats-qualifies-pour-le-second-tour-des-legislatives-2022\/\" \/>\r\n<meta property=\"og:locale\" content=\"de_DE\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"[:fr]Prise de position des candidats qualifi\u00e9s pour le second tour des l\u00e9gislatives 2022[:en]Prise de position des candidats qualifi\u00e9s pour le second tour des l\u00e9gislatives 2022[:] - OGBL\" \/>\r\n<meta property=\"og:description\" content=\"L\u2019application de la convention fiscale franco-luxembourgeoise du 20 mars 2018, sign\u00e9e en 2019 par les deux pays, \u00ab\u00a0garantissait\u00a0\u00bb qu\u2019il n\u2019y \u2026\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/www.ogbl.lu\/communique\/prise-de-position-des-candidats-qualifies-pour-le-second-tour-des-legislatives-2022\/\" \/>\r\n<meta property=\"og:site_name\" content=\"OGBL\" \/>\r\n<meta property=\"article:modified_time\" content=\"2023-05-30T09:28:01+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/2022\/06\/fb_img_1653333970835-1024x768-1.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\r\n\t<meta property=\"og:image:height\" content=\"768\" \/>\r\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 Minuten\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ogbl.lu\/communique\/prise-de-position-des-candidats-qualifies-pour-le-second-tour-des-legislatives-2022\/\",\"url\":\"https:\/\/www.ogbl.lu\/communique\/prise-de-position-des-candidats-qualifies-pour-le-second-tour-des-legislatives-2022\/\",\"name\":\"[:fr]Prise de position des candidats qualifi\u00e9s pour le second tour des l\u00e9gislatives 2022[:en]Prise de position des candidats qualifi\u00e9s pour le second tour des l\u00e9gislatives 2022[:] - 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