{"id":2103,"date":"2016-10-03T09:38:27","date_gmt":"2016-10-03T07:38:27","guid":{"rendered":"https:\/\/www.ogbl.lu\/communiques\/future-imposition-des-frontaliers-logbl-reste-dans-lexpectative"},"modified":"2023-05-30T10:06:00","modified_gmt":"2023-05-30T08:06:00","slug":"future-imposition-des-frontaliers-logbl-reste-dans-lexpectative","status":"publish","type":"communiques","link":"https:\/\/www.ogbl.lu\/en\/communique\/future-imposition-des-frontaliers-logbl-reste-dans-lexpectative\/","title":{"rendered":"Future imposition des frontaliers: l\u2019OGBL reste dans l\u2019expectative"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\"> <\/p><p><a href=\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/communiques\/rencontre_gramegna_03_10_2016_1.jpg\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignleft wp-image-22476\" style=\"border: 0px none;\" src=\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/communiques\/rencontre_gramegna_03_10_2016_1.jpg\" alt=\"rencontre_gramegna_03_10_2016_1\" width=\"300\" \/><\/a>Suite \u00e0 l\u2019entrevue urgente sollicit\u00e9e par l\u2019OGBL aupr\u00e8s du ministre des Finances dans le cadre des nombreuses questions soulev\u00e9es par le projet de r\u00e9forme fiscale et plus particuli\u00e8rement par la future r\u00e9partition des salari\u00e9s non-r\u00e9sidents dans les diff\u00e9rentes classes d\u2019imp\u00f4ts envisag\u00e9e par le gouvernement, une r\u00e9union a eu lieu le 3 octobre 2016.<\/p>\n<p>L\u2019OGBL prend acte de la volont\u00e9 du gouvernement de mettre les salari\u00e9s r\u00e9sidents et les salari\u00e9s non-r\u00e9sidents sur un pied d\u2019\u00e9galit\u00e9 en mati\u00e8re fiscale. L\u2019OGBL ne s\u2019oppose pas au principe d\u2019\u00e9quit\u00e9 fiscale poursuivi par le gouvernement. Cependant, l\u2019OGBL ne saurait tol\u00e9rer que l\u2019objectif affich\u00e9 par le gouvernement ne vienne cr\u00e9er de nouvelles discriminations.<\/p>\n<p>Malgr\u00e9 les explications techniques livr\u00e9es par le ministre des Finances lors de l\u2019entrevue, l\u2019OGBL constate que de nombreuses zones d\u2019ombre persistent. L\u2019OGBL a dans ce contexte point\u00e9 un certain nombre de probl\u00e8mes fiscaux et juridiques qui ne sont pour l\u2019instant pas \u00e9claircis, dont voici les principaux:<\/p>\n<ul>\n<li>la p\u00e9nalisation des non-r\u00e9sidents pr\u00e9sentant de bas revenus, en raison de l\u2019application d\u2019un taux d\u2019imposition plus \u00e9lev\u00e9 qu\u2019actuellement<\/li>\n<li>les cons\u00e9quences de l\u2019obligation pour les non-r\u00e9sidents mari\u00e9s de devoir \u00e0 l\u2019avenir d\u00e9clarer leur \u00abrevenu mondial\u00bb pour jouir de la classe d\u2019imposition 2<\/li>\n<li>l\u2019impact diff\u00e9rent sur les frontaliers en fonction de leur pays de r\u00e9sidence et de l\u2019accord fiscal sp\u00e9cifique conclus entre leur pays et le Luxembourg<\/li>\n<li>l\u2019\u00e9ventuelle non-conformit\u00e9 des mesures pr\u00e9vues avec les r\u00e8gles internationales (principe de non double imposition)<\/li>\n<li>la charge colossale qui attend l\u2019administration luxembourgeoise du fait du changement de paradigme concernant la situation fiscale des non-r\u00e9sidents<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/communiques\/rencontre_gramegna_03_10_2016_2.jpg\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"wp-image-22477 alignleft\" style=\"border: 0px none;\" src=\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/communiques\/rencontre_gramegna_03_10_2016_2.jpg\" alt=\"rencontre_gramegna_03_10_2016_2\" width=\"300\" \/><\/a>L\u2019\u00e9change a permis de mettre en lumi\u00e8re que le changement de paradigme que souhaite introduire le gouvernement concernant l\u2019imposition des salari\u00e9s non-r\u00e9sidents est d\u2019une extr\u00eame complexit\u00e9, notamment en raison de l\u2019existence de quatre l\u00e9gislations nationales sp\u00e9cifiques et des impacts diff\u00e9rents qu\u2019aura la r\u00e9forme selon que le salari\u00e9 frontalier r\u00e9side en Allemagne, en France ou en Belgique.<\/p>\n<p>Au vue des nombreuses questions qui restent ouvertes et des inqui\u00e9tudes exprim\u00e9es par l\u2019OGBL, le ministre a propos\u00e9 de mettre sur pied un groupe de travail mixte visant \u00e0 trouver des solutions aux diff\u00e9rents probl\u00e8mes identifi\u00e9s. Celui-ci devrait voir le jour dans les prochaines semaines.<\/p>\n<p><b>Communiqu\u00e9 par l\u2019OGBL<br \/>\nle 3 octobre 2016<\/b><\/p>","protected":false},"author":1,"featured_media":4000,"template":"","categorie_communiques":[128,126,127,41],"syndicat":[113,112,100],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Future imposition des frontaliers: l\u2019OGBL reste dans l\u2019expectative - OGBL<\/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\/future-imposition-des-frontaliers-logbl-reste-dans-lexpectative\/\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"[:fr]Future imposition des frontaliers: l\u2019OGBL reste dans l\u2019expectative[:de]Zuk\u00fcnftige Besteuerung der Grenzg\u00e4nger: Der OGBL in abwartender Haltung[:en]Future imposition des frontaliers: l\u2019OGBL reste dans l\u2019expectative[:] - 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