{"id":2267,"date":"2017-07-27T15:12:29","date_gmt":"2017-07-27T13:12:29","guid":{"rendered":"https:\/\/www.ogbl.lu\/communiques\/logbl-a-obtenu-des-ameliorations-pour-les-frontaliers-maries"},"modified":"2023-05-30T10:03:49","modified_gmt":"2023-05-30T08:03:49","slug":"logbl-a-obtenu-des-ameliorations-pour-les-frontaliers-maries","status":"publish","type":"communiques","link":"https:\/\/www.ogbl.lu\/en\/communique\/logbl-a-obtenu-des-ameliorations-pour-les-frontaliers-maries\/","title":{"rendered":"L\u2019OGBL a obtenu des am\u00e9liorations pour les frontaliers mari\u00e9s"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\"> <\/p><p><center><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/5vb4hLgkyl0?ecver=1\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/center>La r\u00e9forme fiscale vot\u00e9e fin 2016 par la Chambre des D\u00e9put\u00e9s a \u00e9t\u00e9, dans l\u2019ensemble, assez bien per\u00e7ue par les salari\u00e9s et pensionn\u00e9s, notamment en raison de l\u2019all\u00e8gement de la charge fiscale sur les petits et moyens salaires qu\u2019elle a entrain\u00e9. N\u00e9anmoins, divers points \u00e9taient critiqu\u00e9s par l\u2019OGBL, dont notamment: l\u2019abaissement de l\u2019imposition des entreprises, l\u2019absence d\u2019un m\u00e9canisme d\u2019adaptation du bar\u00e8me fiscal \u00e0 l\u2019inflation et le traitement fiscal in\u00e9gal entre les r\u00e9sidents et les non-r\u00e9sidents mari\u00e9s.<\/p>\n<p>Sur ce dernier point et apr\u00e8s plusieurs rencontres avec le ministre des Finances et ses services, l\u2019OGBL a pu obtenir des modifications de la loi, permettant de r\u00e9duire cette in\u00e9galit\u00e9 de traitement entre r\u00e9sidents et frontaliers.<\/p>\n<p>Pour rappel, voici les 3 principales mesures discriminatoires que l\u2019OGBL d\u00e9non\u00e7ait: choix de la classe d\u2019imposition \u00e0 priori (donc avant le 31 d\u00e9cembre) et de mani\u00e8re irr\u00e9vocable, acc\u00e8s \u00e0 la classe 2 uniquement si au moins 90% des revenus du contribuable sont d\u2019origine luxembourgeoise (50 % des revenus pour les frontaliers belges), manque d\u2019expertise et de moyens mis \u00e0 disposition permettant de faire le bon choix de classe d\u2019imposition.<\/p>\n<p><b>Suite \u00e0 de longues n\u00e9gociations, les avanc\u00e9es positives suivantes ont pu \u00eatre obtenues:<\/b><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"672\"><span style=\"text-decoration: underline;\"><b>Choix de la classe d\u2019imposition :<\/b><\/span><\/p>\n<p>Bien que <b><span style=\"color: #ff0000;\">le frontalier mari\u00e9<\/span><\/b> devra toujours signaler \u00e0 l\u2019administration son choix et prouver ses revenus s\u2019il opte pour la classe 2, il <b><span style=\"color: #ff0000;\">pourra <\/span><\/b>n\u00e9anmoins <b><span style=\"color: #ff0000;\">modifier son choix <\/span><\/b> en cours d\u2019exercice (ou m\u00eame ult\u00e9rieurement par la voie d\u2019une d\u00e9claration fiscale) s\u2019il s\u2019av\u00e8re que ce choix ne lui est pas (ou plus) favorable. La condition du d\u00e9lai obligatoirement \u00e0 priori est donc abolie.<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"672\"><span style=\"text-decoration: underline;\"><b>Acc\u00e8s \u00e0 la classe 2 :<\/b><\/span><\/p>\n<p><b>Au seuil de 90%<\/b> (50% pour les frontaliers belges), <b><span style=\"color: #ff0000;\">vient s\u2019ajouter une alternative<\/span><\/b> :<\/p>\n<p><b>Acc\u00e8s \u00e0 la classe 2 <span style=\"color: #ff0000;\">si le contribuable touche moins de 13.000\u20ac de revenus de source non-luxembourgeoise<\/span><\/b> (brut moins frais d\u2019obtention et frais de d\u00e9placement).<\/p>\n<p>L\u2019introduction de ce nouveau seuil pour l\u2019obtention de la classe 2\u00a0 permettra \u00e0 bon nombre de salari\u00e9s confront\u00e9s sporadiquement \u00e0 du travail \u00e0 l\u2019\u00e9tranger et \u00e0 un grand nombre de pensionn\u00e9s ayant une carri\u00e8re mixte, d\u2019\u00eatre assimil\u00e9s fiscalement \u00e0 un r\u00e9sident.<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"672\"><span style=\"text-decoration: underline;\"><b>Le manque d\u2019expertise afin de faire le bon choix de la classe d\u2019imp\u00f4t :<\/b><\/span><\/p>\n<p><b><\/b>Suite \u00e0 la demande de l\u2019OGBL, l\u2019Administration des Contributions va mettre en ligne, sur son site internet, <b><span style=\"color: #ff0000;\">une calculatrice fiscale<\/span><\/b> permettant d\u2019<b><span style=\"color: #ff0000;\">obtenir une simulation<\/span><\/b> en fonction de sa situation individuelle.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Dans les prochaines semaines, l\u2019OGBL va \u00e9diter une brochure d\u00e9taill\u00e9e afin de donner tous les renseignements n\u00e9cessaires aux frontaliers.<b><br \/>\n<\/b><br \/>\n<b>Communiqu\u00e9 par l\u2019OGBL le 27 juillet 2017<\/b><\/p>","protected":false},"author":1,"featured_media":0,"template":"","categorie_communiques":[128,126,127],"syndicat":[113,112,100],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.1 - 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