{"id":2324,"date":"2018-01-15T13:42:58","date_gmt":"2018-01-15T12:42:58","guid":{"rendered":"https:\/\/www.ogbl.lu\/communiques\/envoi-des-cartes-de-retenue-dimpots-aux-salaries-frontaliers"},"modified":"2023-05-30T10:03:08","modified_gmt":"2023-05-30T08:03:08","slug":"envoi-des-cartes-de-retenue-dimpots-aux-salaries-frontaliers","status":"publish","type":"communiques","link":"https:\/\/www.ogbl.lu\/en\/communique\/envoi-des-cartes-de-retenue-dimpots-aux-salaries-frontaliers\/","title":{"rendered":"Envoi des cartes de retenue d\u2019imp\u00f4ts aux salari\u00e9s frontaliers"},"content":{"rendered":"

<\/p>

\"carte_impot\"<\/p>\n

D\u2019apr\u00e8s les informations dont dispose l\u2019OGBL, les premi\u00e8res cartes de retenue d\u2019imp\u00f4t pour l\u2019ann\u00e9e 2018 destin\u00e9es aux contribuables frontaliers (salari\u00e9s et pensionn\u00e9s) seront envoy\u00e9es aux int\u00e9ress\u00e9s \u00e0 partir du 15 janvier.<\/p>\n

L\u2019OGBL tient \u00e0 rappeler que le salari\u00e9 doit v\u00e9rifier les donn\u00e9es inscrites sur la fiche et puis la remettre \u00e0 son employeur. En cas d\u2019erreur figurant sur la fiche, il est imp\u00e9ratif que le salari\u00e9 concern\u00e9 la communique \u00e0 l\u2019Administration des Contributions Directes en vue d\u2019une rectification.<\/p>\n

Pour rappel: suite \u00e0 la r\u00e9forme fiscale, les salari\u00e9s frontaliers mari\u00e9s qui remplissent les conditions d\u2019assimilation et qui en auront fait la demande, verront un taux d\u2019imposition inscrit sur la fiche d\u2019imposition. C\u2019est ce taux qui servira \u00e0 calculer le montant retenu \u00e0 la source.<\/p>\n

Dans une \u00abNewsletter\u00bb publi\u00e9e le 19 d\u00e9cembre 2017 sur le site de l\u2019Administration des Contributions Directes, il est rappel\u00e9 aux employeurs que \u00ab\u2026 jusqu\u2019\u00e0 r\u00e9ception de la nouvelle fiche 2018, la retenue \u00e0 la source pourra \u00eatre op\u00e9r\u00e9e provisoirement sur base de la fiche de l\u2019ann\u00e9e 2017\u2026\u00bb.<\/p>\n

Il arrive malheureusement, dans certains cas, que des employeurs ne suivent pas cette recommandation de l\u2019administration et qu\u2019aussi longtemps qu\u2019ils ne sont pas en possession de la nouvelle fiche d\u2019imp\u00f4t, ils appliquent un taux de retenue \u00e0 la source correspondant \u00e0 un taux de 33% en classe d\u2019imp\u00f4t 1.<\/p>\n

Il va sans dire que ceci a un impact n\u00e9gatif important pour le salari\u00e9 frontalier, m\u00eame si par apr\u00e8s, l\u2019employeur proc\u00e8de \u00e0 une r\u00e9gularisation r\u00e9troactive des imp\u00f4ts pr\u00e9lev\u00e9s.
\nAfin d\u2019\u00e9viter ce genre de probl\u00e8mes, vos d\u00e9l\u00e9gu\u00e9s OGBL vont intervenir aupr\u00e8s des directions des entreprises en leur demandant de bien vouloir se conformer \u00e0 la recommandation de l\u2019administration, en attendant la r\u00e9ception de la nouvelle fiche 2018.<\/p>\n

Communiqu\u00e9 par l\u2018OGBL<\/strong>
\nle 15 janvier 2018<\/strong><\/p>","protected":false},"author":1,"featured_media":3828,"template":"","categorie_communiques":[128,126,127],"syndicat":[113,112,100],"acf":[],"yoast_head":"\r\nEnvoi des cartes de retenue d\u2019imp\u00f4ts aux salari\u00e9s frontaliers - 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\/envoi-des-cartes-de-retenue-dimpots-aux-salaries-frontaliers\/\" \/>\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]Envoi des cartes de retenue d\u2019imp\u00f4ts aux salari\u00e9s frontaliers[:de]Versand der Lohnsteuerkarten an die Grenzg\u00e4nger[:en]Envoi des cartes de retenue d\u2019imp\u00f4ts aux salari\u00e9s frontaliers[:] - OGBL\" \/>\r\n<meta property=\"og:description\" content=\"D\u2019apr\u00e8s les informations dont dispose l\u2019OGBL, les premi\u00e8res cartes de retenue d\u2019imp\u00f4t pour l\u2019ann\u00e9e 2018 destin\u00e9es aux contribuables frontaliers (salari\u00e9s \u2026\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/www.ogbl.lu\/communique\/envoi-des-cartes-de-retenue-dimpots-aux-salaries-frontaliers\/\" \/>\r\n<meta property=\"og:site_name\" content=\"OGBL\" \/>\r\n<meta property=\"article:modified_time\" content=\"2023-05-30T08:03:08+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/2018\/01\/carte_impot.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"840\" \/>\r\n\t<meta property=\"og:image:height\" content=\"450\" \/>\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=\"3 minutes\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ogbl.lu\/communique\/envoi-des-cartes-de-retenue-dimpots-aux-salaries-frontaliers\/\",\"url\":\"https:\/\/www.ogbl.lu\/communique\/envoi-des-cartes-de-retenue-dimpots-aux-salaries-frontaliers\/\",\"name\":\"[:fr]Envoi des cartes de retenue d\u2019imp\u00f4ts aux salari\u00e9s frontaliers[:de]Versand der Lohnsteuerkarten an die Grenzg\u00e4nger[:en]Envoi des cartes de retenue d\u2019imp\u00f4ts aux salari\u00e9s frontaliers[:] - 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