{"id":2334,"date":"2018-02-05T14:50:31","date_gmt":"2018-02-05T13:50:31","guid":{"rendered":"https:\/\/www.ogbl.lu\/communiques\/quen-est-il-des-avances-trimestrielles-pour-2018"},"modified":"2023-05-30T10:00:33","modified_gmt":"2023-05-30T08:00:33","slug":"quen-est-il-des-avances-trimestrielles-pour-2018","status":"publish","type":"communiques","link":"https:\/\/www.ogbl.lu\/en\/communique\/quen-est-il-des-avances-trimestrielles-pour-2018\/","title":{"rendered":"Qu\u2019en est-il des avances trimestrielles pour 2018?"},"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\/imposition.jpg\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignleft wp-image-25524\" style=\"border: 0px none;\" src=\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/communiques\/imposition.jpg\" alt=\"imposition\" width=\"300\" \/><\/a>Les nouvelles dispositions s\u2019imposant aux salari\u00e9s frontaliers mari\u00e9s, suite \u00e0 l\u2019entr\u00e9e en vigueur de la r\u00e9forme fiscale au Luxembourg, n\u2019en finissent pas de soulever r\u00e9guli\u00e8rement de nouvelles interrogations. Ainsi, se pose notamment la question des r\u00e9percussions de la r\u00e9forme fiscale sur les avances trimestrielles.<\/p>\n<p>Sont-elles toujours d\u2019actualit\u00e9? L\u2019imposition \u00e0 la source des salari\u00e9s frontaliers mari\u00e9s, travaillant tous les deux au Luxembourg et ayant opt\u00e9 pour un taux d\u2019imposition <b>(=assimilation \u00e0 la classe 2),<\/b> ne devrait-elle d\u00e9sormais pas \u00eatre proche de l\u2019imp\u00f4t r\u00e9ellement d\u00fb?<\/p>\n<p>Apr\u00e8s intervention aupr\u00e8s de l\u2019Administration des Contributions Directes (ACD), l\u2019OGBL est en mesure de confirmer que les avances trimestrielles que les salari\u00e9s frontaliers mari\u00e9s versaient auparavant ont \u00e9t\u00e9 annul\u00e9es par les bureaux d\u2019imposition comp\u00e9tents, si les salari\u00e9s en question \u00abn&#8217;ont pas de revenus non-soumis \u00e0 une retenue \u00e0 la source\u00bb et si leurs \u00abtaux d&#8217;imposition retourn\u00e9s sur papier ou demand\u00e9s via Guichet.lu prennent en compte l&#8217;int\u00e9gralit\u00e9 de leurs revenus\u00bb.<\/p>\n<p>L\u2019OGBL informe \u00e9galement que les\u00a0 salari\u00e9s frontaliers mari\u00e9s concern\u00e9s recevront sous peu, de la part de l\u2019ACD, un bulletin renseignant sur la nouvelle fixation des avances trimestrielles de l&#8217;imp\u00f4t sur le revenu pour l&#8217;ann\u00e9e 2018.<\/p>\n<p><b>Communiqu\u00e9 par l\u2018OGBL<br \/>\nle 5 f\u00e9vrier 2018<\/b><\/p>","protected":false},"author":1,"featured_media":3818,"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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