{"id":2500,"date":"2019-10-14T13:21:05","date_gmt":"2019-10-14T11:21:05","guid":{"rendered":"https:\/\/www.ogbl.lu\/communiques\/les-frontaliers-francais-ne-devront-pas-payer-de-supplement-a-la-france-sur-leurs-revenus-luxembourgeois"},"modified":"2023-05-30T11:30:44","modified_gmt":"2023-05-30T09:30:44","slug":"les-frontaliers-francais-ne-devront-pas-payer-de-supplement-a-la-france-sur-leurs-revenus-luxembourgeois","status":"publish","type":"communiques","link":"https:\/\/www.ogbl.lu\/en\/communique\/les-frontaliers-francais-ne-devront-pas-payer-de-supplement-a-la-france-sur-leurs-revenus-luxembourgeois\/","title":{"rendered":"Les frontaliers fran\u00e7ais ne devront pas payer de suppl\u00e9ment \u00e0 la France sur leurs revenus luxembourgeois"},"content":{"rendered":"

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\n

\"LuxembourgLes ministres des Finances du Luxembourg et de France ont sign\u00e9 le 10 octobre 2019 un avenant \u00e0 la convention fiscale bilat\u00e9rale du 20 mars 2018, qui met fin ainsi au d\u00e9bat concernant les nouvelles modalit\u00e9s d\u2019imposition des frontaliers fran\u00e7ais travaillant au Luxembourg, qui seront d\u2019application \u00e0 partir du 1er janvier 2020.
\n<\/i><\/p>\n<\/div>\n

L\u2019OGBL salue cet avenant qui tient compte des observations et revendications qu\u2019il a exprim\u00e9es d\u00e8s que la convention fiscale a \u00e9t\u00e9 rendue publique.<\/p>\n

L\u2019article 22 du texte initial de la convention fiscale sign\u00e9e en 2018 \u00e9tait en effet relativement ambigu\u00eb et laissait planer le risque pour les frontaliers fran\u00e7ais de devoir payer un suppl\u00e9ment d\u2019imp\u00f4t sur leurs revenus luxembourgeois, en raison de l\u2019introduction de la m\u00e9thode dite de l\u2019imputation. L\u2019amendement qui vient d\u2019\u00eatre retenu entre le Luxembourg et la France r\u00e9introduit la m\u00e9thode de l\u2019exemption, ce qui signifie que les salari\u00e9s frontaliers ne seront pas redevables d\u2019imp\u00f4ts en France sur leurs revenus salari\u00e9s provenant de sources luxembourgeoises.<\/p>\n

L\u2019OGBL est intervenu \u00e0 plusieurs niveaux au cours des derniers mois pour mettre en garde quant \u00e0 l\u2019ambigu\u00eft\u00e9 du texte initial et pour s\u2019opposer fermement \u00e0 toute \u00e9ventuelle double imposition des salari\u00e9s frontaliers fran\u00e7ais. L\u2019OGBL est ainsi intervenu directement aupr\u00e8s de la Commission des Affaires \u00e9trang\u00e8res de l\u2019Assembl\u00e9e nationale en France, de divers d\u00e9put\u00e9s fran\u00e7ais, des autorit\u00e9s fiscales fran\u00e7aises ainsi qu\u2019aupr\u00e8s du ministre des Finances luxembourgeois.<\/p>\n

Pour toute information suppl\u00e9mentaire, l\u2019OGBL invite les personnes int\u00e9ress\u00e9es \u00e0 venir poser leurs questions \u00e0 l\u2019occasion de son salon des frontaliers fran\u00e7ais qui se tiendra le 18 octobre 2019 entre 10h et 18h \u00e0 Algrange (salle Nelson Mandela; rue de Lorraine \/ place Fran\u00e7ois Mitterrand; F-57440) et qui r\u00e9unira les organismes luxembourgeois et fran\u00e7ais comp\u00e9tents en mati\u00e8re de fiscalit\u00e9, mais \u00e9galement de maladie, d\u2019invalidit\u00e9, de reclassement professionnel, de retraite, d\u2019allocations familiales, d\u2019accident du travail, de droit du travail, de harc\u00e8lement professionnel, de ch\u00f4mage\/emploi, de mobilit\u00e9\/transport, de bourses pour \u00e9tudes sup\u00e9rieures, etc.<\/p>\n

Communiqu\u00e9 par l\u2019OGBL
\nle 14 octobre 2019<\/b><\/p>","protected":false},"author":1,"featured_media":3675,"template":"","categorie_communiques":[127],"syndicat":[100],"acf":[],"yoast_head":"\r\nLes frontaliers fran\u00e7ais ne devront pas payer de suppl\u00e9ment \u00e0 la France sur leurs revenus luxembourgeois - 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\/les-frontaliers-francais-ne-devront-pas-payer-de-supplement-a-la-france-sur-leurs-revenus-luxembourgeois\/\" \/>\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]Les frontaliers fran\u00e7ais ne devront pas payer de suppl\u00e9ment \u00e0 la France sur leurs revenus luxembourgeois[:en]Les frontaliers fran\u00e7ais ne devront pas payer de suppl\u00e9ment \u00e0 la France sur leurs revenus luxembourgeois[:] - 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