{"id":39543,"date":"2024-10-21T11:51:39","date_gmt":"2024-10-21T09:51:39","guid":{"rendered":"https:\/\/www.ogbl.lu\/?post_type=communiques&#038;p=39543"},"modified":"2025-02-18T13:53:58","modified_gmt":"2025-02-18T12:53:58","slug":"steuerkredit-zur-kompensierung-der-besteuerung-der-von-grenzgangern-geleisteten-uberstunden-note-ungenugend","status":"publish","type":"communiques","link":"https:\/\/www.ogbl.lu\/en\/communique\/steuerkredit-zur-kompensierung-der-besteuerung-der-von-grenzgangern-geleisteten-uberstunden-note-ungenugend\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t pour compenser la taxation des heures suppl\u00e9mentaires effectu\u00e9es par les travailleurs frontaliers"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\"> <\/p><p><\/p>\n<p class=\"custom-title\" style=\"font-family: Montserrat, sans-serif; font-size: 20px; font-weight: 500; font-style: normal; color: #e40f2e;\">Une mesure fiscale inadmissible face \u00e0 la nouvelle in\u00e9galit\u00e9 de traitement fiscal<\/p>\n<p>La Chambre des d\u00e9put\u00e9s a adopt\u00e9 le 11 d\u00e9cembre 2024 le projet de loi 8414 qui contient, outre une s\u00e9rie de mesures fiscales visant \u00e0 renforcer le pouvoir d\u2019achat, que l\u2019OGBL et le LCGB saluent express\u00e9ment, \u00e9galement l\u2019introduction d\u2019un cr\u00e9dit d\u2019imp\u00f4t pour compenser l\u2019imposition des heures suppl\u00e9mentaires des frontaliers allemands.<\/p>\n<p>Les deux syndicats tiennent \u00e0 rappeler une fois de plus que les heures suppl\u00e9mentaires sont exon\u00e9r\u00e9es d\u2019imp\u00f4ts au Luxembourg, mais qu\u2019en janvier 2024, le Luxembourg a accord\u00e9 \u00e0 l\u2019Allemagne, par le biais d\u2019un accord de consultation, le droit d\u2019imposer les heures suppl\u00e9mentaires effectu\u00e9es par les travailleurs frontaliers au Luxembourg. Cette in\u00e9galit\u00e9 de traitement des travailleurs frontaliers allemands a \u00e9t\u00e9 critiqu\u00e9e \u00e0 plusieurs reprises par les syndicats, la derni\u00e8re fois le 22 novembre 2024 dans le cadre d\u2019une manifestation de protestation commune devant le minist\u00e8re des Finances.<\/p>\n<p>En acceptant purement et simplement la taxation des heures suppl\u00e9mentaires des frontaliers allemands, le gouvernement porte pr\u00e9judice tant aux frontaliers concern\u00e9s qu\u2019aux entreprises qui les emploient. Outre la perte d\u2019attractivit\u00e9 du Luxembourg pour les frontaliers allemands, la question se pose \u00e9galement de savoir dans quelle mesure ces derniers sont encore pr\u00eats \u00e0 effectuer des heures suppl\u00e9mentaires.<\/p>\n<p>M\u00eame si les syndicats OGBL et LCGB reconnaissent que le ministre des Finances a au moins essay\u00e9 de proposer une solution rapide, celle-ci est inadmissible vu l\u2019ampleur de cette probl\u00e9matique fiscale. Alors que le ministre des Finances estime que le cr\u00e9dit d\u2019imp\u00f4t de 700 euros maximum n\u2019entra\u00eenera pas de charge financi\u00e8re suppl\u00e9mentaire pour 80% des frontaliers concern\u00e9s, les deux syndicats repr\u00e9sentatifs au niveau national estiment que ce n\u2019est le cas que pour 35% d\u2019entre eux en moyenne. En outre, le cr\u00e9dit d\u2019imp\u00f4t ne r\u00e9sout pas le probl\u00e8me de la surcharge administrative et de l\u2019in\u00e9galit\u00e9 de traitement des frontaliers allemands ainsi que de l\u2019imposition r\u00e9troactive qui a lieu depuis des mois pour les d\u00e9clarations d\u2019imp\u00f4ts non cl\u00f4tur\u00e9es.<\/p>\n<p>C\u2019est pourquoi les syndicats continuent \u00e0 demander une ren\u00e9gociation de l\u2019accord de consultation avec l\u2019Allemagne, ainsi que l\u2019arr\u00eat imm\u00e9diat de l\u2019imposition r\u00e9troactive, afin d\u2019assurer l\u2019\u00e9galit\u00e9 de traitement fiscal de tous les salari\u00e9s qui effectuent des heures suppl\u00e9mentaires au Luxembourg.<\/p>\n<p>Les syndicats OGBL et LCGB poursuivront leurs efforts pour mettre fin rapidement \u00e0 cette nouvelle in\u00e9galit\u00e9 de traitement des travailleurs frontaliers.<\/p>\n<p><strong>L\u2019article a \u00e9t\u00e9 publi\u00e9 dans l\u2019Aktuell (1\/2025)<\/strong><\/p>","protected":false},"author":4,"featured_media":39548,"template":"","categorie_communiques":[128],"syndicat":[113],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.1 - 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