{"id":54848,"date":"2025-07-09T11:25:16","date_gmt":"2025-07-09T09:25:16","guid":{"rendered":"https:\/\/www.ogbl.lu\/?post_type=communiques&p=54848"},"modified":"2025-07-09T11:25:16","modified_gmt":"2025-07-09T09:25:16","slug":"pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg","status":"publish","type":"communiques","link":"https:\/\/www.ogbl.lu\/en\/communique\/pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg\/","title":{"rendered":"Pi\u00e8ges fiscaux pour les frontaliers allemands au Luxembourg"},"content":{"rendered":"

<\/p>

<\/p>\n

Ce que vous devez savoir en 2025<\/p>\n

La convention de double imposition (Doppelbesteuerungsabkommen – DBA) entre le Luxembourg et l\u2018Allemagne d\u00e9termine dans quel pays les frontaliers doivent d\u00e9clarer leurs revenus. Alors que le DBA est cens\u00e9 servir \u00e0 \u00e9viter une double imposition, l\u2018interpr\u00e9tation de l\u2018administration fiscale allemande conduit sur plusieurs points \u00e0 des d\u00e9savantages consid\u00e9rables pour les frontaliers allemands. L\u2018imposition de la prime participative ainsi que l\u2018application g\u00e9n\u00e9rale du DBA par les autorit\u00e9s fiscales allemandes sont particuli\u00e8rement probl\u00e9matiques.<\/p>\n

    \n
  1. L\u2018imposition des heures suppl\u00e9mentaires: Proc\u00e9dures en cours contre le DBA <\/strong><\/li>\n<\/ol>\n

    Le th\u00e8me de l\u2018imposition des heures suppl\u00e9mentaires a d\u00e9j\u00e0 \u00e9t\u00e9 trait\u00e9 en d\u00e9tail dans l\u2018Aktuell 1\/2025. Ce qui est nouveau, c\u2018est que les premi\u00e8res proc\u00e9dures contre l\u2018interpr\u00e9tation du DBA en mati\u00e8re d\u2018imposition des heures suppl\u00e9mentaires sont actuellement en cours. L\u2018OGBL suit de pr\u00e8s ces d\u00e9veloppements et informera sur les d\u00e9cisions pertinentes.<\/p>\n

      \n
    1. Imposition de la prime participative: exon\u00e9r\u00e9e d\u2018imp\u00f4t au Luxembourg, imposable en Allemagne <\/strong><\/li>\n<\/ol>\n

      Un autre d\u00e9savantage concerne la prime participative, une participation aux b\u00e9n\u00e9fices que de nombreuses entreprises au Luxembourg versent \u00e0 leurs salari\u00e9s. Alors que 50% de ce paiement sont exon\u00e9r\u00e9s d\u2018imp\u00f4t au Luxembourg, l\u2018Allemagne consid\u00e8re d\u00e9sormais cette part exon\u00e9r\u00e9e comme un revenu imposable. Par cons\u00e9quent, les frontaliers allemands doivent verser une grande partie de cette part non imposable au fisc allemand.<\/p>\n

      De nombreux frontaliers subissent une double imposition. Certaines entreprises proposent d\u00e9sormais des alternatives, par exemple le versement sous forme de bonus r\u00e9gulier – int\u00e9gralement impos\u00e9, mais sans surprises ult\u00e9rieures.<\/p>\n

      Actuellement, les premi\u00e8res proc\u00e9dures judiciaires concernant cette probl\u00e9matique sont en cours. Les personnes concern\u00e9es peuvent faire appel contre l\u2018avis d\u2018imposition et demander une suspension de la proc\u00e9dure jusqu\u2018\u00e0 ce qu\u2018une d\u00e9cision de justice soit rendue.<\/p>\n

      Il convient en outre de v\u00e9rifier si l\u2018administration fiscale a correctement pris en compte les cotisations sociales luxembourgeoises suivantes lors du calcul de l\u2018imp\u00f4t:<\/p>\n

      2,8 % assurance d\u00e9pendance<\/p>\n

      cotisation de l\u2018assurance-maladie sur les heures suppl\u00e9mentaires et les primes de participation<\/p>\n

      cotisation de 8 % de l\u2019assurance pension sur la prime participationve<\/p>\n

      Ces cotisations r\u00e9duisent le revenu imposable et devraient donc \u00eatre d\u00e9duites par le fisc.<\/p>\n

        \n
      1. Pensions du Luxembourg: l\u2018Allemagne encaisse aussi <\/strong><\/li>\n<\/ol>\n

        Un sujet particuli\u00e8rement br\u00fblant concerne les anciens agents de l\u2019Etat luxembourgeois ayant la nationalit\u00e9 allemande. Ceux qui ont travaill\u00e9 comme fonctionnaires ou employ\u00e9s publics au Luxembourg et qui vivent maintenant en Allemagne doivent payer leurs imp\u00f4ts sur leur pension d\u2018\u00c9tat en Allemagne \u2013 et non au Luxembourg.<\/p>\n

        Cette r\u00e8gle d\u00e9coule de la convention de double imposition qui \u00e9tablit une distinction en fonction de la nationalit\u00e9: Seuls les citoyens luxembourgeois peuvent payer des imp\u00f4ts sur leur pension nationale au Luxembourg. Pour les retrait\u00e9s allemands, c\u2018est l\u2018Allemagne qui est comp\u00e9tente, avec des cons\u00e9quences fiscales parfois importantes.<\/p>\n

        L\u2019article a \u00e9t\u00e9 publi\u00e9 dans l\u2019Aktuell (3\/2025)<\/strong><\/p>","protected":false},"author":4,"featured_media":54852,"template":"","categorie_communiques":[128],"syndicat":[113],"acf":[],"yoast_head":"\r\n<\/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\/pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg\/\" \/>\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]Pi\u00e8ges fiscaux pour les frontaliers allemands au Luxembourg[:de]Steuerliche Stolperfallen f\u00fcr deutsche Grenzg\u00e4nger[:] - OGBL\" \/>\r\n<meta property=\"og:description\" content=\"Ce que vous devez savoir en 2025 La convention de double imposition (Doppelbesteuerungsabkommen – DBA) entre le Luxembourg et l\u2018Allemagne \u2026\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/www.ogbl.lu\/communique\/pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg\/\" \/>\r\n<meta property=\"og:site_name\" content=\"OGBL\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/2025\/07\/AdobeStock_1499172733-scaled.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\r\n\t<meta property=\"og:image:height\" content=\"1350\" \/>\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\/pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg\/\",\"url\":\"https:\/\/www.ogbl.lu\/communique\/pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg\/\",\"name\":\"[:fr]Pi\u00e8ges fiscaux pour les frontaliers allemands au Luxembourg[:de]Steuerliche Stolperfallen f\u00fcr deutsche Grenzg\u00e4nger[:] - OGBL\",\"isPartOf\":{\"@id\":\"https:\/\/www.ogbl.lu\/de\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ogbl.lu\/communique\/pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ogbl.lu\/communique\/pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/2025\/07\/AdobeStock_1499172733-scaled.jpg\",\"datePublished\":\"2025-07-09T09:25:16+00:00\",\"dateModified\":\"2025-07-09T09:25:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ogbl.lu\/communique\/pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ogbl.lu\/communique\/pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ogbl.lu\/communique\/pieges-fiscaux-pour-les-frontaliers-allemands-au-luxembourg\/#primaryimage\",\"url\":\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/2025\/07\/AdobeStock_1499172733-scaled.jpg\",\"contentUrl\":\"https:\/\/www.ogbl.lu\/wp-content\/uploads\/2025\/07\/AdobeStock_1499172733-scaled.jpg\",\"width\":2560,\"height\":1350,\"caption\":\"A confused and frustrated young man with a disability sits at home reading bills and debt notifications. 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