{"id":1161,"date":"2020-02-06T14:50:32","date_gmt":"2020-02-06T13:50:32","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=1161"},"modified":"2020-02-10T15:28:33","modified_gmt":"2020-02-10T14:28:33","slug":"bakertilly-newsletter-travailleurs-frontaliers-francais-fr","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-travailleurs-frontaliers-francais-fr\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Travailleurs frontaliers Fran\u00e7ais &#8211; FR"},"content":{"rendered":"<div 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb1166&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<span style=\"color: #c9d643;\"><strong><span style=\"font-size: 20px;\">Point d\u2019attention au niveau fiscal<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]Depuis le 1<sup>er<\/sup> janvier 2020, la nouvelle convention pr\u00e9ventive de double imposition conclue entre la France et le Luxembourg est entr\u00e9e en vigueur, n\u00e9cessitant de revoir l\u2019imposition du salaire des frontaliers fran\u00e7ais.<\/p>\n<p>Pour rappel, un r\u00e9sident fran\u00e7ais travaillant pour une soci\u00e9t\u00e9 luxembourgeoise est imposable au Luxembourg \u00e0 condition qu\u2019il exerce physiquement son activit\u00e9 professionnelle au Luxembourg.<\/p>\n<p>Dans le cadre du protocole d\u2019accord qui fait partie int\u00e9grante de la convention fiscale, la France et le Luxembourg se sont mis d\u2019accord sur un seuil de tol\u00e9rance de 29 jours. Le frontalier fran\u00e7ais peut donc travailler 29 jours maximum par an en dehors du Luxembourg (en France ou dans un pays tiers) pour le compte de son employeur luxembourgeois sans d\u00e9clencher une imposition en France.<\/p>\n<p>En revanche, si le seuil de tol\u00e9rance de 29 jours est d\u00e9pass\u00e9 (en additionnant les jours productifs et non productifs)<sup>1<\/sup> en France ou dans un pays tiers, le frontalier est en principe imposable en France sur tous les jours d\u2019activit\u00e9 prest\u00e9s en dehors du Luxembourg<sup>2<\/sup>.<\/p>\n<p>En pratique, l\u2019employeur luxembourgeois est contraint de mettre en place un split fiscal consistant \u00e0 limiter la RTS luxembourgeoise sur la portion du salaire imposable au Luxembourg. Ce split engendre un certain nombre d\u2019implications et de d\u00e9marches de part et d\u2019autre de la fronti\u00e8re qu\u2019il convient d\u2019analyser au cas par cas :<\/p>\n<ul>\n<li>Impacts sur le Payroll luxembourgeois (recalcul du taux d\u2019imp\u00f4t global pour les frontaliers mari\u00e9s, etc.)<\/li>\n<li>Modalit\u00e9s de paiement de l\u2019imp\u00f4t fran\u00e7ais sur la partie du salaire imposable en France (mise en place du pr\u00e9l\u00e8vement \u00e0 la source ou de l\u2019acompte contemporain<sup>3<\/sup> et d\u00e9marches pratiques effectu\u00e9es par l\u2019employeur et\/ou le salari\u00e9, etc.)<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]<span style=\"color: #c9d643;\"><strong><span style=\"font-size: 20px;\">Point d\u2019attention au niveau de la s\u00e9curit\u00e9 sociale<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]Pour rappel, sur base de la r\u00e8glementation europ\u00e9enne en mati\u00e8re de s\u00e9curit\u00e9 sociale, le frontalier fran\u00e7ais travaillant au Luxembourg rel\u00e8ve en principe de la s\u00e9curit\u00e9 sociale luxembourgeoise.<\/p>\n<p>S\u2019il est amen\u00e9 \u00e0 travailler en dehors du Luxembourg, la question du r\u00e9gime de s\u00e9curit\u00e9 sociale applicable doit n\u00e9cessairement \u00eatre analys\u00e9e :<\/p>\n<ul>\n<li>En cas de mission temporaire en France (ou au sein de l\u2019E.E.E. ou de la Suisse), le frontalier fran\u00e7ais peut \u00eatre maintenu sous la s\u00e9curit\u00e9 sociale luxembourgeoise pendant une p\u00e9riode de 24 mois maximum (prolongeable sous conditions)<\/li>\n<li>En cas d\u2019activit\u00e9 exerc\u00e9e de mani\u00e8re continue<sup>4<\/sup> au Luxembourg et en France pour compte de l\u2019employeur luxembourgeois, le frontalier fran\u00e7ais rel\u00e8vera de la s\u00e9curit\u00e9 sociale fran\u00e7aise s\u2019il exerce une activit\u00e9 substantielle<sup>5<\/sup> en France (son pas de r\u00e9sidence). Dans ce cas, son employeur luxembourgeois devra accomplir toutes les d\u00e9marches n\u00e9cessaires aupr\u00e8s des autorit\u00e9s comp\u00e9tentes en France et verser les cotisations sociales dues en application du r\u00e9gime fran\u00e7ais.<\/li>\n<\/ul>\n<p>L\u2019\u00e9quipe de Baker Tilly Luxembourg Advisory se tient \u00e0 votre disposition pour analyser de chaque c\u00f4t\u00e9 de la fronti\u00e8re les implications fiscales et de s\u00e9curit\u00e9 sociale li\u00e9es \u00e0 une activit\u00e9 hors du Luxembourg.<\/p>\n<p>Suite \u00e0 notre rebranding, nous vous invitons \u00e0 visiter notre nouveau site <a href=\"http:\/\/www.bakertilly.lu\" target=\"_blank\" rel=\"noopener noreferrer\">www.bakertilly.lu<\/a> et \u00e0 vous inscrire pour recevoir nos newsletters et invitations s\u00e9minaires <a href=\"http:\/\/www.bakertilly.lu\/french\/contact\/\" target=\"_blank\" rel=\"noopener noreferrer\">www.bakertilly.lu\/french\/contact\/<\/a>[\/vc_column_text][vc_column_text]<span style=\"font-size: 8pt;\"><sup>1<\/sup> Business trips, meetings, missions quelconques, t\u00e9l\u00e9travail, activit\u00e9s sociales, formations, etc.<\/span><br \/>\n<span style=\"font-size: 8pt;\"><sup>2<\/sup> Sous r\u00e9serve que le pays tiers o\u00f9 l\u2019activit\u00e9 est exerc\u00e9e ne dispose pas du droit d\u2019imposition sur le salaire relatif aux jours qui y sont prest\u00e9s (conf. convention fiscale entre la France et le pays tiers).<\/span><br \/>\n<span style=\"font-size: 8pt;\"><sup>3<\/sup> Contrairement aux frontaliers belges et allemands pour lesquels l\u2019imposition se fait g\u00e9n\u00e9ralement par le biais de la d\u00e9claration fiscale.<\/span><br \/>\n<span style=\"font-size: 8pt;\"><sup>4<\/sup> De mani\u00e8re normale (habituelle) par opposition \u00e0 temporaire.<\/span><br \/>\n<span style=\"font-size: 8pt;\"><sup>5<\/sup> Par activit\u00e9 substantielle, on entend une activit\u00e9 qui repr\u00e9sente au moins 25% de son temps de travail et\/ou de sa r\u00e9mun\u00e9ration.<\/span>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb960&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb onclick=\u00a0\u00bbcustom_link\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578615209556{background-color: #1c2123 !important;}\u00a0\u00bb el_id=\u00a0\u00bbfooterExperts\u00a0\u00bb][vc_column][vc_single_image image=\u00a0\u00bb883&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578615258022{background-color: #000002 !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb1166&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]Point d\u2019attention au niveau fiscal[\/vc_column_text][vc_column_text]Depuis le 1er janvier 2020, la nouvelle convention pr\u00e9ventive de double imposition conclue entre la France et le Luxembourg est entr\u00e9e en vigueur, n\u00e9cessitant de revoir l\u2019imposition du salaire des frontaliers fran\u00e7ais. Pour rappel, un r\u00e9sident fran\u00e7ais travaillant pour une soci\u00e9t\u00e9 luxembourgeoise [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1161","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/1161"}],"collection":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/comments?post=1161"}],"version-history":[{"count":11,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/1161\/revisions"}],"predecessor-version":[{"id":1186,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/1161\/revisions\/1186"}],"wp:attachment":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/media?parent=1161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}