{"id":1906,"date":"2020-08-05T14:24:11","date_gmt":"2020-08-05T12:24:11","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=1906"},"modified":"2020-08-06T16:52:32","modified_gmt":"2020-08-06T14:52:32","slug":"bakertilly-newsletter-frontaliers-francais-en","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-frontaliers-francais-en\/","title":{"rendered":"BAKERTILLY – Newsletter – Frontaliers Fran\u00e7ais – EN"},"content":{"rendered":"

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image=\u00a0\u00bb879″ img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb1911″ 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″][\/vc_column][vc_column width=\u00a0\u00bb1\/2″][vc_column_text]<\/p>\n

Since 01.01.2020<\/strong>, the new double tax treaty concluded between France and Luxembourg has entered into force as well as the additional agreement introducing the 29-day tolerance threshold.<\/p>\n

According to this tolerance threshold, the French frontier worker can work outside Luxembourg (in France or in a third country) for a maximum of 29 days per year on behalf of his Luxembourg employer without triggering taxation in France.<\/p>\n

On 16.07.2020<\/strong>, the Luxembourg and French tax authorities concluded an agreement on the practical arrangements for the application of this tolerance threshold:<\/p>\n

[\/vc_column_text][vc_single_image image=\u00a0\u00bb1936″ img_size=\u00a0\u00bbfull\u00a0\u00bb][vc_column_text]<\/p>\n

If the tolerance threshold of 29 days is exceeded, the French frontier worker is taxable in France on all days of activity performed outside Luxembourg2<\/sup>. In practice, this means that in Luxembourg, the employer must exempt these days on the payslip of the frontier worker. In France, the taxation will have to be set up through the withholding tax at source (Pr\u00e9l\u00e8vement \u00e0 la source) or the acompte contemporain, depending on the case.<\/p>\n

In the event of a request from the French tax authorities, the French frontier worker must be able to demonstrate his physical presence in Luxembourg by any means of proof (non-exhaustive list included in the mutual agreement: https:\/\/impotsdirects.public.lu\/dam-assets\/fr\/conventions\/conv\/FR-LU-Accord29jourssigne.pdf<\/a>)<\/p>\n

Would you like to learn more about this topic? One of our next seminars will be dedicated to it. See the planning here<\/span><\/a>.<\/p>\n

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1<\/sup> Mutual agreement between French and Luxembourg competent authorities regarding the frontier workers in the framework of combating the spread of COVID-19 concluded on 16.07.2020.<\/span><\/p>\n

2<\/sup> Provided that the third country where the activity is performed does not have the taxation right on the salary related to the days performed in this third country (conf. double tax treaty between France and the third country).<\/span><\/p>\n

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