{"id":2961,"date":"2021-04-14T10:49:31","date_gmt":"2021-04-14T08:49:31","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=2961"},"modified":"2021-04-30T10:59:23","modified_gmt":"2021-04-30T08:59:23","slug":"bakertilly-newsletter-salarie-comment-diminuer-ma-note-dimpot-fr","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-salarie-comment-diminuer-ma-note-dimpot-fr\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Salari\u00e9 : comment diminuer ma note d\u2019imp\u00f4t ? &#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\u00bb2963&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_single_image source=\u00a0\u00bbexternal_link\u00a0\u00bb custom_src=\u00a0\u00bbhttps:\/\/ptb.ovh\/bakertilly\/images\/tableau_FR-30.04.2021.jpg\u00a0\u00bb][vc_column_text]Le contribuable salari\u00e9 au Luxembourg, qu\u2019il soit r\u00e9sident ou frontalier, peut b\u00e9n\u00e9ficier d\u2019un ensemble de d\u00e9ductions permettant la diminution de son revenu imposable et par cons\u00e9quent de son imp\u00f4t.<br \/>\nPour b\u00e9n\u00e9ficier de ces d\u00e9ductions, le frontalier doit remplir l\u2019une des conditions de l\u2019assimilation fiscale, c\u2019est-\u00e0-dire :[\/vc_column_text][vc_empty_space height=\u00a0\u00bb10px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li>Avoir au moins 90% de ses revenus mondiaux imposables au Luxembourg1 (voire 50% des revenus professionnels du m\u00e9nage imposables au Luxembourg pour le r\u00e9sident belge), sachant que le revenu des 50 premiers jours imposables \u00e0 l\u2019\u00e9tranger en vertu d\u2019une convention fiscale est assimil\u00e9 \u00e0 un revenu imposable au Luxembourg.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]ou[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li>Revenus nets \u00e9trangers inf\u00e9rieurs \u00e0 13.000 \u20ac par an<sup>1<\/sup>.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]Dans la majorit\u00e9 des cas, le contribuable fait valoir la d\u00e9duction de ses frais l\u2019ann\u00e9e suivant le paiement par le biais du d\u00e9p\u00f4t de la d\u00e9claration pour l\u2019imp\u00f4t sur le revenu ou du d\u00e9compte annuel (d\u00e9claration simplifi\u00e9e).<\/p>\n<p>Le contribuable r\u00e9sident peut faire valoir imm\u00e9diatement ces d\u00e9ductions via sa fiche de retenue d\u2019imp\u00f4t (en compl\u00e9tant, en d\u00e9but d\u2019ann\u00e9e, le formulaire 164R) et ainsi r\u00e9duire sa retenue d\u2019imp\u00f4t \u00e0 la source mensuelle<sup>2<\/sup>.<\/p>\n<p>La d\u00e9duction de ces d\u00e9penses est limit\u00e9e et ne peut exc\u00e9der un plafond sp\u00e9cifique \u00e0 chaque cat\u00e9gorie de d\u00e9penses.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][vc_raw_html]JTNDZGl2JTIwc3R5bGUlM0QlMjJmbG9hdCUzQSUyMGxlZnQlM0IlMjBkaXNwbGF5JTNBJTIwYmxvY2slM0IlMjB3aWR0aCUzQSUyMDUwcHglM0IlMjBoZWlnaHQlM0ElMjAycHglM0IlMjBib3JkZXItYm90dG9tJTNBJTIwc29saWQlMjAlMjNkMWVmNmIlMjAycHglM0IlMjIlM0UlM0MlMkZkaXYlM0U=[\/vc_raw_html][vc_column_text]<span style=\"font-size: 8pt;\"><sup>1<\/sup> Pour les contribuables mari\u00e9s\/partenaires, cette condition est \u00e0 remplir par l\u2019un des conjoints travaillant au Luxembourg.<\/span><br \/>\n<span style=\"font-size: 8pt;\"><sup>2<\/sup> Le contribuable non-r\u00e9sident peut uniquement faire valoir les pensions alimentaires pour ses enfants (via le formulaire 164NR).<\/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\u00bb2964&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb onclick=\u00a0\u00bbcustom_link\u00a0\u00bb img_link_target=\u00a0\u00bb_blank\u00a0\u00bb link=\u00a0\u00bbhttps:\/\/www.bakertilly.lu\/french\/news\/\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 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