{"id":40623,"date":"2021-09-23T15:14:11","date_gmt":"2021-09-23T13:14:11","guid":{"rendered":"http:\/\/castegnaro.preprod.web-sites.lu\/?p=40623"},"modified":"2022-09-13T11:44:11","modified_gmt":"2022-09-13T09:44:11","slug":"coronavirus-prolongation-de-laccord-entre-la-belgique-et-le-luxembourg-concernant-le-traitement-fiscal-des-travailleurs-frontaliers-en-teletravail","status":"publish","type":"post","link":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/coronavirus-prolongation-de-laccord-entre-la-belgique-et-le-luxembourg-concernant-le-traitement-fiscal-des-travailleurs-frontaliers-en-teletravail\/","title":{"rendered":"Coronavirus : prolongation de l\u2019accord entre la Belgique et le Luxembourg concernant le traitement fiscal des travailleurs frontaliers en t\u00e9l\u00e9travail"},"content":{"rendered":"<div name=\"module-insight-bloc-paragraph\" class=\"container-px-25 mt-30 paragraph-body-small lg:mt-20 lg:text-20\">\n    \n    <p>Un\u00a0<a href=\"https:\/\/gouvernement.lu\/fr\/actualites\/toutes_actualites\/communiques\/2021\/09-septembre\/22-accord-teletravail-belgique.html\">communiqu\u00e9<\/a>\u00a0du 22 septembre 2021 du Minist\u00e8re des finances annonce que le Luxembourg et la Belgique ont convenu de prolonger\u00a0<strong>jusqu\u2019au 31 d\u00e9cembre 2021\u00a0<\/strong>l\u2019<a href=\"https:\/\/impotsdirects.public.lu\/dam-assets\/fr\/legislation\/legi21\/2021-03-18-LG-Conv-DI-63-du-18032021.pdf\">accord amiable<\/a>\u00a0relatif au traitement fiscal des travailleurs frontaliers en t\u00e9l\u00e9travail dans le contexte de la pand\u00e9mie du Covid-19, qui devait initialement prendre fin le 30 septembre 2021.<\/p>\n<p>Les jours de t\u00e9l\u00e9travail effectu\u00e9s conform\u00e9ment aux dispositions de l\u2019accord belgo-luxembourgeois continuent ainsi \u00e0 ne pas \u00eatre pris en compte pour le calcul du seuil de tol\u00e9rance de 24 jours applicable en mati\u00e8re fiscale jusqu\u2019au 31 d\u00e9cembre 2021.<\/p>\n<p>Pour rappel, l\u2019accord amiable conclu avec la Belgique en mati\u00e8re de s\u00e9curit\u00e9 sociale dans le contexte de la lutte contre la propagation du Covid-19 reste \u00e9galement applicable jusqu\u2019au 31 d\u00e9cembre 2021 (cf. notre\u00a0<a href=\"https:\/\/www.castegnaro.lu\/fr\/news-events\/m\/a\/point-sur-le-teletravail-des-salaries-frontaliers-belges\/\">Newsflash du 2 septembre 2021<\/a>).<\/p>\n   \n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"country":[],"class_list":["post-40623","post","type-post","status-publish","format-standard","hentry","category-article","entry"],"_links":{"self":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/posts\/40623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/comments?post=40623"}],"version-history":[{"count":2,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/posts\/40623\/revisions"}],"predecessor-version":[{"id":40625,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/posts\/40623\/revisions\/40625"}],"wp:attachment":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/media?parent=40623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/categories?post=40623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/tags?post=40623"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/country?post=40623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}