{"id":41660,"date":"2023-07-07T10:30:23","date_gmt":"2023-07-07T08:30:23","guid":{"rendered":"https:\/\/castegnaro.lu\/?p=41660"},"modified":"2023-07-07T10:30:23","modified_gmt":"2023-07-07T08:30:23","slug":"seuil-de-tolerance-en-matiere-fiscale-pour-les-travailleurs-frontaliers-allemands","status":"publish","type":"post","link":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/seuil-de-tolerance-en-matiere-fiscale-pour-les-travailleurs-frontaliers-allemands\/","title":{"rendered":"Seuil de tol\u00e9rance en mati\u00e8re fiscale pour les travailleurs frontaliers allemands"},"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>Dans <a href=\"https:\/\/mfin.gouvernement.lu\/fr\/actualites.gouvernement%2Bde%2Bactualites%2Btoutes_actualites%2Bcommuniques%2B2023%2B07-juillet%2B06-steuerliche-vereinfachungen-deutschland-luxemburg.html\">un communiqu\u00e9 dat\u00e9 du 6 juillet 2023<\/a>, le Minist\u00e8re des Finances luxembourgeois a annonc\u00e9 que le Luxembourg et l\u2019Allemagne ont conclu un protocole de modification de la Convention tendant \u00e0 \u00e9viter les doubles impositions et \u00e0 pr\u00e9venir la fraude fiscale en mati\u00e8re d\u2019imp\u00f4ts sur le revenu et sur la fortune.<\/p>\n<p>Cette modification vise, entre autres, \u00e0 relever le seuil de tol\u00e9rance de 19 jours \u00e0 34 jours\u00a0par ann\u00e9e civile de travail \u00e0 domicile pour les frontaliers allemands. Ainsi, les travailleurs frontaliers r\u00e9sidant en Allemagne et travaillant au Luxembourg pourront ainsi travailler 34 jours en dehors du Luxembourg sans \u00eatre imposables en Allemagne.<\/p>\n<p>Il est pr\u00e9cis\u00e9 qu\u2019une \u00ab\u00a0<em>r\u00e9glementation comparable doit \u00eatre cr\u00e9\u00e9e pour les employ\u00e9s du secteur public<\/em>\u00a0\u00bb.<\/p>\n<p>Ces dispositions devraient s\u2019appliquer \u00e0 partir de 2024.<\/p>\n   \n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"country":[],"class_list":["post-41660","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\/41660","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/comments?post=41660"}],"version-history":[{"count":4,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/posts\/41660\/revisions"}],"predecessor-version":[{"id":41664,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/posts\/41660\/revisions\/41664"}],"wp:attachment":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/media?parent=41660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/categories?post=41660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/tags?post=41660"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/fr\/wp-json\/wp\/v2\/country?post=41660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}