{"id":1176,"date":"2024-09-12T12:19:00","date_gmt":"2024-09-12T12:19:00","guid":{"rendered":"https:\/\/omnitrust.lu\/regime-fiscal-des-impatries-refonte-en-vue\/"},"modified":"2026-03-18T15:29:56","modified_gmt":"2026-03-18T15:29:56","slug":"expatriate-tax-regime-reform","status":"publish","type":"post","link":"https:\/\/www.omnitrust.lu\/en\/blog\/regime-fiscal-des-impatries-refonte-en-vue\/","title":{"rendered":"R\u00e9gime fiscal des impatri\u00e9s &#8211; Refonte en vue"},"content":{"rendered":"<p><span style=\"font-size: 18px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\">Pour renforcer la comp\u00e9titivit\u00e9 des employeurs luxembourgeois \u00e0 l&rsquo;international, le projet de loi n\u00b0 8414, d\u00e9pos\u00e9 le 17 juillet 2024, pr\u00e9voit une refonte totale du r\u00e9gime fiscal des impatri\u00e9s. Les divers avantages fiscaux actuels (frais de d\u00e9m\u00e9nagement, frais de logement, prime d\u2019impatriation, etc.) seraient supprim\u00e9s et remplac\u00e9s par une exemption forfaitaire de 50% de la r\u00e9mun\u00e9ration annuelle brute, excluant les paiements partiellement ou totalement exempt\u00e9s, tels que les primes participatives ou les subventions d\u2019int\u00e9r\u00eats, ainsi que les avantages en nature. <\/span><\/span><\/p>\n<p><span style=\"font-size: 18px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\">Cette exemption s&rsquo;appliquerait jusqu&rsquo;\u00e0 un plafond de 400.000 EUR de la r\u00e9mun\u00e9ration brute annuelle.<\/span><\/span><\/p>\n<p><span style=\"font-size: 18px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\">Le projet de loi conserve toutes les conditions actuelles d&rsquo;application du r\u00e9gime fiscal des impatri\u00e9s et maintient sa dur\u00e9e d&rsquo;application, soit l&rsquo;ann\u00e9e d&rsquo;arriv\u00e9e et les huit ann\u00e9es suivantes.<\/span><\/span><\/p>\n<p><span style=\"font-size: 18px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\">Ces modifications prendraient effet le 1er janvier 2025. Il est \u00e0 noter que les salari\u00e9s impatri\u00e9s b\u00e9n\u00e9ficiant d\u00e9j\u00e0 du r\u00e9gime actuel avant cette date pourront continuer \u00e0 en b\u00e9n\u00e9ficier, mais auront la possibilit\u00e9 de demander, via leur employeur, l&rsquo;application du nouveau r\u00e9gime ; cette demande serait irr\u00e9vocable.<\/span><\/span><\/p>\n<p><span style=\"font-size: 18px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\">Le projet de loi apporte \u00e9galement des pr\u00e9cisions concernant la condition d\u2019exercice de l\u2019activit\u00e9 principale (75% du temps de travail) et inclut les salari\u00e9s \u00e0 temps partiel dans le calcul de l\u2019effectif maximal de salari\u00e9s b\u00e9n\u00e9ficiaires du r\u00e9gime.<\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Pour renforcer la comp\u00e9titivit\u00e9 des employeurs luxembourgeois \u00e0 l&rsquo;international, le projet de loi n\u00b0 8414, d\u00e9pos\u00e9 le 17 juillet 2024, pr\u00e9voit une refonte totale du r\u00e9gime fiscal des impatri\u00e9s. Les divers avantages fiscaux actuels (frais de d\u00e9m\u00e9nagement, frais de logement, prime d\u2019impatriation, etc.) seraient supprim\u00e9s et remplac\u00e9s par une exemption forfaitaire de 50% de la [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1350,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"service_lie":[],"type_contenu":[21],"class_list":["post-1176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","type_contenu-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/comments?post=1176"}],"version-history":[{"count":1,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1176\/revisions"}],"predecessor-version":[{"id":1404,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1176\/revisions\/1404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media\/1350"}],"wp:attachment":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media?parent=1176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/categories?post=1176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/tags?post=1176"},{"taxonomy":"service_lie","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/service_lie?post=1176"},{"taxonomy":"type_contenu","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/type_contenu?post=1176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}