{"id":1228,"date":"2022-09-14T12:19:00","date_gmt":"2022-09-14T12:19:00","guid":{"rendered":"https:\/\/omnitrust.lu\/frontaliers-teletravail\/"},"modified":"2026-03-18T12:40:30","modified_gmt":"2026-03-18T12:40:30","slug":"cross-border-telework","status":"publish","type":"post","link":"https:\/\/www.omnitrust.lu\/en\/blog\/frontaliers-teletravail\/","title":{"rendered":"Frontaliers &#8211; T\u00e9l\u00e9travail"},"content":{"rendered":"<h2>Synth\u00e8se des pr\u00e9cisions apport\u00e9es au niveau des conventions Allemagne \/ Belgique \/ France concernant le seuil de tol\u00e9rance fiscal<\/h2>\n<p><em>Dans sa\u00a0<a href=\"http:\/\/%20https\/\/impotsdirects.public.lu\/fr\/archive\/Actualites\/actu26082022.html\" target=\"_blank\"><u>newsletter du 26 ao\u00fbt dernier<\/u><\/a>, l\u2019administration luxembourgeoise des contributions directes a apport\u00e9 des\u00a0<strong>pr\u00e9cisions concernant les seuils de tol\u00e9rance fiscale\u00a0<\/strong><strong>applicables aux occupations frontali\u00e8res<\/strong>\u00a0dans le contexte des conventions bilat\u00e9rales du Luxembourg avec l\u2019Allemagne, la France et la Belgique. Il n\u2019est toutefois pas impossible que d\u2019\u00e9ventuelles exigences nationales ou que des divergences d\u2019interpr\u00e9tation viennent contredire ces pr\u00e9cisions luxembourgeoises, comme c\u2019est d\u00e9j\u00e0 le cas pour la Belgique.<\/em><\/p>\n<ul>\n<li>Jours de pr\u00e9sence physique du salari\u00e9 en Belgique et\/ou dans un autre Etat que le Luxembourg pour y exercer son emploi<\/li>\n<li>Jours de permanence\/ service de garde\u00a0: \u00e0 compter<\/li>\n<li>Jours de formation\u00a0: non sp\u00e9cifi\u00e9<\/li>\n<li>Journ\u00e9e partielle\u00a0: \u00e0 compter comme journ\u00e9e enti\u00e8re<\/li>\n<\/ul>\n<p>\n<strong>Seuil de tol\u00e9rance<\/strong><br \/>\n29 jours<\/p>\n<p><strong>Jours \u00e0 inclure<\/strong><\/br><\/p>\n<ul>\n<li>Jours de pr\u00e9sence physique du salari\u00e9 en France et\/ou dans un autre Etat que le Luxembourg pour y exercer son emploi<\/li>\n<li>Jours de permanence\/ service de garde\u00a0: non sp\u00e9cifi\u00e9<\/li>\n<li>Jours de formation\u00a0: \u00e0 compter<\/li>\n<li>Journ\u00e9e partielle\u00a0: \u00e0 compter comme journ\u00e9e enti\u00e8re<\/li>\n<\/ul>\n<p>\n<strong>Temps partiel<\/strong><br \/>\nR\u00e9duction proportionnelle des 29 jours selon la\u00a0<a href=\"https:\/\/impotsdirects.public.lu\/dam-assets\/fr\/legislation\/legi20\/2020-10-21-LG-Conv-DI-61-du-21102020.pdf\" target=\"_blank\" rel=\"noopener\"><em><u>circulaire L.G. &#8211; Conv. D.I. n\u00b0 61 du 21 octobre 2020<\/u><\/em><\/a><\/p>\n<p><strong>Tol\u00e9rance 2022<\/strong><br \/>\nSeuil accord\u00e9 du 01.07.22 au 31.12.22<\/p>\n<p><strong>En cas de d\u00e9passement<\/strong><br \/>\nImposition au prorata des jours travaill\u00e9s en France et\/ou dans un autre Etat que le Luxembourg.<\/p>\n<p><strong>Exemples d\u00e9taill\u00e9s<\/strong><br \/>\n<em><a href=\"https:\/\/impotsdirects.public.lu\/dam-assets\/fr\/legislation\/legi20\/2020-10-21-LG-Conv-DI-61-du-21102020.pdf\" target=\"_blank\" rel=\"noopener\"><u>L.G. &#8211; Conv. D.I. n\u00b0 61 du 21 octobre 2020<\/u><\/a><\/em><\/p>\n<p><strong>Seuil de tol\u00e9rance<\/strong><br \/>\n\t\t\t\t\t\t19 jours<\/p>\n<p><strong>Jours \u00e0 inclure<\/strong><\/br><\/p>\n<ul>\n<li>Jours de pr\u00e9sence physique du salari\u00e9 en Allemagne et\/ou dans un autre Etat que le Luxembourg pour y exercer son emploi<\/li>\n<li>Jours de permanence\/ service de garde\u00a0: non sp\u00e9cifi\u00e9<\/li>\n<li>Jours de formation\u00a0: \u00e0 compter<\/li>\n<li>Journ\u00e9e partielle\u00a0: \u00e0 compter comme journ\u00e9e enti\u00e8re<\/li>\n<\/ul>\n<p>\n<strong>Temps partiel<\/strong><br \/>\n\t\t\t\t\t\tPas de r\u00e9duction proportionnelle des 19 jours selon les pr\u00e9cisions de l\u2019ACD Luxembourg<\/p>\n<p><strong>Tol\u00e9rance 2022<\/strong><br \/>\n\t\t\t\t\t\tSeuil accord\u00e9 du 01.07.22 au 31.12.22<\/p>\n<p><strong>En cas de d\u00e9passement<\/strong><br \/>\n\t\t\t\t\t\tImposition au prorata des jours travaill\u00e9s en Allemagne et\/ou dans un autre Etat que le Luxembourg<\/p>\n<p><strong>Exemples d\u00e9taill\u00e9s<\/strong><br \/>\n<em><a href=\"https:\/\/impotsdirects.public.lu\/dam-assets\/fr\/legislation\/legi12\/Circulaire_LG_ConvDI_56_du_26_mars_2012.pdf\" target=\"_blank\" rel=\"noopener\"><u>L.G.-Conv. D.I. n\u00b0 56 du 26 mars 2012<\/u><\/a><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Synth\u00e8se des pr\u00e9cisions apport\u00e9es au niveau des conventions Allemagne \/ Belgique \/ France concernant le seuil de tol\u00e9rance fiscal Dans sa\u00a0newsletter du 26 ao\u00fbt dernier, l\u2019administration luxembourgeoise des contributions directes a apport\u00e9 des\u00a0pr\u00e9cisions concernant les seuils de tol\u00e9rance fiscale\u00a0applicables aux occupations frontali\u00e8res\u00a0dans le contexte des conventions bilat\u00e9rales du Luxembourg avec l\u2019Allemagne, la France et la [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1258,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"service_lie":[29],"type_contenu":[21],"class_list":["post-1228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","service_lie-rh_payroll","type_contenu-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1228","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=1228"}],"version-history":[{"count":1,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1228\/revisions"}],"predecessor-version":[{"id":1259,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1228\/revisions\/1259"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media\/1258"}],"wp:attachment":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media?parent=1228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/categories?post=1228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/tags?post=1228"},{"taxonomy":"service_lie","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/service_lie?post=1228"},{"taxonomy":"type_contenu","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/type_contenu?post=1228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}