{"id":6136,"date":"2026-07-02T09:07:39","date_gmt":"2026-07-02T07:07:39","guid":{"rendered":"https:\/\/www.omnitrust.lu\/?page_id=6136"},"modified":"2026-07-17T09:54:34","modified_gmt":"2026-07-17T07:54:34","slug":"simulateur-impots-societe","status":"publish","type":"page","link":"https:\/\/www.omnitrust.lu\/fr\/nos-outils\/simulateur-impots-societe\/","title":{"rendered":"Simulateur d&rsquo;imp\u00f4ts sur les soci\u00e9t\u00e9s"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6136\" class=\"elementor elementor-6136\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65195b9 e-con e-atomic-element e-flexbox-base e-6be812d \" data-id=\"65195b9\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"65195b9\" data-e-type=\"e-flexbox\" data-id=\"65195b9\">\n    <div class=\"elementor-element elementor-element-8956369 e-flex e-con-boxed e-con e-parent\" data-id=\"8956369\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<h1 data-interaction-id=\"a981937\" class=\"e-heading-base\" data-e-type=\"widget\" data-id=\"a981937\">Simulateur d'imp\u00f4ts sur les soci\u00e9t\u00e9s<\/h1>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b2ae29 elementor-widget elementor-widget-text-editor\" data-id=\"7b2ae29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vous envisagez de cr\u00e9er une soci\u00e9t\u00e9 au Luxembourg ou vous souhaitez anticiper votre charge fiscale pour l&rsquo;exercice \u00e0 venir ? Notre simulateur d&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s au Luxembourg vous permet d&rsquo;estimer en quelques secondes le montant de vos imp\u00f4ts (IRC, ICC, contribution au fonds pour l&#8217;emploi) selon votre commune d&rsquo;implantation et les r\u00e9gimes fiscaux applicables.<\/p><p>En tant qu&rsquo;expert-comptable reconnu, OmniTrust met \u00e0 votre disposition cet outil bas\u00e9 sur la l\u00e9gislation fiscale en vigueur pour vous offrir une estimation fiable de votre taux effectif d&rsquo;imposition.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-0cadd04 e-flex e-con-boxed e-con e-parent\" data-id=\"0cadd04\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a6e3bc elementor-widget elementor-widget-html\" data-id=\"2a6e3bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n:root {\n  --is-bg: #ffffff;\n  --is-surface: #f8f9fa;\n  --is-border: #e0e0e0;\n  --is-text: #000000;\n  --is-muted: #666666;\n  --is-accent: #FF5800;\n  --is-accent-light: #F9B693;\n  --is-accent-medium: #FB9762;\n}\n\n.is-calc, .is-calc * { box-sizing: border-box; }\n\n.is-calc {\n  font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Arial, sans-serif;\n  color: var(--is-text);\n  max-width: 900px;\n  margin: 20px auto;\n}\n\n.is-card {\n  background: var(--is-bg);\n  border: 1px solid var(--is-border);\n  border-radius: 8px;\n  padding: 25px;\n  margin-bottom: 20px;\n  box-shadow: 0 2px 10px rgba(0,0,0,0.05);\n}\n\n.is-grid {\n  display: grid;\n  grid-template-columns: 1fr 1fr;\n  gap: 20px;\n}\n@media (max-width: 640px) { .is-grid { grid-template-columns: 1fr; } }\n\n.is-label {\n  font-size: 0.75rem;\n  font-weight: 700;\n  text-transform: uppercase;\n  color: var(--is-muted);\n  margin-bottom: 15px;\n}\n\n.is-field { margin-bottom: 15px; }\n.is-field:last-child { margin-bottom: 0; }\n.is-field label { display: block; font-size: 0.85rem; margin-bottom: 5px; font-weight: 600; }\n\n.is-input-wrapper { position: relative; }\n.is-input-wrapper input,\n.is-input-wrapper select {\n  width: 100%;\n  border: 2px solid var(--is-border);\n  padding: 10px;\n  font-size: 1.1rem;\n  border-radius: 6px;\n  outline: none;\n  font-family: inherit;\n  color: var(--is-text);\n  background: var(--is-bg);\n}\n.is-input-wrapper input:focus,\n.is-input-wrapper select:focus { border-color: var(--is-accent); }\n.is-input-wrapper input::-webkit-outer-spin-button,\n.is-input-wrapper input::-webkit-inner-spin-button { -webkit-appearance: none; margin: 0; }\n.is-input-wrapper input[type=number] { -moz-appearance: textfield; }\n\n\/* Slider sous le champ b\u00e9n\u00e9fice *\/\n.is-slider-wrap { margin-top: 10px; }\n.is-slider {\n  width: 100%; -webkit-appearance: none; height: 4px; border-radius: 4px;\n  background: var(--is-border); outline: none; cursor: pointer;\n}\n.is-slider::-webkit-slider-thumb {\n  -webkit-appearance: none; width: 18px; height: 18px;\n  background: var(--is-bg); border-radius: 50%; cursor: pointer;\n  border: 3px solid var(--is-accent);\n  box-shadow: 0 1px 4px rgba(0,0,0,.15);\n}\n.is-slider::-moz-range-thumb {\n  width: 18px; height: 18px; background: var(--is-bg);\n  border-radius: 50%; border: 3px solid var(--is-accent); cursor: pointer;\n}\n.is-slider-lbl {\n  display: flex; justify-content: space-between; margin-top: 5px;\n  font-size: 0.7rem; color: var(--is-muted);\n}\n\n\/* Recherche commune *\/\n.is-commune-hint {\n  margin-top: 6px; font-size: 0.78rem; color: var(--is-muted); min-height: 1.1em;\n}\n.is-commune-hint.ok { color: #1a8a4b; font-weight: 600; }\n.is-commune-hint.err { color: #c0392b; font-weight: 600; }\n\n\/* R\u00e9sultat principal (bas de page) *\/\n.is-calc .is-final {\n  display: flex !important;\n  flex-direction: row !important;\n  align-items: center;\n  gap: 20px;\n  width: 100%;\n}\n.is-calc .is-final-block {\n  flex: 1 1 0;\n  min-width: 0;\n  text-align: center;\n}\n@media (max-width: 460px) {\n  .is-calc .is-final { flex-direction: column !important; }\n}\n.is-final-lbl {\n  font-size: 0.75rem; font-weight: 700; text-transform: uppercase;\n  letter-spacing: .03em; color: var(--is-muted); margin-bottom: 8px;\n}\n.is-result-main {\n  font-size: 3rem;\n  font-weight: 800;\n  color: var(--is-accent);\n  line-height: 1;\n}\n.is-result-total {\n  font-size: 2.2rem;\n  font-weight: 800;\n  color: var(--is-text);\n  line-height: 1;\n}\n.is-final-sep { width: 1px; align-self: stretch; background: var(--is-border); flex: 0 0 1px; }\n@media (max-width: 460px) { .is-final-sep { display: none; } }\n.is-result-sub { font-size: 0.8rem; color: var(--is-muted); margin-top: 8px; }\n\n\/* Lignes de d\u00e9tail *\/\n.is-row {\n  display: flex;\n  justify-content: space-between;\n  padding: 10px 0;\n  border-bottom: 1px solid var(--is-border);\n  font-size: 0.95rem;\n  gap: 10px;\n}\n.is-row:last-of-type { border-bottom: none; }\n.is-row span:first-child { color: var(--is-muted); }\n.is-row span:last-child { font-weight: 600; white-space: nowrap; }\n.is-row.is-total {\n  border: none; font-weight: 700; padding-top: 14px; margin-top: 4px;\n  border-top: 2px solid var(--is-text);\n}\n.is-row.is-total span:first-child { color: var(--is-text); }\n\n.is-val-bold { font-weight: 700; color: var(--is-accent); }\n\n.is-info-box {\n  background: var(--is-surface);\n  padding: 15px;\n  border-radius: 6px;\n  font-size: 0.8rem;\n  color: var(--is-muted);\n  border-left: 4px solid var(--is-accent);\n  margin-top: 15px;\n  line-height: 1.6;\n}\n\n.is-cta {\n  display: flex; align-items: center; justify-content: center; gap: 8px;\n  margin-top: 5px; padding: 13px 20px;\n  background: var(--is-accent); color: #fff !important; text-decoration: none !important;\n  font-size: 0.95rem; font-weight: 700; border-radius: 6px;\n  transition: background .2s;\n}\n.is-cta:hover { background: #e04d00; }\n\n.is-disclaimer {\n  font-size: 0.72rem; color: #999; line-height: 1.6; margin-top: 15px;\n}\n<\/style>\n<\/head>\n<body>\n\n<div class=\"is-calc\">\n\n  <!-- Param\u00e8tres g\u00e9n\u00e9raux -->\n  <div class=\"is-card\">\n    <div class=\"is-label\">Param\u00e8tres de la soci\u00e9t\u00e9<\/div>\n\n    <div class=\"is-field\">\n      <label>Ann\u00e9e d'imposition<\/label>\n      <div class=\"is-input-wrapper\">\n        <select id=\"is-year\"><\/select>\n      <\/div>\n    <\/div>\n\n    <div class=\"is-grid\">\n      <div class=\"is-field\">\n        <label>B\u00e9n\u00e9fice imposable annuel<\/label>\n        <div class=\"is-input-wrapper\">\n          <input type=\"number\" id=\"is-ben\" value=\"500000\" min=\"0\" max=\"99999999\">\n        <\/div>\n        <div class=\"is-slider-wrap\">\n          <input type=\"range\" class=\"is-slider\" id=\"is-slid\" min=\"0\" max=\"5000000\" step=\"10000\" value=\"500000\">\n          <div class=\"is-slider-lbl\"><span>0 \u20ac<\/span><span>2,5 M\u20ac<\/span><span>5 M\u20ac<\/span><\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"is-field\">\n        <label>Commune d'\u00e9tablissement (taux ICC)<\/label>\n        <div class=\"is-input-wrapper\">\n          <input type=\"text\" id=\"is-com\" list=\"is-com-list\" placeholder=\"Rechercher une commune\u2026\" autocomplete=\"off\">\n          <datalist id=\"is-com-list\"><\/datalist>\n        <\/div>\n        <div class=\"is-commune-hint\" id=\"is-com-hint\"><\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <!-- D\u00e9tail -->\n  <div class=\"is-grid\">\n    <div class=\"is-card\">\n      <div class=\"is-label\">D\u00e9tail IRC<\/div>\n      <div class=\"is-row\"><span>Base imposable IRC<\/span> <span id=\"is-v-ircb\">\u2014<\/span><\/div>\n      <div class=\"is-row\"><span>IRC <span id=\"is-irc-rt\"><\/span><\/span> <span id=\"is-v-irc\">\u2014<\/span><\/div>\n      <div class=\"is-row\"><span>Contribution emploi (7 %)<\/span> <span id=\"is-v-con\">\u2014<\/span><\/div>\n      <div class=\"is-row is-total\"><span>Sous-total IRC<\/span> <span id=\"is-v-ircs\" class=\"is-val-bold\">\u2014<\/span><\/div>\n    <\/div>\n\n    <div class=\"is-card\">\n      <div class=\"is-label\">D\u00e9tail ICC<\/div>\n      <div class=\"is-row\"><span>Base imposable ICC<\/span> <span id=\"is-v-iccb0\">\u2014<\/span><\/div>\n      <div class=\"is-row\"><span>Abattement<\/span> <span id=\"is-v-abat\">\u221217 500 \u20ac<\/span><\/div>\n      <div class=\"is-row\"><span>Base ICC apr\u00e8s abattement<\/span> <span id=\"is-v-iccb\">\u2014<\/span><\/div>\n      <div class=\"is-row\"><span>ICC <span id=\"is-icc-rt\"><\/span><\/span> <span id=\"is-v-icc\">\u2014<\/span><\/div>\n      <div class=\"is-row is-total\"><span>Sous-total ICC<\/span> <span id=\"is-v-icctot\" class=\"is-val-bold\">\u2014<\/span><\/div>\n    <\/div>\n  <\/div>\n\n  <!-- R\u00e9sultat final -->\n  <div class=\"is-card\" style=\"border-top: 5px solid var(--is-accent);\">\n    <div class=\"is-final\">\n      <div class=\"is-final-block\">\n        <div class=\"is-final-lbl\">Taux effectif global estim\u00e9<\/div>\n        <div class=\"is-result-main\" id=\"is-rate\">\u2014<\/div>\n      <\/div>\n      <div class=\"is-final-sep\"><\/div>\n      <div class=\"is-final-block\">\n        <div class=\"is-final-lbl\">Total imp\u00f4ts<\/div>\n        <div class=\"is-result-total\" id=\"is-v-tot\">\u2014<\/div>\n      <\/div>\n    <\/div>\n    <p class=\"is-result-sub\" style=\"text-align:center;\">Calcul incluant IRC, contribution au fonds pour l'emploi et ICC (abattement de 17 500 \u20ac appliqu\u00e9).<\/p>\n\n    <div class=\"is-info-box\">\n      Au Luxembourg, le taux global d'imposition des soci\u00e9t\u00e9s (IRC + contribution au fonds pour l'emploi + ICC) se situe g\u00e9n\u00e9ralement entre 22 % et 25 % selon la commune et l'ann\u00e9e d'imposition.\n    <\/div>\n  <\/div>\n\n  <!-- CTA + disclaimer -->\n  <div class=\"is-card\" style=\"text-align:center;\">\n    <a href=\"https:\/\/www.omnitrust.lu\/contact\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"is-cta\">\n      Prendre contact avec OmniTrust\n    <\/a>\n    <p class=\"is-disclaimer\">\n      Simulation indicative, non contractuelle. Bar\u00e8me IRC conforme aux taux officiels de l'Administration des contributions directes (ACD) pour les ann\u00e9es 2017 \u00e0 2026. La contribution au fonds pour l'emploi (7 %) est suppos\u00e9e constante sur la p\u00e9riode. Les coefficients communaux ICC sont issus des bar\u00e8mes officiels ; en cas de fusion de communes, le coefficient de la nouvelle entit\u00e9 est utilis\u00e9 pour les ann\u00e9es ant\u00e9rieures \u00e0 la fusion. Ne tient pas compte des charges d\u00e9ductibles sp\u00e9cifiques, ajustements ATAD\/BEPS, ni de votre situation individuelle. Les groupes dont le CA consolid\u00e9 d\u00e9passe 750 M\u20ac sont soumis au taux minimum mondial de 15 % (Pilier 2, applicable depuis 2024).\n    <\/p>\n  <\/div>\n\n<\/div>\n\n<script>\n(function () {\n  'use strict';\n\n  \/* \u2500\u2500 Bar\u00e8me IRC officiel (Administration des contributions directes) \u2500\u2500\n     2017            : \u226425 000 \u20ac \u2192 15 % ; 25 000-30 000 \u20ac \u2192 3 750 \u20ac + 39 % ; >30 000 \u20ac \u2192 19 %\n     2018            : \u226425 000 \u20ac \u2192 15 % ; 25 000-30 000 \u20ac \u2192 3 750 \u20ac + 33 % ; >30 000 \u20ac \u2192 18 %\n     2019-2024       : \u2264175 000 \u20ac \u2192 15 % ; 175 000-200 000 \u20ac \u2192 26 250 \u20ac + 31 % ; >200 000 \u20ac \u2192 17 %\n     2025-2026       : \u2264175 000 \u20ac \u2192 14 % ; 175 000-200 000 \u20ac \u2192 24 500 \u20ac + 30 % ; >200 000 \u20ac \u2192 16 %\n  \u2500\u2500 *\/\n  var IRC_BRACKETS = {\n    2017: { lowT: 25000,  lowR: 0.15, midT: 30000,  midBase: 3750,  midR: 0.39, topR: 0.19 },\n    2018: { lowT: 25000,  lowR: 0.15, midT: 30000,  midBase: 3750,  midR: 0.33, topR: 0.18 },\n    2019: { lowT: 175000, lowR: 0.15, midT: 200000, midBase: 26250, midR: 0.31, topR: 0.17 },\n    2020: { lowT: 175000, lowR: 0.15, midT: 200000, midBase: 26250, midR: 0.31, topR: 0.17 },\n    2021: { lowT: 175000, lowR: 0.15, midT: 200000, midBase: 26250, midR: 0.31, topR: 0.17 },\n    2022: { lowT: 175000, lowR: 0.15, midT: 200000, midBase: 26250, midR: 0.31, topR: 0.17 },\n    2023: { lowT: 175000, lowR: 0.15, midT: 200000, midBase: 26250, midR: 0.31, topR: 0.17 },\n    2024: { lowT: 175000, lowR: 0.15, midT: 200000, midBase: 26250, midR: 0.31, topR: 0.17 },\n    2025: { lowT: 175000, lowR: 0.14, midT: 200000, midBase: 24500, midR: 0.30, topR: 0.16 },\n    2026: { lowT: 175000, lowR: 0.14, midT: 200000, midBase: 24500, midR: 0.30, topR: 0.16 }\n  };\n  var YEARS = Object.keys(IRC_BRACKETS).map(Number).sort();\n\n  \/* \u2500\u2500 Coefficients communaux ICC (multiplicateur \u00d7100, base = 3 %), 2017\u21922026 \u2500\u2500 *\/\n  var COMMUNES = {\"Beaufort\":[270,270,270,270,270,270,270,270,270,270],\"Bech\":[300,300,300,300,300,300,300,300,300,300],\"Beckerich\":[325,325,325,325,325,325,325,325,325,325],\"Berdorf\":[300,300,300,300,300,300,300,300,300,300],\"Bertrange\":[300,300,300,300,300,300,300,300,300,300],\"Bettembourg\":[350,350,350,350,350,350,350,350,350,350],\"Bettendorf\":[350,350,350,350,350,350,350,350,350,350],\"Betzdorf\":[250,250,250,250,250,300,300,300,300,300],\"Bissen\":[300,300,300,300,300,300,300,300,300,300],\"Biwer\":[300,300,300,300,300,300,300,300,300,300],\"Boulaide\":[400,350,350,350,350,350,350,350,350,350],\"Bourscheid\":[240,240,240,240,240,240,240,240,240,240],\"Bous-Waldbredimus\":[300,300,300,300,300,300,300,300,300,300],\"Clervaux\":[330,330,330,300,250,250,250,250,250,250],\"Colmar-Berg\":[300,300,300,300,300,300,300,300,300,300],\"Consdorf\":[300,300,300,300,300,300,300,300,300,300],\"Contern\":[300,300,300,300,300,300,225,225,225,225],\"Dalheim\":[320,320,320,320,320,320,320,320,320,320],\"Diekirch\":[350,350,350,350,350,350,350,350,350,350],\"Differdange\":[350,350,350,350,350,350,350,350,350,350],\"Dippach\":[290,290,290,290,290,290,290,290,290,290],\"Dudelange\":[350,350,350,350,350,350,350,350,350,350],\"Echternach\":[300,300,300,300,300,300,300,300,300,300],\"Ell\":[300,300,300,300,300,300,300,300,300,300],\"Erpeldange-sur-S\u00fbre\":[300,300,300,300,300,300,300,300,300,300],\"Esch-sur-Alzette\":[325,325,275,275,275,275,275,275,275,275],\"Esch-sur-S\u00fbre\":[300,300,300,300,300,300,300,300,300,300],\"Ettelbruck\":[300,300,300,300,300,300,300,300,300,300],\"Feulen\":[300,300,300,300,300,300,300,300,300,300],\"Fischbach\":[300,300,300,300,300,300,300,300,300,300],\"Flaxweiler\":[300,300,300,300,300,300,300,300,300,300],\"Frisange\":[300,300,300,300,300,300,300,300,300,300],\"Garnich\":[275,275,275,275,275,275,275,275,275,275],\"Goesdorf\":[250,250,250,250,250,250,250,250,250,250],\"Grevenmacher\":[300,300,300,300,280,280,280,280,280,280],\"Groussbus-Wal\":[300,300,300,300,300,300,300,300,300,300],\"Habscht\":[300,300,300,300,300,300,300,300,300,300],\"Heffingen\":[300,300,300,300,300,300,300,300,300,300],\"Helperknapp\":[325,325,325,325,325,325,325,325,325,325],\"Hesperange\":[250,250,225,225,225,225,225,225,225,225],\"Junglinster\":[250,250,250,250,250,250,250,250,250,250],\"K\u00e4erjeng\":[350,350,350,350,350,350,350,350,350,350],\"Kayl\":[325,325,325,325,325,325,325,325,325,325],\"Kehlen\":[300,300,300,300,300,300,300,300,300,300],\"Kiischpelt\":[350,350,350,350,350,350,350,350,350,350],\"Koerich\":[300,300,300,300,300,300,300,300,300,300],\"Kopstal\":[285,285,285,285,285,285,285,285,285,285],\"Lac de la Haute-S\u00fbre\":[300,300,300,300,300,300,300,300,300,300],\"Larochette\":[285,285,285,285,285,285,285,285,285,285],\"Lenningen\":[300,300,300,300,300,300,300,300,300,300],\"Leudelange\":[250,250,250,250,250,225,225,225,225,225],\"Lintgen\":[300,300,300,300,300,300,300,300,300,300],\"Lorentzweiler\":[300,300,300,300,300,300,300,300,300,300],\"Luxembourg\":[225,225,225,225,225,225,225,225,225,225],\"Mamer\":[350,350,350,350,350,350,350,350,350,350],\"Manternach\":[250,250,250,250,250,250,250,300,300,300],\"Mersch\":[300,300,300,300,300,300,300,300,300,300],\"Mertert\":[300,300,300,300,300,300,300,300,300,300],\"Mertzig\":[300,300,300,300,300,300,300,300,300,300],\"Mondercange\":[325,325,325,325,325,325,325,325,325,325],\"Mondorf-les-Bains\":[310,310,310,310,310,310,310,310,310,310],\"Niederanven\":[225,225,225,225,225,225,225,225,225,225],\"Nommern\":[300,300,300,300,300,300,300,300,300,300],\"Parc Hosingen\":[330,330,330,330,330,330,330,330,330,330],\"P\u00e9tange\":[350,350,350,350,350,350,350,350,350,350],\"Pr\u00e9izerdaul\":[300,300,300,300,300,300,300,300,300,300],\"Putscheid\":[420,350,350,350,350,350,350,350,350,350],\"Rambrouch\":[280,280,280,280,280,280,280,280,280,280],\"Reckange-sur-Mess\":[300,300,300,300,300,250,250,250,250,250],\"R\u00e9dange-sur-Attert\":[300,300,300,300,300,300,300,300,300,300],\"Reisdorf\":[300,300,280,280,280,280,280,280,280,280],\"Remich\":[310,310,310,310,310,310,310,310,310,310],\"Roeser\":[300,300,300,300,300,300,300,300,300,300],\"Rosport-Mompach\":[250,250,250,250,250,250,250,250,250,250],\"Rumelange\":[350,350,350,350,350,350,350,350,350,350],\"Saeul\":[300,300,300,300,300,300,300,300,300,300],\"Sandweiler\":[225,225,225,225,225,225,225,225,225,225],\"Sanem\":[325,325,325,325,325,325,350,350,350,350],\"Schengen\":[300,300,300,300,300,300,300,300,300,300],\"Schieren\":[300,300,300,300,300,300,300,300,300,300],\"Schifflange\":[350,350,350,350,350,350,350,350,350,350],\"Schuttrange\":[225,225,225,225,225,225,225,225,225,225],\"Stadtbredimus\":[250,250,250,250,250,250,250,250,250,250],\"Steinfort\":[300,300,300,300,300,300,300,300,300,300],\"Steinsel\":[300,300,300,300,300,300,300,300,300,300],\"Strassen\":[250,250,250,250,250,250,250,250,250,250],\"Tandel\":[275,275,275,275,275,275,275,275,275,275],\"Troisvierges\":[330,330,300,300,250,300,300,300,300,300],\"Useldange\":[275,275,275,275,275,275,275,275,275,275],\"Vall\u00e9e de l'Ernz\":[325,325,325,325,325,325,325,325,325,325],\"Vianden\":[300,300,300,300,300,300,300,300,300,300],\"Vichten\":[300,300,300,300,300,300,300,300,300,300],\"Waldbillig\":[250,250,250,250,250,250,250,250,250,250],\"Walferdange\":[260,260,260,260,260,260,260,260,260,260],\"Weiler-la-Tour\":[300,300,300,300,350,350,350,350,350,350],\"Weiswampach\":[300,300,300,300,250,225,225,225,225,225],\"Wiltz\":[275,275,275,275,275,275,275,275,275,275],\"Wincrange\":[330,330,330,330,330,330,330,330,330,330],\"Winseler\":[300,300,300,300,300,300,300,300,300,300],\"Wormeldange\":[250,250,250,250,250,250,250,250,250,250]};\n;\n  var COMMUNE_YEARS = [2017,2018,2019,2020,2021,2022,2023,2024,2025,2026];\n\n  var _eur = new Intl.NumberFormat('fr-LU', { style: 'currency', currency: 'EUR', minimumFractionDigits: 0, maximumFractionDigits: 0 });\n  function eur(n) { return _eur.format(Math.round(n)); }\n  function pct(n) { return n.toFixed(2).replace('.', ',') + ' %'; }\n  function set(id, v) { var el = document.getElementById(id); if (el) el.textContent = v; }\n\n  \/* \u2500\u2500 IRC selon le bar\u00e8me officiel de l'ann\u00e9e \u2500\u2500 *\/\n  function calcIRC(base, cfg) {\n    if (base <= 0) return 0;\n    if (base <= cfg.lowT) return base * cfg.lowR;\n    if (base <= cfg.midT) return cfg.midBase + (base - cfg.lowT) * cfg.midR;\n    return base * cfg.topR;\n  }\n  function ircRateLbl(base, cfg) {\n    if (base <= 0) return '';\n    if (base <= cfg.lowT) return '(' + (cfg.lowR * 100).toFixed(0).replace('.', ',') + ' %)';\n    if (base <= cfg.midT) return '(progressif)';\n    return '(' + (cfg.topR * 100).toFixed(0).replace('.', ',') + ' %)';\n  }\n\n  \/* \u2500\u2500 Init s\u00e9lecteur d'ann\u00e9e \u2500\u2500 *\/\n  var yearSel = document.getElementById('is-year');\n  YEARS.forEach(function (y) {\n    var opt = document.createElement('option');\n    opt.value = y;\n    opt.textContent = y;\n    if (y === 2026) opt.selected = true;\n    yearSel.appendChild(opt);\n  });\n\n  \/* \u2500\u2500 Init datalist communes \u2500\u2500 *\/\n  var comNames = Object.keys(COMMUNES).sort(function (a, b) { return a.localeCompare(b, 'fr'); });\n  var dl = document.getElementById('is-com-list');\n  comNames.forEach(function (name) {\n    var opt = document.createElement('option');\n    opt.value = name;\n    dl.appendChild(opt);\n  });\n\n  var comInput = document.getElementById('is-com');\n  var comHint  = document.getElementById('is-com-hint');\n  comInput.value = 'Luxembourg';\n\n  function getCommuneRate(year) {\n    var name = comInput.value.trim();\n    var match = comNames.find(function (n) { return n.toLowerCase() === name.toLowerCase(); });\n    if (!match) {\n      comHint.textContent = name ? 'Commune non reconnue \u2014 s\u00e9lectionnez-la dans la liste.' : 'Saisissez le nom d\\'une commune luxembourgeoise.';\n      comHint.className = 'is-commune-hint err';\n      return null;\n    }\n    var idx = COMMUNE_YEARS.indexOf(year);\n    var coef = COMMUNES[match][idx];\n    var rate = (coef \/ 100) * 3; \/\/ taux de base communal = 3 %\n    comHint.textContent = 'Taux ICC ' + match + ' (' + year + ') : ' + rate.toFixed(2).replace('.', ',') + ' %';\n    comHint.className = 'is-commune-hint ok';\n    return rate \/ 100;\n  }\n\n  \/* \u2500\u2500 Calcul principal \u2500\u2500 *\/\n  window.isSimCalc = function () {\n    var year = parseInt(yearSel.value, 10);\n    var cfg  = IRC_BRACKETS[year];\n\n    var B = Math.max(0, parseFloat(document.getElementById('is-ben').value) || 0);\n\n    var iccRate = getCommuneRate(year);\n    if (iccRate === null) {\n      ['is-rate','is-v-tot','is-v-ircb','is-v-irc','is-v-con','is-v-ircs',\n       'is-v-iccb0','is-v-iccb','is-v-icc','is-v-icctot'].forEach(function (id) { set(id, '\u2014'); });\n      return;\n    }\n\n    var ABATTEMENT = 17500;\n\n    \/\/ ICC\n    var iccBase0 = B;\n    var iccBase  = Math.max(0, iccBase0 - ABATTEMENT);\n    var icc      = iccBase * iccRate;\n\n    \/\/ IRC (ICC non d\u00e9ductible depuis la r\u00e9forme de 2006)\n    var ircBase = B;\n    var irc     = calcIRC(ircBase, cfg);\n    var contrib = irc * 0.07;\n    var ircSub  = irc + contrib;\n\n    var total   = ircSub + icc;\n    var effRate = B > 0 ? (total \/ B) * 100 : 0;\n\n    set('is-rate', B > 0 ? pct(effRate) : '\u2014');\n    set('is-v-tot', B > 0 ? eur(total) : '\u2014');\n\n    set('is-v-ircb', B > 0 ? eur(ircBase) : '\u2014');\n    set('is-v-irc',  B > 0 ? eur(irc)     : '\u2014');\n    set('is-v-con',  B > 0 ? eur(contrib)  : '\u2014');\n    set('is-v-ircs', B > 0 ? eur(ircSub)   : '\u2014');\n    document.getElementById('is-irc-rt').textContent = ircRateLbl(ircBase, cfg);\n\n    set('is-v-iccb0', B > 0 ? eur(iccBase0) : '\u2014');\n    set('is-v-abat',  '\u2212 ' + eur(Math.min(ABATTEMENT, iccBase0)));\n    set('is-v-iccb',  B > 0 ? eur(iccBase) : '\u2014');\n    set('is-v-icc',   B > 0 ? eur(icc) : '\u2014');\n    set('is-v-icctot', B > 0 ? eur(icc) : '\u2014');\n    document.getElementById('is-icc-rt').textContent = '(' + (iccRate * 100).toFixed(2).replace('.', ',') + ' %)';\n  };\n\n  yearSel.addEventListener('change', isSimCalc);\n  comInput.addEventListener('input', isSimCalc);\n  comInput.addEventListener('change', isSimCalc);\n\n  var benEl  = document.getElementById('is-ben');\n  var slidEl = document.getElementById('is-slid');\n  function refreshSlider() {\n    var v   = Math.max(0, parseFloat(benEl.value) || 0);\n    var max = parseFloat(slidEl.max);\n    slidEl.value = Math.min(v, max);\n  }\n  benEl.addEventListener('input',  function () { refreshSlider(); isSimCalc(); });\n  slidEl.addEventListener('input', function () { benEl.value = slidEl.value; isSimCalc(); });\n\n  refreshSlider();\n  isSimCalc();\n}());\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b499f3 e-flex e-con-boxed e-con e-parent\" data-id=\"5b499f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0bac48 elementor-widget elementor-widget-image\" data-id=\"f0bac48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"585\" height=\"427\" src=\"https:\/\/www.omnitrust.lu\/wp-content\/uploads\/2026\/07\/Group_10_1_-removebg-preview.png\" class=\"attachment-large size-large wp-image-6167\" alt=\"Simulateur d&apos;impots sur les soci\u00e9t\u00e9s, ICC, IRC, fonds pour l&apos;emploi\" srcset=\"https:\/\/www.omnitrust.lu\/wp-content\/uploads\/2026\/07\/Group_10_1_-removebg-preview.png 585w, https:\/\/www.omnitrust.lu\/wp-content\/uploads\/2026\/07\/Group_10_1_-removebg-preview-300x219.png 300w, https:\/\/www.omnitrust.lu\/wp-content\/uploads\/2026\/07\/Group_10_1_-removebg-preview-16x12.png 16w\" sizes=\"(max-width: 585px) 100vw, 585px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f36edda e-flex e-con-boxed e-con e-parent\" data-id=\"f36edda\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<h2 data-interaction-id=\"4fb7614\" class=\"e-4fb7614-1f5aeb6 e-heading-base\" data-e-type=\"widget\" data-id=\"4fb7614\">Comprendre l'imp\u00f4t sur les soci\u00e9t\u00e9s au Luxembourg<\/h2>\n\t\t\t\t\t<p class=\"e-paragraph-base\" data-interaction-id=\"83cfd89\" data-e-type=\"widget\" data-id=\"83cfd89\">La fiscalit\u00e9 des entreprises luxembourgeoises repose sur trois composantes distinctes, qui se combinent pour former le taux global d'imposition. Contrairement \u00e0 une id\u00e9e r\u00e9pandue, ce taux n'est pas un chiffre unique : il varie selon la commune d'\u00e9tablissement de la soci\u00e9t\u00e9 et selon les r\u00e9gimes fiscaux dont elle peut b\u00e9n\u00e9ficier.<\/p>\n\t\t\t\t\t<h3 data-interaction-id=\"6583dc6\" class=\"e-6583dc6-9681777 e-heading-base\" data-e-type=\"widget\" data-id=\"6583dc6\">1. L'IRC \u2014 Imp\u00f4t sur le Revenu des Collectivit\u00e9s<\/h3>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef031db elementor-widget elementor-widget-text-editor\" data-id=\"ef031db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;IRC est l&rsquo;imp\u00f4t national pr\u00e9lev\u00e9 sur le b\u00e9n\u00e9fice de la soci\u00e9t\u00e9 :<\/p><ul><li>Taux de 14 % pour un b\u00e9n\u00e9fice imposable jusqu&rsquo;\u00e0 175 000 \u20ac.<\/li><li>Taux progressif entre 175 000 \u20ac et 200 000 \u20ac.<\/li><li>Taux de 16 % au-del\u00e0 de 200 000 \u20ac.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<h3 data-interaction-id=\"0f56f49\" class=\"e-0f56f49-7ab162f e-heading-base\" data-e-type=\"widget\" data-id=\"0f56f49\">2. La contribution au fonds pour l'emploi<\/h3>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb8143e elementor-widget elementor-widget-text-editor\" data-id=\"bb8143e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une majoration de 7 % vient s&rsquo;ajouter au montant de l&rsquo;IRC, portant le taux facial \u00e0 environ 18,19 % pour les soci\u00e9t\u00e9s dont le b\u00e9n\u00e9fice d\u00e9passe 200 000 \u20ac.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<h3 data-interaction-id=\"3338ea0\" class=\"e-3338ea0-90bdaa5 e-heading-base\" data-e-type=\"widget\" data-id=\"3338ea0\">3. L'ICC \u2014 Imp\u00f4t Commercial Communal<\/h3>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e2ab12 elementor-widget elementor-widget-text-editor\" data-id=\"4e2ab12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sp\u00e9cificit\u00e9 luxembourgeoise, l&rsquo;ICC varie selon la commune o\u00f9 la soci\u00e9t\u00e9 a son si\u00e8ge : de 5,25 % (Sandweiler, Niederanven, Contern) \u00e0 7,50 % (Esch-sur-Alzette, Dudelange). \u00c9l\u00e9ment souvent n\u00e9glig\u00e9 : l&rsquo;ICC est une charge d\u00e9ductible de la base IRC, ce qui r\u00e9duit m\u00e9caniquement le montant final d\u00fb. Notre simulateur int\u00e8gre ce calcul en cascade pour vous donner un taux effectif r\u00e9aliste, et non une simple addition de taux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<h2 data-interaction-id=\"deee819\" class=\"e-deee819-a0a0947 e-heading-base\" data-e-type=\"widget\" data-id=\"deee819\">Les r\u00e9gimes fiscaux qui r\u00e9duisent votre imposition<\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-d952ecc elementor-widget elementor-widget-text-editor\" data-id=\"d952ecc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le Luxembourg offre plusieurs dispositifs permettant de r\u00e9duire l\u00e9galement la charge fiscale d&rsquo;une soci\u00e9t\u00e9 :<\/p><ul><li><strong>Le r\u00e9gime IP (Art. 50ter LIR) :<\/strong> les revenus issus de brevets, logiciels prot\u00e9g\u00e9s ou certificats compl\u00e9mentaires de protection b\u00e9n\u00e9ficient d&rsquo;une exon\u00e9ration de 80 %.<\/li><li><strong>L&rsquo;exon\u00e9ration de participation (Art. 166 LIR) :<\/strong> les dividendes et plus-values issus de participations qualifiantes (d\u00e9tention d&rsquo;au moins 10 % du capital ou co\u00fbt d&rsquo;acquisition d&rsquo;au moins 1,2 M\u20ac, sur une dur\u00e9e minimale de 12 mois) sont exon\u00e9r\u00e9s d&rsquo;IRC.<\/li><li><strong>Le r\u00e9gime m\u00e8re-fille (Directive UE 2011\/96) :<\/strong> les dividendes re\u00e7us de filiales \u00e9tablies dans l&rsquo;Union europ\u00e9enne peuvent \u00e9galement \u00eatre exon\u00e9r\u00e9s d&rsquo;IRC sous les m\u00eames conditions de d\u00e9tention.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<h2 data-interaction-id=\"d73bef9\" class=\"e-d73bef9-ac57dae e-heading-base\" data-e-type=\"widget\" data-id=\"d73bef9\">Questions fr\u00e9quentes (FAQ)<\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e1e28e elementor-widget elementor-widget-n-accordion\" data-id=\"6e1e28e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1150\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1150\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quel est le taux d'imposition des soci\u00e9t\u00e9s au Luxembourg ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1150\" class=\"elementor-element elementor-element-7561a70 e-con-full e-flex e-con e-child\" data-id=\"7561a70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c806cc elementor-widget elementor-widget-text-editor\" data-id=\"5c806cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le taux global d&rsquo;imposition (IRC + contribution emploi + ICC) se situe g\u00e9n\u00e9ralement entre 22 % et 25 % selon la commune d&rsquo;\u00e9tablissement. \u00c0 Luxembourg-Ville, le taux global avoisine 23,87 % pour un b\u00e9n\u00e9fice sup\u00e9rieur \u00e0 200 000 \u20ac.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1151\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1151\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment est calcul\u00e9 l'imp\u00f4t commercial communal (ICC) ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1151\" class=\"elementor-element elementor-element-7d43aeb e-con-full e-flex e-con e-child\" data-id=\"7d43aeb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ed095d elementor-widget elementor-widget-text-editor\" data-id=\"6ed095d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;ICC est calcul\u00e9 sur le b\u00e9n\u00e9fice commercial de la soci\u00e9t\u00e9, avec un abattement de 17 500 \u20ac. Le taux applicable d\u00e9pend exclusivement de la commune o\u00f9 la soci\u00e9t\u00e9 a son si\u00e8ge social, et varie de 6.75 % (comme \u00e0 Luxembourg-Ville) \u00e0 10,50 % (comme \u00e0 Diekirch) selon les communes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1152\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1152\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Une petite soci\u00e9t\u00e9 luxembourgeoise paie-t-elle moins d'imp\u00f4ts ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1152\" class=\"elementor-element elementor-element-6b1acfd e-flex e-con-boxed e-con e-child\" data-id=\"6b1acfd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-096a142 elementor-widget elementor-widget-text-editor\" data-id=\"096a142\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui : les soci\u00e9t\u00e9s dont le b\u00e9n\u00e9fice imposable est inf\u00e9rieur \u00e0 175 000 \u20ac sont impos\u00e9es \u00e0 l&rsquo;IRC au taux r\u00e9duit de 14 %, contre 16 % au-del\u00e0 de 200 000 \u20ac. Une tranche progressive s&rsquo;applique entre ces deux seuils.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1153\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1153\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> De quelles bonifications d\u2019imp\u00f4t peut-on b\u00e9n\u00e9ficier au Luxembourg ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1153\" class=\"elementor-element elementor-element-6cab121 e-flex e-con-boxed e-con e-child\" data-id=\"6cab121\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-001c28e elementor-widget elementor-widget-text-editor\" data-id=\"001c28e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pour les soci\u00e9t\u00e9s, les principales bonifications d\u2019imp\u00f4t concernent surtout les <strong>investissements<\/strong> et, dans certains cas, <strong>l\u2019embauchage de ch\u00f4meurs<\/strong>. La bonification d\u2019imp\u00f4t pour investissement est la plus fr\u00e9quente et peut viser certains biens amortissables neufs, comme du mat\u00e9riel, des machines, de l\u2019outillage ou du mat\u00e9riel informatique, sous r\u00e9serve des exclusions pr\u00e9vues par la loi.<\/p><p>Il existe aussi une bonification d\u2019imp\u00f4t pour l&#8217;embauche de ch\u00f4meurs, soumise \u00e0 des conditions pr\u00e9cises, notamment l\u2019inscription du salari\u00e9 aupr\u00e8s de l\u2019ADEM et, selon les cas, une p\u00e9riode minimale de ch\u00f4mage avant l\u2019embauche.<\/p><p>Selon les projets, d\u2019autres dispositifs peuvent exister ou \u00e9voluer, vous pouvez nous contacter pour une r\u00e9ponse personnalis\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1154\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1154\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles sont les charges d\u00e9ductibles ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1154\" class=\"elementor-element elementor-element-443eea6 e-flex e-con-boxed e-con e-child\" data-id=\"443eea6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70516c5 elementor-widget elementor-widget-text-editor\" data-id=\"70516c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pour une soci\u00e9t\u00e9 au Luxembourg, les charges d\u00e9ductibles sont en principe les <strong>d\u00e9penses d\u2019exploitation<\/strong> engag\u00e9es dans l\u2019int\u00e9r\u00eat de l\u2019activit\u00e9, comme les achats de marchandises, les frais de personnel, les loyers, les honoraires, les frais de d\u00e9placement professionnels, les frais informatiques, les assurances li\u00e9es \u00e0 l\u2019activit\u00e9 et, plus g\u00e9n\u00e9ralement, toutes les d\u00e9penses n\u00e9cessaires \u00e0 l\u2019exploitation.<\/p><p>En mati\u00e8re d\u2019<strong>IRC<\/strong> et d\u2019<strong>ICC<\/strong>, la base imposable est calcul\u00e9e \u00e0 partir du b\u00e9n\u00e9fice fiscal, avec des ajustements selon la nature des revenus et des charges. L\u2019imp\u00f4t commercial tient notamment compte du b\u00e9n\u00e9fice d\u2019exploitation et de certaines d\u00e9ductions sp\u00e9cifiques, comme les pertes reportables, certaines participations, les cotisations sociales obligatoires pour certains exploitants, ainsi que les dons \u00e9ligibles dans les limites pr\u00e9vues par la loi.<\/p><p>En revanche, certaines d\u00e9penses ne sont g\u00e9n\u00e9ralement pas d\u00e9ductibles, par exemple les distributions de b\u00e9n\u00e9fices, les amendes et p\u00e9nalit\u00e9s, ou les d\u00e9penses qui ne sont pas correctement justifi\u00e9es ou qui ne sont pas li\u00e9es \u00e0 l\u2019activit\u00e9 de l\u2019entreprise. Ce point peut varier selon la nature de la soci\u00e9t\u00e9 et la d\u00e9pense concern\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Simulateur d&rsquo;imp\u00f4ts sur les soci\u00e9t\u00e9s Vous envisagez de cr\u00e9er une soci\u00e9t\u00e9 au Luxembourg ou vous souhaitez anticiper votre charge fiscale pour l&rsquo;exercice \u00e0 venir ? Notre simulateur d&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s au Luxembourg vous permet d&rsquo;estimer en quelques secondes le montant de vos imp\u00f4ts (IRC, ICC, contribution au fonds pour l&#8217;emploi) selon votre commune d&rsquo;implantation [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":6060,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-6136","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/pages\/6136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/comments?post=6136"}],"version-history":[{"count":4,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/pages\/6136\/revisions"}],"predecessor-version":[{"id":6291,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/pages\/6136\/revisions\/6291"}],"up":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/pages\/6060"}],"wp:attachment":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/media?parent=6136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}