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ARTICLE · 03 JANUARY 2024

Réforme des chèques-repas : entrée en vigueur imminente

Arendt & Medernach
Arendt & Medernach
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Arendt & Medernach

Arendt & Medernach

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La réforme des chèques repas au Luxembourg va avoir des répercussions importantes pour les entreprises.

LuxembourgTax
Raphaëlle Carpentier
Raphaëlle Carpentier
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Au 1er janvier 2024, la réforme des chèque repas entrera en vigueur et viendra modifier substantiellement le modèle existant.

La réforme des chèques repas au Luxembourg va avoir des répercussions importantes pour les entreprises. Cette réforme vise en effet à moderniser le régime des chèques repas et à en améliorer l'efficacité, tant pour les salariés que pour les employeurs.

Les chèques-repas ont pour but principal de permettre aux salariés de se restaurer pendant la pause déjeuner. Pour tirer profit de l'exemption fiscale, deux conditions doivent notamment être respectées : l'entreprise ne doit pas disposer d'une cantine d'entreprise et le salarié ne doit pas déjà bénéficier d'un remboursement forfaitaire de ses frais professionnels sous la forme d'une indemnité journalière. Les chèques repas sont un avantage largement répandu et plébiscité puisqu'ils sont exemptés d'impôt sous certaines conditions. Or, avec l'inflation, la digitalisation de la société et

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