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ARTICLE · 11 JULY 2023

Vers un traitement plus égalitaire des travailleurs frontaliers

Arendt & Medernach
Arendt & Medernach
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Arendt & Medernach

Arendt & Medernach

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Le 6 juillet 2023, les gouvernements du Grand-Duché de Luxembourg et de la République fédérale d'Allemagne ont signé un avenant modifiant la convention fiscale tendant...

LuxembourgTax
Charlotte Demangeat
Charlotte Demangeat
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À compter du 1er janvier 2024, les résidents allemands employés par une entreprise située au Luxembourg (et vice-versa) pourront en principe bénéficier de 34 jours de télétravail par an.

Le 6 juillet 2023, les gouvernements du Grand-Duché de Luxembourg et de la République fédérale d'Allemagne ont signé un avenant modifiant la convention fiscale tendant à éviter la double imposition et à prévenir la fraude fiscale en matière d'impôts sur le revenu et sur la fortune.

Le seuil de tolérance en matière de télétravail a été augmenté de 19 à 34 jours pour les résidents allemands salariés d'une entreprise luxembourgeoise (et vice versa) dans le cadre de l'application de l'article 14 de la Convention, qui concerne l'imposition des revenus provenant des activités salariées. De plus, ce nouveau seuil a également été étendu à certaines situations mentionnées à l'article 18 de la Convention, qui s'applique aux rémunérations perçues par les salariés de la fonction publique.

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