{"id":41176,"date":"2022-10-14T17:40:46","date_gmt":"2022-10-14T15:40:46","guid":{"rendered":"https:\/\/castegnaro.lu\/?p=41176"},"modified":"2022-12-06T16:39:19","modified_gmt":"2022-12-06T15:39:19","slug":"simplifications-des-demarches-fiscales-de-lemployeur-pour-les-travailleurs-frontaliers-francais","status":"publish","type":"post","link":"https:\/\/castegnaro.lu\/en\/simplifications-des-demarches-fiscales-de-lemployeur-pour-les-travailleurs-frontaliers-francais\/","title":{"rendered":"Simplification of tax procedures for employers of French cross-border workers"},"content":{"rendered":"<div name=\"module-insight-bloc-paragraph\" class=\"container-px-25 mt-30 paragraph-body-small lg:mt-20 lg:text-20\">\n    \n    <p>The <a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/16\/textes\/l16b0273_projet-loi\">2023 French finance bill<\/a> hereinafter <strong><em>referred to as the \u201cBill\u201d<\/em><\/strong>submitted on 26 September 2022 to the National Assembly is designed to simplify the tax procedures for Luxembourg employers associated with French cross-border workers.<\/p>\n<p>The Bill is designed to improve the implementation of tax deduction at source by foreign employers, in Luxembourg in this case, who have\u00a0<em>\u201cemployees domiciled in France for tax purposes who are not subject to a mandatory social security system in France, but who occasionally work in France, in particular so that remote working will not be penalised for cross-border workers\u201d.<\/em>\u00a0\u201d.<\/p>\n<p>The Bill will change the collection mechanism for income tax on income paid by a Luxembourg employer for work carried out in France by an employee who is not subject to a general French social security system, by replacing the deduction of tax at source with the collection of tax at source. According to this system, the French tax authorities will take a total amount (calculated according to the most recent income that the tax authorities know about) from that employee\u2019s bank account. To do this, the Luxembourg employer will need to\u00a0<em>\u201csend the authorities on an annual basis the total remuneration taxable in France, determined according to France\u2019s tax rules\u201d.<\/em>\u00a0\u201d.<\/p>\n<p>The 2023 French finance law is due to be promulgated by the President of the Republic and published in the Journal Officiel no later than 31 December.<\/p>\n   \n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"country":[],"class_list":["post-41176","post","type-post","status-publish","format-standard","hentry","category-article","entry"],"_links":{"self":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/41176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/comments?post=41176"}],"version-history":[{"count":5,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/41176\/revisions"}],"predecessor-version":[{"id":41267,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/41176\/revisions\/41267"}],"wp:attachment":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/media?parent=41176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/categories?post=41176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/tags?post=41176"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/country?post=41176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}