{"id":41216,"date":"2022-11-09T12:35:55","date_gmt":"2022-11-09T11:35:55","guid":{"rendered":"https:\/\/castegnaro.lu\/?p=41216"},"modified":"2022-12-06T16:36:24","modified_gmt":"2022-12-06T15:36:24","slug":"augmentation-du-seuil-de-tolerance-en-matiere-fiscale-pour-les-frontaliers-francais","status":"publish","type":"post","link":"https:\/\/castegnaro.lu\/en\/augmentation-du-seuil-de-tolerance-en-matiere-fiscale-pour-les-frontaliers-francais\/","title":{"rendered":"Increase in the tolerance threshold applicable to taxation for 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>In <a href=\"https:\/\/mfin.gouvernement.lu\/fr\/actualites.gouvernement%2Bfr%2Bactualites%2Btoutes_actualites%2Bcommuniques%2B2022%2B11-novembre%2B07-signature-luxembourg-france.html\">a press release dated 7 November 2022<\/a>, The Ministry of Finance announced that an amendment to the bilateral tax treaty between France and Luxembourg was signed on 7 November 2022, increasing the tolerance threshold applicable to taxation established in that treaty from 29 to 34 days.<\/p>\n<p>The Ministry of Finance clarifies that \u201c\u00a0<em>les jours de travail effectu\u00e9s dans cette limite de 34 jours seront consid\u00e9r\u00e9s et impos\u00e9s comme s&rsquo;ils avaient \u00e9t\u00e9 effectu\u00e9s dans l&rsquo;\u00c9tat de situation de l&#8217;employeur<\/em>\u00a0\u201d. In addition, it is clarified that these provisions <em>\u00ab\u00a0pourront s&rsquo;appliquer \u00e0 compter des revenus per\u00e7us en 2023, le temps de d\u00e9finir, avant la fin de l&rsquo;ann\u00e9e 2024, une solution p\u00e9renne<\/em>\u00a0\u201d.<\/p>\n<p>This amendment will now be subject to ratification in each of the countries.<\/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-41216","post","type-post","status-publish","format-standard","hentry","category-article","entry"],"_links":{"self":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/41216","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=41216"}],"version-history":[{"count":5,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/41216\/revisions"}],"predecessor-version":[{"id":41264,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/41216\/revisions\/41264"}],"wp:attachment":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/media?parent=41216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/categories?post=41216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/tags?post=41216"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/country?post=41216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}