{"id":42185,"date":"2025-02-14T14:05:48","date_gmt":"2025-02-14T13:05:48","guid":{"rendered":"https:\/\/castegnaro.lu\/?p=42185"},"modified":"2025-02-14T14:05:49","modified_gmt":"2025-02-14T13:05:49","slug":"convention-fiscale-france-luxembourg-ratification-par-la-france-de-lavenant-portant-a-34-jours-le-seuil-de-tolerance-fiscale-pour-les-travailleurs-frontaliers","status":"publish","type":"post","link":"https:\/\/castegnaro.lu\/en\/convention-fiscale-france-luxembourg-ratification-par-la-france-de-lavenant-portant-a-34-jours-le-seuil-de-tolerance-fiscale-pour-les-travailleurs-frontaliers\/","title":{"rendered":"Convention fiscale France-Luxembourg : ratification par la France de l\u2019avenant portant \u00e0 34 jours le seuil de tol\u00e9rance fiscale pour les travailleurs frontaliers"},"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>Ce jeudi 13 f\u00e9vrier 2025, l\u2019Assembl\u00e9e nationale fran\u00e7aise a adopt\u00e9 <a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/17\/dossiers\/DLR5L16N49273\">le projet de loi<\/a> autorisant l\u2019approbation de l\u2019avenant \u00e0 la convention entre la France et le Luxembourg portant \u00e0 34 jours (contre 29 ant\u00e9rieurement), le seuil de tol\u00e9rance en mati\u00e8re fiscale pour les r\u00e9sidents fran\u00e7ais travaillant au Luxembourg.<\/p>\n<p>Cette disposition est assortie d\u2019 <strong>un effet r\u00e9troactif <\/strong>au<strong> 1<sup>st<\/sup> janvier 2023<\/strong>. Cela signifie que les travailleurs frontaliers r\u00e9sidant en France et travaillant au Luxembourg pourront d\u00e9sormais officiellement exercer leur activit\u00e9 professionnelle (t\u00e9l\u00e9travail, d\u00e9placement professionnel, etc.) jusqu\u2019\u00e0 34 jours en dehors du Luxembourg, tout en y restant imposables.<\/p>\n<p>Pour rappel, le Luxembourg avait approuv\u00e9 cet avenant <a href=\"https:\/\/gouvernement.lu\/fr\/actualites\/toutes_actualites\/communiques\/2023\/05-mai\/03-approbation-teletravail-france.html\">le 3 mai 2023<\/a>.<\/p>\n<p style=\"text-align: justify;\">\n   \n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"country":[],"class_list":["post-42185","post","type-post","status-publish","format-standard","hentry","category-article","entry"],"_links":{"self":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/42185","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/comments?post=42185"}],"version-history":[{"count":5,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/42185\/revisions"}],"predecessor-version":[{"id":42190,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/42185\/revisions\/42190"}],"wp:attachment":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/media?parent=42185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/categories?post=42185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/tags?post=42185"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/country?post=42185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}