{"id":40637,"date":"2021-09-07T15:20:38","date_gmt":"2021-09-07T13:20:38","guid":{"rendered":"http:\/\/castegnaro.preprod.web-sites.lu\/?p=40637"},"modified":"2022-09-13T11:44:39","modified_gmt":"2022-09-13T09:44:39","slug":"coronavirus-prolongation-des-mesures-applicables-au-teletravail-des-frontaliers-francais-en-matiere-de-securite-sociale-et-des-frontaliers-allemands-en-matiere-fiscale","status":"publish","type":"post","link":"https:\/\/castegnaro.lu\/fr\/coronavirus-prolongation-des-mesures-applicables-au-teletravail-des-frontaliers-francais-en-matiere-de-securite-sociale-et-des-frontaliers-allemands-en-matiere-fiscale\/","title":{"rendered":"Coronavirus : prolongation des mesures applicables au t\u00e9l\u00e9travail des frontaliers Fran\u00e7ais en mati\u00e8re de s\u00e9curit\u00e9 sociale, et des frontaliers Allemands en mati\u00e8re fiscale"},"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    <article>\n<section class=\"has-left-col one-whole@print\"><strong>Coronavirus\u00a0:<\/strong><\/p>\n<ul>\n<li><strong>Prolongation de l\u2019accord entre le Luxembourg et l\u2019Allemagne concernant le traitement fiscal des frontaliers jusqu\u2019au 31 d\u00e9cembre 2021<\/strong><\/li>\n<\/ul>\n<p>Selon un\u00a0<a href=\"https:\/\/gouvernement.lu\/de\/actualites\/toutes_actualites\/communiques\/2021\/09-septembre\/06-verstaendigungsvereinbarung-telearbeit-deutschland.html\">communiqu\u00e9<\/a>\u00a0du Gouvernement du 6 septembre 2021, le Luxembourg et l\u2019Allemagne ont d\u00e9cid\u00e9 que l\u2019accord amiable relatif \u00e0 la gestion du t\u00e9l\u00e9travail dans le contexte de la pand\u00e9mie de Covid-19 (cf. notre\u00a0<a href=\"https:\/\/www.castegnaro.lu\/fr\/news-events\/m\/a\/coronavirus-prolongation-des-accords-sur-le-traitement-fiscal-et-laffiliation-a-la-securite-sociale-des-frontaliers-francais-et-belges\/\">Newsflash du 17 juin 2021<\/a>) restera applicable jusqu\u2019au 31 d\u00e9cembre 2021.<\/p>\n<p>Jusqu\u2019\u00e0 cette date, les jours de t\u00e9l\u00e9travail effectu\u00e9s conform\u00e9ment \u00e0 l\u2019accord continueront de ne pas \u00eatre pris en compte pour le calcul du seuil de 19 jours applicable en mati\u00e8re fiscale.<\/p>\n<ul>\n<li><strong>Prolongation de l\u2019accord entre le Luxembourg et la France concernant l\u2019affiliation \u00e0 la s\u00e9curit\u00e9 sociale des frontaliers jusqu\u2019au 15 novembre 2021<\/strong><\/li>\n<\/ul>\n<p>Dans un\u00a0<a href=\"https:\/\/gouvernement.lu\/fr\/actualites\/toutes_actualites\/communiques\/2021\/09-septembre\/01-accord-affiliation-securite-sociale-france.html\">communiqu\u00e9<\/a>\u00a0du 1<sup>er<\/sup>\u00a0septembre 2021, le Gouvernement a annonc\u00e9 que le Luxembourg et la France ont prolong\u00e9 l\u2019accord amiable (cf. notre\u00a0<a href=\"https:\/\/www.castegnaro.lu\/fr\/news-events\/m\/a\/coronavirus-prolongation-des-accords-sur-le-traitement-fiscal-et-laffiliation-a-la-securite-sociale-des-frontaliers-francais-et-belges\/\">Newsflash du 17 juin 2021<\/a>) visant \u00e0 ne pas prendre en compte les jours de t\u00e9l\u00e9travail li\u00e9s \u00e0 la pand\u00e9mie de covid-19 pour la d\u00e9termination de la l\u00e9gislation de s\u00e9curit\u00e9 sociale applicable aux travailleurs frontaliers, et ce jusqu&rsquo;au 15 novembre 2021, date de sortie de l&rsquo;\u00e9tat d&rsquo;urgence sanitaire en France.<\/p>\n<\/section>\n<\/article>\n<div class=\"hide@print\">\n<p>&nbsp;<\/p>\n<\/div>\n   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