Travailleurs frontaliers: signature d’un accord amiable belgo-luxembourgeois
Auteur | Sylvie Leyder |
Depuis plusieurs mois, les salariés belges travaillant au Grand-Duché de Luxembourg font l’objet d’un contrôle resserré de la part de l’administration fiscale belge.
Est remise en cause, la taxation des revenus professionnels de ces salariés au Grand-Duché de Luxembourg – au profit d’une taxation belge – sur base d’une application très littérale de la Convention préventive de double imposition conclue entre la Belgique et le Grand-Duché de Luxembourg.
Il faut savoir qu’aux termes de l’article 15 de la Convention préventive, un salarié résident belge qui travaille au Grand-Duché de Luxembourg voit ses rémunérations imposées au Grand-Duché exclusivement, lorsque le salarié est physiquement présent au Grand-Duché pour y exercer son activité salariée.
Le contrôle lancé à l’encontre des salariés belges tout au long de l’année 2014 par l’administration fiscale belge visait à leur demander de faire la preuve de ce que leur activité salariée était réellement exercée physiquement sur le territoire luxembourgeois.
Dans bien des cas, cette preuve était difficile à rapporter car l’administration ne se contentait pas de la production du contrat de travail et exigeait encore d’autres preuves, difficiles à rapporter lorsque le salarié travaille dans une entreprise qui n’a pas de système de pointage et ce d’autant plus lorsque le salarié ne quitte pas son bureau pour prendre ses repas.
La conséquence, selon l’administration belge, était que le salarié qui ne rapportait pas les preuves demandées, se voyait taxé une seconde fois en Belgique, même dans les cas où le salarié était ponctuellement envoyé par son employeur luxembourgeois en Belgique ou à l’étranger.
L’accord...
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