{"id":13176,"date":"2022-06-27T11:18:34","date_gmt":"2022-06-27T09:18:34","guid":{"rendered":"https:\/\/www.uel.lu\/?post_type=article&#038;p=13176"},"modified":"2022-06-30T13:22:52","modified_gmt":"2022-06-30T11:22:52","slug":"teletravail-transfrontalier-et-risque-detablissement-stable-employeurs-que-devez-vous-savoir","status":"publish","type":"article","link":"https:\/\/uel.lu\/fr\/article\/teletravail-transfrontalier-et-risque-detablissement-stable-employeurs-que-devez-vous-savoir\/","title":{"rendered":"T\u00e9l\u00e9travail transfrontalier et risque d&rsquo;\u00e9tablissement stable"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb2\/3&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text]\n<div class=\"page\" title=\"Page 14\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><strong>Dans le contexte de la sortie de crise sanitaire du Covid-19, les employeurs luxembourgeois ayant des salarie\u0301s frontaliers qui effectuent du te\u0301le\u0301travail doivent s\u2019interroger sur les e\u0301ventuelles conse\u0301quences fiscales qu\u2019une telle pratique pourrait avoir a\u0300 leur niveau. En effet, a\u0300 co\u0302te\u0301 d\u2019e\u0301ventuelles conse\u0301quences en matie\u0300re de fiscalite\u0301 des personnes physiques ou de se\u0301curite\u0301 sociale, la pratique du te\u0301le\u0301travail transfrontalier soule\u0300ve, dans certains cas, un risque d\u2019e\u0301tablissement stable pour les entreprises.<\/strong><\/p>\n<p><strong>QU\u2019EST-CE QU\u2019UN E\u0301TABLISSEMENT STABLE ?<\/strong><\/p>\n<div class=\"page\" title=\"Page 14\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Lorsqu\u2019une entreprise luxembourgeoise exerce une partie de ses activite\u0301s dans un autre pays, elle peut e\u0302tre impose\u0301e a\u0300 l\u2019impo\u0302t sur le revenu des socie\u0301te\u0301s dans cet autre pays, et non pas au Luxembourg, si les conditions de reconnaissance d\u2019une pre\u0301sence taxable dans cet autre pays (autrement appele\u0301e \u00ab e\u0301tablissement stable \u00bb) sont remplies. Tel sera le cas si cette activite\u0301 pre\u0301sente, entre autres, un certain degre\u0301 de permanence. Ainsi, la qualification d\u2019e\u0301tablissement stable pourra ge\u0301ne\u0301ralement e\u0302tre retenue en raison de l\u2019existence d\u2019une \u00ab installation fixe d\u2019affaires \u00bb ou du fait du recours a\u0300 un \u00ab agent de\u0301pendant \u00bb.<\/p>\n<div class=\"page\" title=\"Page 14\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><strong>DANS QUEL CAS LE TE\u0301LE\u0301TRAVAIL PEUT-IL DONNER LIEU\u00a0A\u0300 UN E\u0301TABLISSEMENT STABLE ?<\/strong><\/p>\n<p>Les re\u0300gles fiscales actuelles (sur base des conventions de double imposition conclues avec les pays frontaliers) sont ge\u0301ne\u0301rales et ne visent pas spe\u0301cifiquement le cas du te\u0301le\u0301travail transfrontalier. Il convient par conse\u0301quent d\u2019effectuer une analyse au cas par cas en prenant en conside\u0301ration les crite\u0300res cumulatifs suivants:<\/p>\n<ol>\n<li>Fr\u00e9quence du recours au t\u00e9l\u00e9travail (i.e., ponctuel ou r\u00e9gulier),<span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<li>Cadre contractuel dans lequel le recours au t\u00e9l\u00e9travail s\u2019op\u00e8re (i.e., caract\u00e8re facultatif ou obligatoire pour le salari\u00e9),<span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<li>Fonctions et responsabilit\u00e9s du sala- ri\u00e9 (e.g., fonctions administratives\/ de support ou poste de direction, de commercial),<span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<li>\u00c9tendue des activit\u00e9s exerc\u00e9es par le salari\u00e9 \u00e0 son domicile (e.g., activit\u00e9 limit\u00e9e \u00e0 la r\u00e9alisation de t\u00e2ches admi- nistratives ou activit\u00e9 professionnelle r\u00e9guli\u00e8re, n\u00e9gociation\/conclusion de contrats au nom de l\u2019entreprise), et<span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<li>Organisation mat\u00e9rielle du travail \u00e0 domicile (e.g., \u00e9ventuel droit d\u2019acc\u00e8s de l\u2019employeur, mat\u00e9riel fixe\/mobile mis \u00e0 disposition par l\u2019employeur).<span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<\/ol>\n<p>Parmi ces crit\u00e8res, le caract\u00e8re facultatif ou non du t\u00e9l\u00e9travail et le type de fonctions exerc\u00e9es sont g\u00e9n\u00e9ralement consid\u00e9r\u00e9s comme \u00e9tant d\u00e9terminants dans l\u2019analyse.<\/p>\n<p><strong>QUELLES SONT LES CONSE\u0301QUENCES POUR L\u2019ENTREPRISE ?<\/strong><\/p>\n<div class=\"page\" title=\"Page 15\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Dans l\u2019hypothe\u0300se ou\u0300 l\u2019existence d\u2019un e\u0301tablissement stable serait caracte\u0301rise\u0301e, les profits de l\u2019entreprise lie\u0301s a\u0300 l\u2019activite\u0301 re\u0301alise\u0301e dans l\u2019autre pays y seront imposables a\u0300 l\u2019impo\u0302t sur le revenu des socie\u0301te\u0301s, ce qui peut donc entrai\u0302ner un cou\u0302t fiscal supple\u0301mentaire. En outre, l\u2019entreprise devra satisfaire a\u0300 des obligations fiscales de\u0301claratives dans l\u2019autre pays, telles que des formalite\u0301s d\u2019enregistrement et le de\u0301po\u0302t d\u2019une de\u0301claration fiscale.<\/p>\n<div class=\"page\" title=\"Page 15\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><strong>QUELLES PRE\u0301CAUTIONS DOIVENT DONC PRENDRE LES EMPLOYEURS ?<\/strong><\/p>\n<div class=\"page\" title=\"Page 15\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Les conse\u0301quences fiscales lie\u0301es au te\u0301le\u0301travail effectue\u0301 en raison de la pande\u0301mie ont e\u0301te\u0301 neutralise\u0301es pendant la dure\u0301e de la crise sanitaire. Du fait de la sortie de crise, les employeurs doivent de\u0301sormais en anticiper les e\u0301ventuelles conse\u0301quences fiscales a\u0300 leur niveau. Si le te\u0301le\u0301travail transfrontalier reste purement occasionnel et limite\u0301 dans la nature des ta\u0302ches re\u0301alise\u0301es, le risque d\u2019e\u0301tablissement stable devrait rester mineur. En revanche, si les employeurs de\u0301cident de permettre du te\u0301le\u0301travail de fac\u0327on re\u0301gulie\u0300re et e\u0301tendue a\u0300 la majorite\u0301 de leurs salarie\u0301s, ou si certains salarie\u0301s ayant un pouvoir de de\u0301cision ou implique\u0301s dans le de\u0301marchage de clients sont concerne\u0301s, une analyse circonstancie\u0301e sera alors requise. Il conviendra par conse\u0301quent pour chaque employeur d\u2019analyser la situation de son entreprise compte tenu de la politique de te\u0301le\u0301travail envisage\u0301e et de constituer une documentation permettant de de\u0301montrer l\u2019absence d\u2019e\u0301tablissement stable (sur base d\u2019un ensemble d\u2019indices factuels) encas de questions par les administrations fiscales e\u0301trange\u0300res.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/3&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][image_with_animation image_url=\u00a0\u00bb13257&Prime; image_size=\u00a0\u00bbfull\u00a0\u00bb animation_type=\u00a0\u00bbentrance\u00a0\u00bb animation=\u00a0\u00bbFade In\u00a0\u00bb hover_animation=\u00a0\u00bbnone\u00a0\u00bb alignment=\u00a0\u00bb\u00a0\u00bb img_link_target=\u00a0\u00bb_blank\u00a0\u00bb border_radius=\u00a0\u00bbnone\u00a0\u00bb box_shadow=\u00a0\u00bbnone\u00a0\u00bb image_loading=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb max_width_mobile=\u00a0\u00bbdefault\u00a0\u00bb img_link=\u00a0\u00bbhttps:\/\/clc.lu\/wp-content\/uploads\/2022\/06\/Connect-18.pdf\u00a0\u00bb custom_sizes_attr=\u00a0\u00bbno-scale\u00a0\u00bb el_class=\u00a0\u00bbno-scale\u00a0\u00bb][vc_column_text]Retrouvez l&rsquo;int\u00e9gralit\u00e9 du num\u00e9ro du magazine CONNECT by clc de juin 2022.[\/vc_column_text][image_with_animation image_url=\u00a0\u00bb13142&Prime; image_size=\u00a0\u00bbfull\u00a0\u00bb animation_type=\u00a0\u00bbentrance\u00a0\u00bb animation=\u00a0\u00bbFade In\u00a0\u00bb hover_animation=\u00a0\u00bbnone\u00a0\u00bb alignment=\u00a0\u00bb\u00a0\u00bb border_radius=\u00a0\u00bbnone\u00a0\u00bb box_shadow=\u00a0\u00bbnone\u00a0\u00bb image_loading=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb max_width_mobile=\u00a0\u00bbdefault\u00a0\u00bb custom_sizes_attr=\u00a0\u00bbno-scale\u00a0\u00bb el_class=\u00a0\u00bbno-scale\u00a0\u00bb][vc_column_text]Flora Castellani (\u00e0 gauche) et Laura Bacharzyna (\u00e0 droite), conseill\u00e8res fiscalit\u00e9 \u00e0 l&rsquo;UEL[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; 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phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb]\n        <style> #infobox-69e04264401fb ul li:before{\n                background-color: #57b3e5!important;\n            }\n        <\/style>\n    <div class=\"uel-infobox-wrapper\" id=\"infobox-69e04264401fb\" style=\"background: rgba(87,179,229,0.15);  color: #57b3e5!important\">\n\n        \n            <h3 class=\"infobox-headline\" style=\"color:#57b3e5\">AUTRES \u00c9L\u00c9MENTS \u00c0 NE PAS OUBLIER<\/h3>\n\n        \t    \n           <div class=\"infobox-content\">Au-dela\u0300 des aspects relatifs au risque de reconnaissance d\u2019un e\u0301tablissement stable, le te\u0301le\u0301travail transfrontalier peut engendrer d\u2019e\u0301ventuelles conse\u0301quences en matie\u0300re de fiscalite\u0301 des personnes physiques (y compris retenue sur salaires) ou de se\u0301curite\u0301 sociale, en cas de de\u0301passement des seuils annuels de tole\u0301rance fiscaux ou du seuil d\u2019affiliation en matie\u0300re de se\u0301curite\u0301 sociale.<\/p>\n<div class=\"page\" title=\"Page 15\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Ainsi, dans un contexte post-crise sanitaire du Covid-19 ou\u0300 la neutralisation des conse\u0301quences fiscales du te\u0301le\u0301travail transfrontalier arrive a\u0300 son terme, le suivi par l\u2019employeur du nombre de jours de travail preste\u0301s hors\u00a0du Luxembourg par ses salarie\u0301s est indispensable.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\t        <\/div>\n    <script>\n    <\/script>\n\n\t[\/vc_column][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb 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