{"id":6258,"date":"2020-03-18T17:03:56","date_gmt":"2020-03-18T17:03:56","guid":{"rendered":"https:\/\/uel.lu\/?post_type=article&p=6258"},"modified":"2022-05-19T14:53:02","modified_gmt":"2022-05-19T12:53:02","slug":"mesures-fiscales-de-soutien-aux-entreprises-et-independants-face-a-la-pandemie-du-covid-19","status":"publish","type":"article","link":"https:\/\/uel.lu\/fr\/article\/mesures-fiscales-de-soutien-aux-entreprises-et-independants-face-a-la-pandemie-du-covid-19\/","title":{"rendered":"Mesures fiscales de soutien aux entreprises"},"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″ 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″ background_hover_color_opacity=\u00a0\u00bb1″ 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″ width=\u00a0\u00bb1\/1″ 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

Face \u00e0 la crise li\u00e9e \u00e0 la propagation du Covid-19, le Gouvernement a d\u00e9cid\u00e9 de mettre en \u0153uvre plusieurs mesures fiscales en faveur des personnes morales et des personnes physiques.<\/h4>\n[\/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″ 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″ background_hover_color_opacity=\u00a0\u00bb1″ 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″ width=\u00a0\u00bb2\/3″ 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]L’objectif principal de ces mesures est de pallier aux besoins de financement et de liquidit\u00e9s des entreprises et des ind\u00e9pendants qui sont fortement impact\u00e9s par les restrictions \u00e9conomiques actuelles.<\/p>\n

Au niveau des imp\u00f4ts directs, des facilit\u00e9s en mati\u00e8re d’avances d’imp\u00f4t ainsi que des d\u00e9lais de paiement seront accord\u00e9s aux entreprises et ind\u00e9pendants. Plus pr\u00e9cis\u00e9ment, les personnes morales et les personnes physiques exer\u00e7ant une activit\u00e9 g\u00e9n\u00e9rant un b\u00e9n\u00e9fice commercial, un b\u00e9n\u00e9fice agricole et forestier ou un b\u00e9n\u00e9fice provenant de l’exercice d’une profession lib\u00e9rale, qui rencontrent des probl\u00e8mes de liquidit\u00e9s en raison de la pand\u00e9mie Covid-19 peuvent faire une simple demande d’annulation des avances en mati\u00e8re d’imp\u00f4t pour les 2 premiers trimestres de 2020. Sont vis\u00e9s par cette mesure l’imp\u00f4t sur le revenu (des collectivit\u00e9s) et l’imp\u00f4t commercial communal.<\/p>\n

Par ailleurs, ces m\u00eames personnes peuvent solliciter, pour les imp\u00f4ts venant \u00e0 \u00e9ch\u00e9ance apr\u00e8s le 29 f\u00e9vrier 2020, un d\u00e9lai de paiement de quatre mois. Ce d\u00e9lai de paiement n’entra\u00eenera pas des int\u00e9r\u00eats de retards et concerne l’imp\u00f4t sur le revenu (des collectivit\u00e9s), l’imp\u00f4t commercial communal et l’imp\u00f4t sur la fortune.<\/p>\n

Pour b\u00e9n\u00e9ficier de ces deux mesures pr\u00e9cit\u00e9es, il suffit d’envoyer \u00e0 l’Administration des contributions directes les formulaires respectifs, qui sont d\u00e9sormais disponibles sur l’adresse suivante: https:\/\/impotsdirects.public.lu\/<\/a>. La demande est d’office accept\u00e9e d\u00e8s r\u00e9ception par l’administration. La date limite pour la remise des d\u00e9clarations\u00a0d’imp\u00f4t est report\u00e9e au\u00a030 juin. Cette d\u00e9cision est applicable aussi bien pour les personnes morales que pour les personnes physiques. Le d\u00e9lai pour remettre, pour r\u00e9voquer ou modifier une demande d’imposition individuelle est report\u00e9 \u00e0 cette m\u00eame date.<\/p>\n

Au niveau des imp\u00f4ts indirects, l’Administration de l’enregistrement, des domaines et de la TVA remboursera d\u00e8s cette semaine tous les soldes cr\u00e9diteurs TVA en dessous de 10.000 euros. Il s’agit d’une mesure qui permettra de subvenir aux besoins de liquidit\u00e9s d’environ 20.000 entreprises \u00e9tablies au Grand-Duch\u00e9.<\/p>\n

Communiqu\u00e9 par le minist\u00e8re des Finances<\/em>[\/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″ background_hover_color_opacity=\u00a0\u00bb1″ 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″ width=\u00a0\u00bb1\/3″ 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

Source<\/strong><\/h4>\n

Minist\u00e8re des Finances<\/a><\/h4>\n

Formulaires<\/strong><\/h4>\n

Demande d’un d\u00e9lai de paiement<\/a><\/h4>\n

Demande d’annulation des avances trimestrielles<\/a><\/h4>\n

Plus d’informations concernant le Coronavirus\u00a0<\/strong><\/h4>\n

Informations et recommendations pour les entreprises<\/a><\/h4>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"featured_media":6284,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"slidercat":[],"class_list":{"0":"post-6258","1":"article","2":"type-article","3":"status-publish","4":"has-post-thumbnail","6":"category-non-classifiee"},"acf":[],"yoast_head":"\nMesures fiscales de soutien aux entreprises - UEL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uel.lu\/fr\/article\/mesures-fiscales-de-soutien-aux-entreprises-et-independants-face-a-la-pandemie-du-covid-19\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mesures fiscales de soutien aux entreprises - UEL\" \/>\n<meta property=\"og:description\" content=\"[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″ 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″ background_hover_color_opacity=\u00a0\u00bb1″ 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″...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/uel.lu\/fr\/article\/mesures-fiscales-de-soutien-aux-entreprises-et-independants-face-a-la-pandemie-du-covid-19\/\" \/>\n<meta property=\"og:site_name\" content=\"UEL\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-19T12:53:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/uel.lu\/wp-content\/uploads\/2020\/03\/calculator-1680905_1920.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@uel_lu\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/uel.lu\/fr\/article\/mesures-fiscales-de-soutien-aux-entreprises-et-independants-face-a-la-pandemie-du-covid-19\/\",\"url\":\"https:\/\/uel.lu\/fr\/article\/mesures-fiscales-de-soutien-aux-entreprises-et-independants-face-a-la-pandemie-du-covid-19\/\",\"name\":\"Mesures fiscales de soutien aux entreprises - 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