Maître Gisela Ruth SUCHY

Avocat au barreau de Versailles

Compétences : Droit fiscal et droit douanier, Droit public, Droit immobilier, Droit de la famille, des personnes et de leur patrimoine, Droit pénal des affaires, Droit du travail et social, Droit des étrangers et de la nationalité, Droit des garanties, des sûretés et des mesures d'exécution, Droit de la protection des données personnelles

Barreau : Versailles

Adresse : 17 Place des Bruyères 78260 ACHERES

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Publié le 28/03/2021

Précisions sur l'élimination des doubles impositions entre la France et le Luxembourg, publication de l'avenant du 10 octobre 2019 modifiant l'article 22 paragraphe 1 de la convention du 10 mars 2018

Article juridique - Droit fiscal et droit douanier

Par Me Gisela Ruth SUCHY

Précisions sur l'élimination des doubles impositions entre la France et le Luxembourg, publication de l'avenant du 10 octobre 2019 modifiant l'article 22 paragraphe 1 de la convention du 10 mars 2018

L'article 22, paragraphe 1 de la nouvelle convention fiscale franco-luxembourgeoise (de 2018) traite de l'élimination par la des doubles impositions frappant les résidents français. A l'origine, il était rédigé de façon étonnament confuse, mélangeant fortune et revenu tout en manquant des tournures habituelles. Un peu comme s'il avait été bâclé pour pouvoir signer la convention.

Ce défaut a été réparé par un avenant du 10 octobre 2019, publié en France par le décret n° 2021-320 du 25 mars.

Désormais, l'imposition du revenu fait l'objet du (a), la fortune fait l'objet du (b).

Pour l'imposition du revenu, la convention prévoit désormais l'élimination de la double imposition par la technique du crédit d'impôt limité à la double imposition effective. Ce crédit d'impôt correspond à l'impôt français, sauf pour certains revenus et en particulier les revenus de valeurs mobilières, où il correspond à l'impôt luxembourgeois dans la limite de l'impôt français correspondant.

La double imposition à l'impôt sur la fortune est éliminée par l'octroi d'un crédit d'impôt correspondant à l'impôt luxembourgeois dans les limites de l'impôt français correspondant.

Le (c) (i), définition de "montant de l'impôt français correspondant à ces revenus" est resté inchangé, mais a été restreint au seul impôt sur le revenu.

Le (d) est devenu un (c) (ii) et substitue la notion d'" impôt effectivement supportée" à celle d"'impôt payé".

L'impôt sur les sociétés a fait son apparition en admettant une situation de double imposition des personnes passible de l'impôt sur les sociétés qui sera éliminée par l'octroi d'un crédit d'impôt correspondant à l'impôt luxembourgeois dans les limites de l'impôt français correspondant.