Publication de l'échange de lettres entre la France et la Suisse prévoyant la mise en place d'une attestation de résidence fiscale des travailleurs frontaliers
| Auteur | Legal News |
Par un accord du 11 avril 1983, le gouvernement de la République française et le Conseil fédéral suisse ont instauré un régime fiscal spécifique pour les travailleurs frontaliers. Cet accord est repris dans la convention signée à Paris le 9 septembre 1966 entre la France et la Suisse en vue d'éviter les doubles impositions en matière d'impôts sur le revenu et sur la fortune modifiée par les avenants du 3 décembre 1969 et du 22 juillet 1997. En vertu de cet accord, les salaires, traitements et autres rémunérations similaires perçus par les travailleurs frontaliers ne sont imposables que dans l'Etat dont ils sont résidents, et non dans l'Etat dans lequel ils exercent leur activité. A partir du 1er janvier 2008, pour bénéficier de l'exonération de retenue à la source sur leur salaire, les salariés qui remplissent les conditions prévues par cet accord doivent remettre à leur employeur établi dans l'autre Etat, une attestation de résidence visée par l'administration fiscale de leur Etat de résidence. A défaut de production de cette attestation, l'employeur est tenu de prélever la retenue à la source, conformément aux dispositions légales en vigueur. Pour les frontaliers résidant en France, les attestations de résidence à compléter sont celles...
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