Prêts préférentiels accordés par l`employeur Vom Arbeitgeber

09/01/2015
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R Ê T S
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O R Z U G S D A R L E H E N
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R E F E R E N T I A L
P R É F É R E N T I E L S
L O A N S
Prêts préférentiels accordés
par l’employeur
Vom Arbeitgeber gewährtes
Vorzugsdarlehen
Il est de pratique courante, notamment dans
le secteur financier, que l'employeur accorde
à ses salariés des prêts personnels ou des
prêts hypothécaires soit sans intérêts, soit le
plus souvent à des taux d'intérêt réduits. Ces
économies d'intérêts réalisées par les salariés
constituent un avantage en nature imposable.
Es ist, insbesondere im Finanzbereich, üblich,
dass der Arbeitgeber seinen Arbeitnehmern
zinslose oder häufiger noch zinsgünstige
persönliche Kleinkredite oder
Hypothekarkredite gewährt. Die von den
Arbeitnehmern erzielte Zinsersparnis stellt
einen steuerpflichtigen geldwerten Vorteil
dar.
Afin d'évaluer cet avantage en nature, le
législateur a fixé un taux de référence
considéré comme taux du marché et qui est
adapté périodiquement. Le règlement grandducal du 23 décembre 2014 fixe ce taux à
1,5% à partir de l'année 2015 (contre 2% en
2014). L'employeur qui accorde à ses salariés,
soit directement soit par l'intermédiaire d'un
tiers, un prêt dont le taux d'intérêts est
inférieur à 1,5% doit s'assurer que l'avantage
en nature est imposé via le décompte de
rémunération du salarié.
Für die Ermittlung dieses geldwerten Vorteils
hat der Gesetzgeber einen als marktüblich
angenommenen Zinssatz festgelegt, der
regelmäßig angepasst wird. Durch
großherzogliche Verordnung vom 23.
Dezember 2014 wurde der Zinssatz ab dem
Steuerjahr 2015 auf 1,5% festgesetzt (im
Vergleich zu 2% für 2014). Gewährt der
Arbeitgeber seinen Arbeitnehmern, sei es
direkt oder durch einen Dritten, einen Kredit
zu seinem Zinssatz von unter 1,5%, muss er
dafür Sorge tragen, dass der diesbezügliche
geldwerte Vorteil im Rahmen der
Gehaltsabrechnung des Arbeitnehmers
versteuert wird.
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Preferential loans granted by
the employer
It is general practice for employers,
particularly within the financial sector, to
grant employees personal or mortgage loans
either interest-free (“preferential” loans) or
more often with below-market interest rate.
These interest savings made by employees are
considered as taxable benefit in kind.
In order to evaluate this benefit in kind, the
legislator has fixed a reference rate
considered as the market interest rate and
which is adapted regularly. The grand-ducal
regulation of December 23rd, 2014 has fixed
this interest rate to 1.5 % as from the tax
year 2015 (against 2 % in 2014). The
employer who grants his employes either
directly or via a third party a loan with
interest rate lower than 1.5 % must insure
that the benefit in kind is taxed through the
employee’s salary statement.
CONTACTS
Angela GEBERT
Joëlle LYAUDET
Director
Partner
+352 45 123 248
+352 45 123 307
[email protected]
[email protected]
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