{"id":4744,"date":"2025-08-07T05:26:05","date_gmt":"2025-08-07T05:26:05","guid":{"rendered":"https:\/\/neoviaq.com\/?p=4744"},"modified":"2025-11-17T13:51:16","modified_gmt":"2025-11-17T13:51:16","slug":"mise-a-disposition-transfrontaliere-de-vehicules-de-societe","status":"publish","type":"post","link":"https:\/\/neoviaq.com\/en\/mise-a-disposition-transfrontaliere-de-vehicules-de-societe\/","title":{"rendered":"\u00c9volutions importantes concernant la mise \u00e0 disposition transfrontali\u00e8re de v\u00e9hicules de soci\u00e9t\u00e9"},"content":{"rendered":"<p>L\u2019arr\u00eat \u00ab\u202fQM\u202f\u00bb de la Cour de justice de l\u2019Union europ\u00e9enne (CJUE, C-288\/19 du 20 janvier 2021), ainsi que les mesures r\u00e9centes prises par l\u2019administration fiscale allemande, donnent lieu \u00e0 un examen plus attentif de la <strong>mise \u00e0 disposition transfrontali\u00e8re de v\u00e9hicules de soci\u00e9t\u00e9<\/strong> au regard des r\u00e8gles en mati\u00e8re de TVA.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Contexte : l\u2019arr\u00eat \u00ab<\/strong><strong>\u202f<\/strong><strong>QM<\/strong><strong>\u202f<\/strong><strong>\u00bb<\/strong><strong> et sa port<\/strong><strong>\u00e9<\/strong><strong>e<\/strong><\/p>\n<p>Dans cet arr\u00eat, la CJUE a jug\u00e9 que l\u2019utilisation priv\u00e9e d\u2019un v\u00e9hicule de soci\u00e9t\u00e9 par un salari\u00e9 r\u00e9sidant dans un autre \u00c9tat membre (par exemple, en Allemagne ou en Belgique) peut \u00eatre consid\u00e9r\u00e9e, sous certaines conditions, comme une <strong>location de longue dur\u00e9e<\/strong>.<\/p>\n<p>Cela implique que l\u2019employeur luxembourgeois devient <strong>redevable de la TVA<\/strong> dans l\u2019\u00c9tat membre concern\u00e9. En effet, en cas de location de longue dur\u00e9e \u00e0 une personne non assujettie \u00e0 la TVA (par exemple, un salari\u00e9), le lieu de la prestation est r\u00e9put\u00e9 \u00eatre celui du domicile du b\u00e9n\u00e9ficiaire. Cela peut entra\u00eener non seulement une obligation de taxation, mais \u00e9galement une obligation d\u2019<strong>immatriculation \u00e0 la TVA<\/strong> dans l\u2019\u00c9tat de r\u00e9sidence du salari\u00e9.<\/p>\n<p>Cependant, cette obligation fiscale ne s\u2019applique que si la mise \u00e0 disposition du v\u00e9hicule est consid\u00e9r\u00e9e comme une prestation effectu\u00e9e <strong>\u00e0 titre on\u00e9reux<\/strong>.<\/p>\n<p>Pour la mise en \u0153uvre pratique, l&#8217;Administration de l&#8217;enregistrement, des douanes et de la TVA luxembourgeoise a pr\u00e9cis\u00e9, dans sa circulaire n\u00b0\u202f807 du 11 f\u00e9vrier 2021, les crit\u00e8res permettant de qualifier la mise \u00e0 disposition comme on\u00e9reuse :<\/p>\n<ul>\n<li>Le salari\u00e9 verse une <strong>contrepartie financi\u00e8re<\/strong> \u00e0 l\u2019employeur ;<\/li>\n<li>ou il <strong>renonce \u00e0 une partie de son salaire<\/strong> en contrepartie du v\u00e9hicule (\u00ab salary sacrifice \u00bb) ;<\/li>\n<li>ou il <strong>choisit entre diff\u00e9rents avantages<\/strong> offerts par l&#8217;employeur.<\/li>\n<\/ul>\n<p>En outre, le salari\u00e9 doit b\u00e9n\u00e9ficier du droit d\u2019utilisation priv\u00e9e pendant plus de 30 jours et d\u2019un droit de disposition durable sur le v\u00e9hicule.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>D\u00e9veloppements actuels en Allemagne<\/strong><\/p>\n<p>Apr\u00e8s une p\u00e9riode de r\u00e9serve, l\u2019administration fiscale de Saarbr\u00fccken a r\u00e9cemment pris des mesures en contactant plusieurs entreprises luxembourgeoises employant des salari\u00e9s r\u00e9sidant en Allemagne, afin de leur demander une r\u00e9gularisation fiscale imm\u00e9diate li\u00e9e \u00e0 la mise \u00e0 disposition des v\u00e9hicules.<\/p>\n<p>Il convient de noter que l\u2019administration allemande n\u2019applique pas de mani\u00e8re diff\u00e9renci\u00e9e les crit\u00e8res d\u00e9finis par la CJUE ou l\u2019administration luxembourgeoise. En effet, <strong>toute mise \u00e0 disposition d\u2019un v\u00e9hicule de soci\u00e9t\u00e9 avec usage priv\u00e9<\/strong> <strong>est g\u00e9n\u00e9ralement consid\u00e9r\u00e9e comme une location de longue dur\u00e9e \u00e0 titre on\u00e9reux<\/strong> \u2013 ind\u00e9pendamment, par exemple, de l\u2019existence d\u2019un renoncement au salaire ou d\u2019un accord sp\u00e9cifique.<\/p>\n<p>De plus, il convient de souligner que les dirigeants d\u2019entreprises luxembourgeoises peuvent \u00eatre poursuivis p\u00e9nalement en Allemagne si l\u2019administration consid\u00e8re qu\u2019une prestation taxable n\u2019a pas \u00e9t\u00e9 correctement d\u00e9clar\u00e9e.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Situation en Belgique<\/strong><\/p>\n<p>L\u2019arr\u00eat de la CJUE est \u00e9galement pertinent pour les cas dans lesquels des entreprises luxembourgeoises emploient des salari\u00e9s r\u00e9sidant en Belgique et leur mettent des v\u00e9hicules \u00e0 disposition.<br \/>\nM\u00eame si nous ne sommes actuellement pas inform\u00e9s de mesures de contr\u00f4le de la part de l\u2019administration fiscale belge, nous recommandons n\u00e9anmoins un examen attentif des accords contractuels.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Diff\u00e9rences selon les pays en mati\u00e8re de taxation et de r\u00e9troactivit\u00e9<\/strong><\/p>\n<p>La mise en \u0153uvre concr\u00e8te des r\u00e8gles de TVA varie selon les pays \u2013 tant en ce qui concerne le calcul de la base imposable que l\u2019\u00e9tendue de la r\u00e9troactivit\u00e9.<\/p>\n<p>Alors que la Belgique exige une r\u00e9gularisation r\u00e9troactive de l\u2019usage priv\u00e9 des v\u00e9hicules de soci\u00e9t\u00e9 par les frontaliers \u00e0 partir du 1er juillet 2021, l\u2019Allemagne impose une r\u00e9gularisation r\u00e9troactive jusqu\u2019\u00e0 l\u2019ann\u00e9e 2013.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Que devez-vous faire ?<\/strong><\/p>\n<p>En cas de mise \u00e0 disposition transfrontali\u00e8re de v\u00e9hicules, nous vous recommandons de v\u00e9rifier les points suivants :<\/p>\n<ul>\n<li>Existe-t-il un <strong>accord document\u00e9<\/strong> concernant l\u2019utilisation du v\u00e9hicule (par exemple, un renoncement au salaire, une convention de r\u00e9mun\u00e9ration, un accord individuel de mise \u00e0 disposition de v\u00e9hicule) ?<\/li>\n<li>Cette mise \u00e0 disposition est-elle <strong>clairement d\u00e9finie dans le contrat de travail<\/strong> ou un avenant ?<\/li>\n<li>L\u2019utilisation r\u00e9elle correspond-elle aux dispositions contractuelles pr\u00e9vues ?<\/li>\n<\/ul>\n<p>Nous sommes \u00e0 votre disposition pour vous aider \u00e0 analyser vos dispositions existantes et, si n\u00e9cessaire, \u00e0 \u00e9laborer ensemble une solution juridiquement s\u00fbre et pragmatique.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019arr\u00eat \u00ab\u202fQM\u202f\u00bb de la Cour de justice de l\u2019Union europ\u00e9enne (CJUE, C-288\/19 du 20 janvier 2021), ainsi que les mesures r\u00e9centes prises par l\u2019administration fiscale allemande, donnent lieu \u00e0 un examen plus attentif de la mise \u00e0 disposition transfrontali\u00e8re de v\u00e9hicules de soci\u00e9t\u00e9 au regard des r\u00e8gles en mati\u00e8re de TVA. &nbsp; Contexte : l\u2019arr\u00eat [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":4725,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[113,71,54],"tags":[],"class_list":["post-4744","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-en-2","category-fiscalite-en","category-payroll-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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