{"id":395769,"date":"2026-11-04T13:31:23","date_gmt":"2026-11-04T13:31:23","guid":{"rendered":"https:\/\/fiduciaire-luxconcept.lu\/?p=395769"},"modified":"2026-11-04T13:37:29","modified_gmt":"2026-11-04T13:37:29","slug":"%f0%9f%93%a2-classe-dimpot-unique-au-luxembourg-que-preparer-des-maintenant","status":"publish","type":"post","link":"https:\/\/fiduciaire-luxconcept.lu\/en\/%f0%9f%93%a2-classe-dimpot-unique-au-luxembourg-que-preparer-des-maintenant\/","title":{"rendered":"\ud83d\udce2 Classe d\u2019imp\u00f4t unique au Luxembourg : que pr\u00e9parer d\u00e8s maintenant ?"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb link_option_url=\u00a0\u00bbhttps:\/\/gouvernement.lu\/fr\/actualites\/toutes_actualites\/communiques\/2026\/10-octobre\/28-roth-classe-impot.html\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p><strong>1 &#8211; LES DATES CL\u00c9S<\/strong><\/p>\n<ul>\n<li>28 octobre 2026 : adoption du projet de loi n\u00b08676 par la Chambre des d\u00e9put\u00e9s<\/li>\n<li>1er janvier 2028 : application annonc\u00e9e de la nouvelle classe d&rsquo;imp\u00f4t.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>2 &#8211; QUELLE SITUATION VOUS CONCERNE ?<\/strong><\/p>\n<ul>\n<li>Classe 1 ou 1A et nouveaux contribuables : Passage \u00e0 la nouvelle classe annonc\u00e9e \u00e0 partir de 2028.<\/li>\n<li>Imposition collective avant le 1er janvier 2028 : Possibilit\u00e9 annonc\u00e9e de conserver la cat\u00e9gorisation de l&rsquo;ancienne classe 2 pendant 25 ans. (Conditions de transition \u00e0 v\u00e9rifier dans le texte d\u00e9finitif).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>3 &#8211; D&rsquo;AUTRES MESURES \u00c0 EXAMINER<\/strong> (acc\u00e8s et effets \u00e0 examiner selon votre situation et les conditions applicables)<\/p>\n<ul>\n<li>Cr\u00e9dit d&rsquo;imp\u00f4t monoparental : 4.008\u20ac.<\/li>\n<li>Abattement petite enfance : 5.400\u20ac.<\/li>\n<li>Hausse annonc\u00e9e des plafonds de d\u00e9ductibilit\u00e9 fiscale.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>4 &#8211; VOTRE DOSSIER \u00c0 PR\u00c9PARER<\/strong><\/p>\n<ul>\n<li>Dernier bulletin d&rsquo;imposition<\/li>\n<li>Revenus de chaque conjoint, y compris \u00e0 l&rsquo;\u00e9tranger<\/li>\n<li>Charges d\u00e9ductibles et justificatifs<\/li>\n<li>Changement familiaux et\/ou professionnels envisag\u00e9s<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>5 &#8211; ET POUR VOUS, QUELS SC\u00c9NARIOS COMPARER ?<\/strong><\/p>\n<p>Contactez Luxconcept pour pr\u00e9parer l&rsquo;analyse de votre situation fiscale \u00e0 l&rsquo;horizon 2028, pour anticiper les \u00e9volutions fiscales \u00e0 partir de votre situation concr\u00e8te.<\/p>\n<p>&nbsp;<\/p>\n<p>Source : Minist\u00e8re des Finances, communiqu\u00e9 du 28 octobre 2026 &#8211; gouvernement.lu<\/p>\n<p>Informations \u00e0 confronter au texte d\u00e9finitif et aux conditions applicables.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le projet de loi n\u00b0 8676, adopt\u00e9 par la Chambre le 28 octobre 2026, pr\u00e9voit ses premiers d\u00e9ploiements d\u00e8s 2028.<\/p>","protected":false},"author":3,"featured_media":395772,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-395769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ud83d\udce2 Classe d\u2019imp\u00f4t unique au Luxembourg : que pr\u00e9parer d\u00e8s maintenant ? 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