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<title>Remboursement de la CSG Frontalier : ce qu'il faut faire</title>
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<p><span style="font-weight: 400;">La </span><span style="color: #1f49b6;"><b>CSG</b></span><span style="font-weight: 400;"> et la </span><span style="color: #1f49b6;"><b>CRDS</b></span><span style="font-weight: 400;"> sont des prélèvements sociaux imposables pour tous les salariés français étant couverts par le régime général d’assurance maladie. Les frontaliers se sont vus dans l’obligation de régler ces </span><span style="color: #1f49b6;"><b>cotisations</b></span><span style="font-weight: 400;"> sur leurs </span><span style="color: #1f49b6;"><b>revenus du patrimoine</b></span><span style="font-weight: 400;">, malgré leur statut particulier et leur affiliation à la </span><span style="color: #1f49b6;"><b>LAMal</b></span><span style="font-weight: 400;"> ou à la </span><span style="color: #1f49b6;"><b>CMU</b></span><span style="font-weight: 400;"> frontalier. Depuis les nouvelles dispositions légales, l’administration fiscale est redevable d’une partie de ces charges sociales prélevées sans doute à tort. Mais quelles sont les démarches à effectuer pour </span><span style="color: #1f49b6;"><b>se faire rembourser la CSG frontalier</b></span><span style="font-weight: 400;"><span style="color: #1f49b6;"> </span>? Quel est le délai à respecter ? Mon courtier frontalier vous détaille tout dans cet article.</span></p>
<p> </p>
<div id="ez-toc-container" class="ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction">
<div class="ez-toc-title-container"><p class="ez-toc-title">Sommaire</p>
</div><nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class="ez-toc-link ez-toc-heading-1" href="#Cest_quoi_la_CSG_et_CRDS%E2%80%89" title="C’est quoi la CSG et CRDS ?">C’est quoi la CSG et CRDS ?</a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class="ez-toc-link ez-toc-heading-2" href="#Prelevements_sur_les_revenus_dactivite" title="Prélèvements sur les revenus d’activité">Prélèvements sur les revenus d’activité</a></li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class="ez-toc-link ez-toc-heading-3" href="#Prelevements_sur_les_revenus_de_remplacement" title="Prélèvements sur les revenus de remplacement">Prélèvements sur les revenus de remplacement</a></li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class="ez-toc-link ez-toc-heading-4" href="#Prelevements_sur_les_revenus_du_capital" title="Prélèvements sur les revenus du capital">Prélèvements sur les revenus du capital</a></li></ul></li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class="ez-toc-link ez-toc-heading-5" href="#Qui_est_exonere_de_la_CSG_et_CRDS%E2%80%89" title="Qui est exonéré de la CSG et CRDS ?">Qui est exonéré de la CSG et CRDS ?</a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class="ez-toc-link ez-toc-heading-6" href="#Exoneration_des_prelevements_sociaux_selon_certaines_situations" title="Exonération des prélèvements sociaux selon certaines situations">Exonération des prélèvements sociaux selon certaines situations</a></li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class="ez-toc-link ez-toc-heading-7" href="#Un_bareme_de_prelevement_soumis_aux_revenus" title="Un barème de prélèvement soumis aux revenus">Un barème de prélèvement soumis aux revenus</a></li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class="ez-toc-link ez-toc-heading-8" href="#Prelevements_sociaux_pour_les_frontaliers" title="Prélèvements sociaux pour les frontaliers">Prélèvements sociaux pour les frontaliers</a></li></ul></li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class="ez-toc-link ez-toc-heading-9" href="#Comment_se_faire_rembourser_la_CSG_pour_les_frontaliers%E2%80%89" title="Comment se faire rembourser la CSG pour les frontaliers ?">Comment se faire rembourser la CSG pour les frontaliers ?</a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class="ez-toc-link ez-toc-heading-10" href="#Des_prelevements_percus_a_tort_pour_les_frontaliers" title="Des prélèvements perçus à tort pour les frontaliers">Des prélèvements perçus à tort pour les frontaliers</a></li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class="ez-toc-link ez-toc-heading-11" href="#Procedure_de_remboursement_CSG_frontalier_sur_les_revenus_du_patrimoine" title="Procédure de remboursement CSG frontalier sur les revenus du patrimoine">Procédure de remboursement CSG frontalier sur les revenus du patrimoine</a></li></ul></li></ul></nav></div>
<h2><span class="ez-toc-section" id="Cest_quoi_la_CSG_et_CRDS%E2%80%89"></span><span style="font-weight: 400; color: #1f49b6;">C’est quoi la CSG et CRDS ?</span><span class="ez-toc-section-end"></span></h2>
<p><span style="font-weight: 400;">La</span> <span style="font-weight: 400;">Contribution de Remboursement de la Dette Sociale (CRDS)</span><b> </b><span style="font-weight: 400;">et la</span> <span style="font-weight: 400;">Cotisation Sociale Généralisée (CSG)</span><b> </b><span style="font-weight: 400;">sont des taxes qui visent à financer la protection sociale en France et à résorber l’endettement de la sécurité sociale. Ces contributions sociales sont dues au titre du revenu imposable. Tous les salariés domiciliés en France et </span><span style="font-weight: 400;">à la charge d’un régime obligatoire français d’assurance maladie sont assujettis à ce prélèvement social.</span></p>
<p> </p>
<h3><span class="ez-toc-section" id="Prelevements_sur_les_revenus_dactivite"></span><span style="color: #ec6b00;"><b>Prélèvements sur les revenus d’activité</b></span><span class="ez-toc-section-end"></span></h3>
<p><span style="font-weight: 400;">Ce sont</span> <span style="font-weight: 400;">des prélèvements sociaux obligatoires</span> <span style="font-weight: 400;">dus sur les revenus d’activité tels que :</span></p>
<ul>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">les salaires, indemnités et primes ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">les bénéfices industriels et commerciaux : revenus des personnes qui exercent une activité commerciale, industrielle ou artisanale ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">les bénéfices non commerciaux, activité libérale ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">les bénéfices agricoles.</span></li>
</ul>
<p> </p>
<h3><span class="ez-toc-section" id="Prelevements_sur_les_revenus_de_remplacement"></span><span style="color: #ec6b00;"><b>Prélèvements sur les revenus de remplacement</b></span><span class="ez-toc-section-end"></span></h3>
<p><span style="font-weight: 400;">Cette taxation concerne également ce que l’on nomme les revenus de remplacement à savoir :</span></p>
<ul>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">les indemnités journalières versées par la sécurité sociale ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">les allocations chômage ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">la préretraite ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">la pension de retraite ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">la pension d’invalidité ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">les aides et allocations.</span></li>
</ul>
<p><span style="font-weight: 400;">Les taux de prélèvement sont variables selon les types de revenus du contribuable. À titre d’exemple, le montant de la CSG s’élève à 9,20 % et celui de la CRDS à 0,50 % pour les revenus d’activité. C’est un taux fixe et unique. Tandis que pour les allocations chômage, le calcul est effectué selon le revenu fiscal de référence.</span></p>
<p> </p>
<h3><span class="ez-toc-section" id="Prelevements_sur_les_revenus_du_capital"></span><span style="color: #ec6b00;"><b>Prélèvements sur les revenus du capital</b></span><span class="ez-toc-section-end"></span></h3>
<p><span style="font-weight: 400;">La CSG et CRDS s’appliquent également sur les revenus du patrimoine tels que :</span></p>
<ul>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">revenus fonciers : loyers, plus-values immobilières ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">rentes viagères à titre onéreux ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">revenus de capitaux mobiliers ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">plus-values mobilières ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">revenus imposés sur le revenu dans la catégorie des BIC, BNC et BA et non assujettis au titre des revenus d’activité et de remplacement du type revenus des locations meublées non professionnelles ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">produits de placement soumis à prélèvement libératoire : bons du Trésor, obligations ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">revenus, produits et gains exonérés d’impôt sur le revenu ou soumis à des règles particulières d’imposition : plans et comptes d’épargne logement (PEL), assurance-vie, plan d’épargne en actions (PEA) ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">dividendes</span><span style="font-weight: 400;"> ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">intéressement</span><span style="font-weight: 400;"> et </span><span style="font-weight: 400;">participation</span><span style="font-weight: 400;">.</span></li>
</ul>
<p><span style="font-weight: 400;">Il est important de noter que les revenus du patrimoine et de placement sont soumis à la fois à la CSG, à la CRDS, </span><span style="color: #1f49b6;"><b>mais aussi au prélèvement de solidarité dont la taxe s’élève à 7,5 %</b></span><span style="font-weight: 400;">. </span></p>
<p> </p>
<h2><span class="ez-toc-section" id="Qui_est_exonere_de_la_CSG_et_CRDS%E2%80%89"></span><span style="font-weight: 400; color: #1f49b6;">Qui est exonéré de la CSG et CRDS ?</span><span class="ez-toc-section-end"></span></h2>
<p> </p>
<h3><span class="ez-toc-section" id="Exoneration_des_prelevements_sociaux_selon_certaines_situations"></span><span style="color: #ec6b00;"><b>Exonération des prélèvements sociaux selon certaines situations</b></span><span class="ez-toc-section-end"></span></h3>
<p><span style="font-weight: 400;">Comme évoqué précédemment, les taux sont applicables en fonction de la nature des revenus. Certains en sont intégralement exonérés comme :</span></p>
<ul>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">certaines primes et aides : prime exceptionnelle de pouvoir d’achat, aides de l’employeur à financer les activités sportives, participation aux loisirs culturels ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">les frais professionnels : tickets restaurant, frais de transport ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">la rémunération des apprentis ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">les sommes perçues dans le cadre du volontariat ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">les allocations chômage dès lors que les prélèvements risquent de faire baisser le montant net de l’allocation sous la barre du SMIC brut ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">la rémunération exclusivement basée sur des avantages en nature.</span></li>
</ul>
<p><span style="font-weight: 400;">Il est important également de spécifier que </span><span style="color: #1f49b6;"><b>selon le type de revenus, certains seront exemptés de CSG, mais pas de CRDS</b></span><span style="font-weight: 400;">, ce qui est le cas par exemple pour les Allocations familiales ou encore les Allocations logement.</span></p>
<p> </p>
<h3><span class="ez-toc-section" id="Un_bareme_de_prelevement_soumis_aux_revenus"></span><span style="color: #ec6b00;"><b>Un barème de prélèvement soumis aux revenus</b></span><span class="ez-toc-section-end"></span></h3>
<p><span style="font-weight: 400;">En fonction de la nature des revenus, le taux appliqué est fixe ou dépendant des montants déclarés. Prenons l’exemple des <a href="https://moncourtierfrontalier.com/payer-csg-crds-retraite-suisse/">retraites soumises également à la CSG et à la CRDS</a>. Les taux applicables sont différents et sont calculés par rapport au revenu fiscal de référence ainsi qu’au quotient familial. Dans certains cas, notamment pour les plus petites retraites, la taxe est intégralement exonérée. Ainsi, après déclaration, les pensions de retraite sont prélevées ou exonérées selon un barème comprenant 4 taux :</span></p>
<table width="0">
<thead>
<tr>
<td colspan="5" width="773"><strong><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #1f49b6;">Taux des prélèvements sociaux sur les pensions de retraite</span></strong></td>
</tr>
<tr>
<td width="362"><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #1f49b6;"><strong>Quotient familial</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #1f49b6;"><strong>Taux zéro</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #1f49b6;"><strong>Taux réduit</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #1f49b6;"><strong>Taux médian</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #1f49b6;"><strong>Taux normal</strong></span></td>
</tr>
</thead>
<tbody>
<tr>
<td width="362"><span style="font-family: tahoma, arial, helvetica, sans-serif;">Taux global CSG</span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif;">Exonération</span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>3,8 %</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>6,6 %</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>8,3 %</strong></span></td>
</tr>
<tr>
<td width="362"><span style="font-family: tahoma, arial, helvetica, sans-serif;">Taux CSG déductible de l’impôt sur le revenu</span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif;">Exonération</span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>3,8 %</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>4,2 %</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>5,9 %</strong></span></td>
</tr>
<tr>
<td width="362"><span style="font-family: tahoma, arial, helvetica, sans-serif;">Taux CRDS</span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif;">Exonération</span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>0,50 %</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>0,50 %</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>0,50 %</strong></span></td>
</tr>
<tr>
<td width="362"><span style="font-family: tahoma, arial, helvetica, sans-serif;">Taux de la contribution additionnelle pour l’autonomie (Casa)</span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif;">Exonération</span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif;">Exonération</span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>0,30 %</strong></span></td>
<td><span style="font-family: tahoma, arial, helvetica, sans-serif; color: #ec6b00;"><strong>0,30 %</strong></span></td>
</tr>
</tbody>
</table>
<p> </p>
<p><span style="font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;"><em>Source</em> : <span style="color: #ec6b00;"><a style="color: #ec6b00;" href="https://www.demarches.interieur.gouv.fr/particuliers/csg-crds-revenus-activite-remplacement" target="_blank" rel="noopener">https://www.demarches.interieur.gouv.fr/particuliers/csg-crds-revenus-activite-remplacement</a></span></span></p>
<p> </p>
<h3><span class="ez-toc-section" id="Prelevements_sociaux_pour_les_frontaliers"></span><span style="color: #ec6b00;"><b>Prélèvements sociaux pour les frontaliers</b></span><span class="ez-toc-section-end"></span></h3>
<p><span style="font-weight: 400;">Concernant les frontaliers et leur statut particulier, l’imposition est différente et a fait l’objet de nombreuses procédures administratives et d’un long contentieux ces dernières années.</span><span style="font-weight: 400;"><br />
</span><span style="font-weight: 400;">En effet, les cotisations sociales sont dues par les salariés à la charge d’un régime obligatoire français d’assurance maladie. </span><span style="font-weight: 400;"><br />
</span><span style="font-weight: 400;">Ainsi, les frontaliers et résidents suisses affiliés à un régime autre que la Sécurité Sociale sont par conséquent exonérés de contribution sociale, soit : 9,7 % de CSG et CRDS sur les revenus du patrimoine et produits de placement. Néanmoins, ils restent redevables du prélèvement de solidarité s’élevant à 7,5 %.</span></p>
<p><span style="font-weight: 400;">Il semblerait que ces dispositions n’aient pas toujours été appliquées par le fisc ces dernières années</span><b>. </b><span style="font-weight: 400;">Les frontaliers ont donc</span> <span style="font-weight: 400;">été soumis à l’imposition de la CGS et de la CRDS. Depuis la loi de finances 2019, la France a l’interdiction de prélever la CGS et CRDS des revenus provenant du capital des frontaliers. L’administration fiscale se voit donc dans l’obligation de rembourser ces sommes perçues indûment.</span></p>
<h2><span class="ez-toc-section" id="Comment_se_faire_rembourser_la_CSG_pour_les_frontaliers%E2%80%89"></span><b><br />
</b><span style="color: #1f49b6;"><b>Comment se faire rembourser la CSG pour les frontaliers ?</b></span><span class="ez-toc-section-end"></span></h2>
<h3><span class="ez-toc-section" id="Des_prelevements_percus_a_tort_pour_les_frontaliers"></span><b><br />
</b><span style="color: #ec6b00;"><b>Des prélèvements perçus à tort pour les frontaliers</b></span><span class="ez-toc-section-end"></span></h3>
<p><span style="font-weight: 400;">Pendant plusieurs années, la France a effectué des prélèvements sociaux sur les revenus du patrimoine et de placement des frontaliers alors qu’ils n’étaient pas affiliés à la protection sociale française. Dans les faits, il n’était pas juste que nos frontaliers paient la contribution sociale généralisée, alors qu’ils cotisent déjà pour un autre régime d’assurance maladie. L’administration fiscale a été condamnée par la CJUE (Cour de Justice de l’Union européenne) à la suite de l’arrêt de RUYTER rendu le 26 février 2015 à stopper immédiatement cette imposition de la CSG et CRDS sur les revenus du capital.</span></p>
<p><span style="font-weight: 400;">Cette décision a conduit un grand nombre de contribuables ayant supporté ces prélèvements à en réclamer le remboursement.</span></p>
<p><span style="font-weight: 400;">Suite aux montants à restituer, le gouvernement a modifié l’affectation budgétaire des prélèvements sociaux. Ces derniers deviennent un impôt obligatoire pour tous les résidents français.</span></p>
<p><span style="font-weight: 400;">À compter de 2016, les frontaliers se sont retrouvés par conséquent à nouveau assujettis au prélèvement de la CSG et CRDS sur les revenus du patrimoine à savoir :</span></p>
<ul>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">revenus fonciers et/ou plus-value immobilière suite à la vente d’un bien ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">rentes viagères constituées à titre onéreux ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">plus-values de cession de valeurs mobilières et de droits sociaux ;</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">revenus de remplacement (pension, retraite…)</span></li>
</ul>
<p> </p>
<h3><span class="ez-toc-section" id="Procedure_de_remboursement_CSG_frontalier_sur_les_revenus_du_patrimoine"></span><span style="color: #ec6b00;"><b>Procédure de remboursement CSG frontalier sur les revenus du patrimoine</b></span><span class="ez-toc-section-end"></span></h3>
<p><span style="font-weight: 400;">Les frontaliers ont alors décidé d’entamer des démarches devant les tribunaux afin de contester ces nouvelles dispositions. Devant le nombre de réclamations, et suite à certains remboursements accordés, une nouvelle loi est votée en 2019 stipulant que la CSG et la CRDS redeviennent des prélèvements sociaux. </span></p>
<p><span style="font-weight: 400;">Depuis, cette loi</span> <span style="font-weight: 400;">est favorable aux frontaliers répondants à ces deux conditions :</span></p>
<ul>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">S’ils sont affiliés à un régime d’assurance maladie autre que la sécurité sociale, soit la LAMal.</span></li>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">S’ils ne sont pas à la charge d’un </span><span style="color: #1f49b6;"><b>régime obligatoire</b></span><span style="font-weight: 400;"> de sécurité sociale français, dans le cas du frontalier, la CMU est considérée comme un </span><span style="color: #1f49b6;"><b>régime optionnel</b></span><span style="font-weight: 400;"> d’assurance maladie.</span></li>
</ul>
<p><span style="font-weight: 400;">Ainsi, </span><b>seul le prélèvement de solidarité reste à la charge des frontaliers</b><span style="font-weight: 400;"> faisant passer le taux d’imposition CSG-CRDS de 17,20 % à 7,5 %.</span></p>
<p><span style="font-weight: 400;">Si la situation est désormais clairement établie depuis 2019, qu’en est-il des prélèvements effectués à tort des années 2016, 2017 et 2018 ?</span></p>
<p><span style="font-weight: 400;">Le 31 mars 2020, le tribunal administratif de Strasbourg a imposé aux autorités fiscales de procéder au remboursement des sommes indûment perçues. Pour cela, une demande d’action en remboursement doit être mise en place.</span></p>
<p><span style="font-weight: 400;">Pour la période 2016-2017-2018, les dates de réclamation dépendent de la nature des revenus. Si le frontalier a réalisé une plus-value immobilière à la suite de la vente d’un bien en 2017 ou s’il a perçu des revenus fonciers en 2016, la réclamation pouvait être déposée au plus tard le 31 décembre 2019.</span><span style="font-weight: 400;"><br />
</span><span style="font-weight: 400;">S’il a vendu un bien immobilier en 2018 ou eu des revenus taxés en 2017, la réclamation pouvait être déposée au plus tard le 31 décembre 2020.</span></p>
<p><span style="font-weight: 400;">Concernant la plus-value sur la vente d’un bien immobilier réalisée :</span></p>
<ul>
<li aria-level="1"><span style="font-weight: 400;">en 2019, le délai était fixé au 31 décembre 2021 ;</span></li>
</ul>
<ul>
<li aria-level="1"><span style="font-weight: 400;">en 2020, le délai était fixé au 31 décembre 2022 ;</span></li>
</ul>
<ul>
<li aria-level="1"><span style="font-weight: 400;">en 2021, le délai est fixé au 31 décembre 2023.</span></li>
</ul>
<p><span style="font-weight: 400;">Concernant les revenus locatifs perçus :</span></p>
<ul>
<li aria-level="1"><span style="font-weight: 400;">en 2018 : délai fixé au 31 décembre 2021 ;</span></li>
</ul>
<ul>
<li aria-level="1"><span style="font-weight: 400;">en 2019 : délai fixé au 31 décembre 2022 ;</span></li>
</ul>
<ul>
<li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">en 2020 : délai fixé au 31 décembre 2023.</span></li>
</ul>
<p><span style="font-weight: 400;">Notez que si le délai a expiré, il n’est plus possible de demander le remboursement de la CSG frontalier. Par contre, retenez que le mois de décembre 2023 sera votre dernière chance pour réclamer le remboursement de votre impôt perçu à tort. Si vous souhaitez en savoir plus sur la CSG frontalier, n’hésitez pas à <a href="https://moncourtierfrontalier.com/prendre-rendez-vous/">contacter mon Courtier Frontalier</a> et faites-vous accompagner dans vos démarches. Nos équipes d’experts sont là pour vous guider et vous apporter des solutions personnalisées.</span></p>
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Où payer ses impôts quand on est frontalier ? </a>
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<p>MON COURTIER FRONTALIER, SAS au capital de 5 000,00 € – N°SIREN 894 452 465 – RCS ANNECY<br />Siège social : 246 chemin du Devin – 74540 SAINT FÉLIX – CODE APE 6622Z<br />Enregistrée à l’ORIAS ( www.orias.fr ) sous le n° 21 003 325 en qualité de Courtier d’assurance – Société sous le contrôle de l’Autorité de<br />Contrôle Prudentiel et de Résolution – 4 place de Budapest – CS 92459 – 75436 PARIS Cedex 09, et de l’Autorité des Marchés<br />Financiers – 17, place de la Bourse – 75082 PARIS Cedex 02</p><p>Une société Mandataire du Réseau ACFI SOLUTION</p> </div>
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