Since January 1, 2023, Luxembourg employers who allow their French frontier workers (who remain under the Luxembourg social security regime) to exceed the 34-day tax tolerance threshold, are required to declare the portion of their salary that is taxable in France¹ to the French tax authorities.

For the year 2025, this declaration, known as “PASRAU,” must be made no later than February 10, 2026, after the closing of the Luxembourg payroll.

The PASRAU declaration involves the following steps:

Registration of the Luxembourg employer in France on the INPI website in order to obtain a SIRET number

PASRAU declaration of the portion of remuneration taxable in France for each employee concerned
– Deadline : February 10, 2026 at the latest
– Process : declaration on net-entreprises through an EDI declaration generated by a French payroll software

¹ Principle: taxable basis to be determined based on the French tax rules.