{"id":8672,"date":"2025-12-03T00:16:07","date_gmt":"2025-12-02T23:16:07","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=8672"},"modified":"2025-12-03T19:40:38","modified_gmt":"2025-12-03T18:40:38","slug":"bakertilly-newsletter-02-12-2025-declaration-pasrau-pour-vos-frontaliers-francais-solution-integree-baker-tilly-luxembourg-france-en","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-02-12-2025-declaration-pasrau-pour-vos-frontaliers-francais-solution-integree-baker-tilly-luxembourg-france-en\/","title":{"rendered":"BAKERTILLY – Newsletter – 02\/12\/2025 – D\u00e9claration PASRAU pour vos frontaliers fran\u00e7ais : solution int\u00e9gr\u00e9e Baker Tilly Luxembourg – France – EN"},"content":{"rendered":"

[vc_row css=\u00a0\u00bb.vc_custom_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1764717064458{margin-bottom: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1726760013532{margin-bottom: 10px !important;}\u00a0\u00bb]JTNDaGVhZGVyJTIwaWQlM0QlMjJoZWFkZXIyMDI0U2VtaW5haXJlJTIyJTNFJTBBJTNDZGl2JTIwaWQlM0QlMjJsb2dvSGVhZGVyJTIyJTNFJTBBJTNDaW1nJTIwc3JjJTNEJTIyJTJGYmFrZXJ0aWxseSUyRndwLWNvbnRlbnQlMkZ0aGVtZXMlMkZwdGIlMkZhc3NldHMlMkZpbWclMkZsb2dvLWJsYWNrLnBuZyUyMiUyRiUzRSUwQSUzQyUyRmRpdiUzRSUwQSUzQ2RpdiUyMHN0eWxlJTNEJTIydGV4dC1hbGlnbiUzQSUyMHJpZ2h0JTNCJTIyJTNFJTBBJTNDc3BhbiUyMHN0eWxlJTNEJTIyZm9udC1zaXplJTNBJTIwNDJweCUzQiUyMGNvbG9yJTNBJTIzMmIzMDNhJTNCJTIwZm9udC1mYW1pbHklM0ElMjBDYXJuYWNCb2xkJTIyJTNFTmV3c2xldHRlciUzQyUyRnNwYW4lM0UlMEElM0MlMkZkaXYlMEElM0MlMkZoZWFkZXIlM0U=[\/vc_raw_html][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1726761067408{margin-bottom: 60px !important;}\u00a0\u00bb][vc_column][vc_single_image image=\u00a0\u00bb8676″ img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764692746379{margin-bottom: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1735912780555{margin-top: 0px !important;padding-top: 20px !important;padding-right: 30px !important;padding-bottom: 40px !important;padding-left: 30px !important;background-color: #00BAB3 !important;}\u00a0\u00bb el_id=\u00a0\u00bbtitleHeader\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/6″][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb2\/3″][vc_column_text css=\u00a0\u00bb.vc_custom_1764717088476{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]PASRAU declaration for your French
\nfrontier workers: integrated solution
\nBaker Tilly Luxembourg – France<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/6″][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6″][\/vc_column][vc_column width=\u00a0\u00bb2\/3″ css=\u00a0\u00bb.vc_custom_1724688536298{padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30″ el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1764787237813{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]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<\/sup> to the French tax authorities.<\/p>\n

For the year 2025, this declaration, known as \u201cPASRAU,\u201d must be made no later than February 10, 2026, after the closing of the Luxembourg payroll.<\/p>\n

The PASRAU declaration involves the following steps:[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30″ el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764694848247{border-top-width: 5px !important;border-right-width: 5px !important;border-bottom-width: 5px !important;border-left-width: 5px !important;padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;background-color: #D9F5F4 !important;border-left-style: solid !important;border-right-style: solid !important;border-top-style: solid !important;border-bottom-style: solid !important;border-color: #00BAB3 !important;}\u00a0\u00bb][vc_column_inner el_class=\u00a0\u00bbpadding0″ width=\u00a0\u00bb1\/4″ css=\u00a0\u00bb.vc_custom_1764694602877{padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb8681″ img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764694822451{margin-bottom: 0px !important;padding-top: 40px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb3\/4″][vc_column_text css=\u00a0\u00bb.vc_custom_1764717158220{margin-bottom: 0px !important;padding-top: 40px !important;padding-right: 20px !important;padding-bottom: 40px !important;padding-left: 20px !important;border-color: #00BAB3 !important;}\u00a0\u00bb]<\/p>\n

PASRAU declaration (2025 salary)<\/strong><\/span><\/p>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30″ el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764694856810{border-top-width: 5px !important;border-right-width: 5px !important;border-bottom-width: 5px !important;border-left-width: 5px !important;padding-top: 40px !important;padding-right: 40px !important;padding-bottom: 40px !important;padding-left: 40px !important;background-color: #EFEFEF !important;border-left-style: solid !important;border-right-style: solid !important;border-top-style: solid !important;border-bottom-style: solid !important;border-color: #00BAB3 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_custom_heading text=\u00a0\u00bbStep 1″ font_container=\u00a0\u00bbtag:h3|text_align:left|color:%23FFFFFF\u00a0\u00bb use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764717184018{padding-top: 10px !important;padding-right: 20px !important;padding-bottom: 10px !important;padding-left: 20px !important;background-color: #00BAB3 !important;}\u00a0\u00bb el_class=\u00a0\u00bbstep\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1764719291959{margin-bottom: 0px !important;padding-bottom: 0px !important;border-color: #00BAB3 !important;}\u00a0\u00bb]Registration of the Luxembourg employer in France on the INPI website in order to obtain a SIRET number[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30″ el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764694865060{border-top-width: 5px !important;border-right-width: 5px !important;border-bottom-width: 5px !important;border-left-width: 5px !important;padding-top: 40px !important;padding-right: 40px !important;padding-bottom: 40px !important;padding-left: 40px !important;background-color: #F9F9F9 !important;border-left-style: solid !important;border-right-style: solid !important;border-top-style: solid !important;border-bottom-style: solid !important;border-color: #00BAB3 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_custom_heading text=\u00a0\u00bbStep 2″ font_container=\u00a0\u00bbtag:h3|text_align:left|color:%23FFFFFF\u00a0\u00bb use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764717193754{padding-top: 10px !important;padding-right: 20px !important;padding-bottom: 10px !important;padding-left: 20px !important;background-color: #00BAB3 !important;}\u00a0\u00bb el_class=\u00a0\u00bbstep\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1764719303410{margin-bottom: 0px !important;padding-bottom: 0px !important;border-color: #00BAB3 !important;}\u00a0\u00bb]PASRAU declaration of the portion of remuneration taxable in France for each employee concerned
\n– Deadline : February 10, 2026 at the latest
\n– Process : declaration on net-entreprises through an EDI declaration generated by a French payroll software<\/span><\/strong>[\/vc_column_text][vc_single_image image=\u00a0\u00bb8688″ img_size=\u00a0\u00bbfull\u00a0\u00bb css=\u00a0\u00bb\u00a0\u00bb el_class=\u00a0\u00bbnew\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30″ el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_raw_html css=\u00a0\u00bb.vc_custom_1735914873631{margin-bottom: 0px !important;}\u00a0\u00bb]JTNDZGl2JTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDEwMCUyNSUzQiUyMiUzRSUzQ2hyJTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDUwcHglM0IlMjBjb2xvciUzQSUyMCUyMzAwYmFiMyUzQiUyMHRleHQtYWxpZ24lM0ElMjBsZWZ0JTNCJTIwZGlzcGxheSUzQSUyMGlubGluZS1ibG9jayUzQiUyMGJvcmRlci13aWR0aCUzQSUyMDAlMjAwJTIwMXB4JTIwMCUzQiUyMiUzRSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][vc_column_text css=\u00a0\u00bb.vc_custom_1764717260387{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]1<\/sup> Principle: taxable basis to be determined based on the French tax rules.<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=\u00a0\u00bb30″ el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1764781196497{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb el_class=\u00a0\u00bbtextA\u00a0\u00bb]Baker Tilly Luxembourg and France teams offer an integrated solution to enable Luxembourg employers to comply with their cross-border tax obligations.<\/p>\n

Contact us now to ensure your compliance:
\npasrau@bakertilly.lu<\/a> | +352 47 68 47 473<\/a><\/span><\/strong>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb100px\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6″][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbintervenants\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764716492452{padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 5px !important;padding-left: 20px !important;background-color: #00BAB3 !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6″][\/vc_column][vc_column width=\u00a0\u00bb1\/3″][vc_custom_heading text=\u00a0\u00bbBaker Tilly Luxembourg & France\u00a0\u00bb font_container=\u00a0\u00bbtag:h3|font_size:32px|text_align:left|color:%23FFFFFF\u00a0\u00bb use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764715304307{padding-top: 10px !important;padding-right: 20px !important;padding-bottom: 10px !important;padding-left: 20px !important;background-color: #00BAB3 !important;}\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext intervenants\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764716441221{padding-top: 5px !important;padding-right: 20px !important;padding-bottom: 5px !important;padding-left: 20px !important;background-color: #00BAB3 !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6″][\/vc_column][vc_column width=\u00a0\u00bb1\/3″][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30″ el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690103795{border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner offset=\u00a0\u00bbvc_col-lg-4 vc_col-md-4 vc_col-xs-12″ css=\u00a0\u00bb.vc_custom_1724690580071{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb8691″ img_size=\u00a0\u00bb200×200″ alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764715794719{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner offset=\u00a0\u00bbvc_col-lg-8 vc_col-md-8 vc_col-xs-12″ css=\u00a0\u00bb.vc_custom_1724690475216{padding-top: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1764715862171{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]Janique<\/span> Bultot<\/span><\/span>
\nPartner<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/3″][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30″ el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690109869{border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner offset=\u00a0\u00bbvc_col-lg-4 vc_col-md-4 vc_col-xs-12″ css=\u00a0\u00bb.vc_custom_1724690586343{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb8692″ img_size=\u00a0\u00bb200×200″ alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764715805951{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner offset=\u00a0\u00bbvc_col-lg-8 vc_col-md-8 vc_col-xs-12″ css=\u00a0\u00bb.vc_custom_1724690480341{padding-top: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1764716029414{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]Sandrine<\/span> Epailly<\/span>
\nResponsable Coordination ESRH
\nInternational \/International Payroll
\n& HR senior Manager<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6″][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext intervenants\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764716448103{padding-top: 5px !important;background-color: #00BAB3 !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6″][\/vc_column][vc_column width=\u00a0\u00bb1\/3″][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30″ el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690103795{border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner offset=\u00a0\u00bbvc_col-lg-4 vc_col-md-4 vc_col-xs-12″ css=\u00a0\u00bb.vc_custom_1724690580071{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb8690″ img_size=\u00a0\u00bb200×200″ alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764715760481{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner offset=\u00a0\u00bbvc_col-lg-8 vc_col-md-8 vc_col-xs-12″ css=\u00a0\u00bb.vc_custom_1724690475216{padding-top: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1764715921150{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]Julie<\/span> Ratajczak<\/span><\/span>
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