{"id":8673,"date":"2025-12-02T17:21:13","date_gmt":"2025-12-02T16:21:13","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=8673"},"modified":"2025-12-03T19:41:36","modified_gmt":"2025-12-03T18:41:36","slug":"bakertilly-newsletter-02-12-2025-declaration-pasrau-pour-vos-frontaliers-francais-solution-integree-baker-tilly-luxembourg-france-fr","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-fr\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; 02\/12\/2025 &#8211; D\u00e9claration PASRAU pour vos frontaliers fran\u00e7ais : solution int\u00e9gr\u00e9e Baker Tilly Luxembourg &#8211; France &#8211; FR"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00a0\u00bb.vc_custom_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html 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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&Prime;][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb2\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1764692759766{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span style=\"font-size: 40px; color: #ffffff;\"><strong class=\"CarnacBold\">D\u00e9claration PASRAU pour vos<br \/>\nfrontaliers fran\u00e7ais : solution int\u00e9gr\u00e9e<br \/>\nBaker Tilly Luxembourg &#8211; France<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688536298{padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; 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_1764692809332{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]Depuis le 1<sup>er<\/sup> janvier 2023, les employeurs luxembourgeois qui permettent \u00e0 leurs frontaliers fran\u00e7ais (maintenus sous le r\u00e9gime de s\u00e9curit\u00e9 sociale luxembourgeois) d\u2019exc\u00e9der le seuil de tol\u00e9rance fiscale des 34 jours, ont l\u2019obligation de d\u00e9clarer \u00e0 l\u2019administration fiscale fran\u00e7aise la portion de salaire imposable<sup>1<\/sup> en France.<\/p>\n<p>Au titre de l\u2019ann\u00e9e 2025, cette d\u00e9claration dite \u00ab PASRAU \u00bb devra \u00eatre effectu\u00e9e au plus tard le 10 f\u00e9vrier 2026, apr\u00e8s la cl\u00f4ture du Payroll luxembourgeois.<\/p>\n<p>La d\u00e9claration PASRAU implique les d\u00e9marches suivantes :[\/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&Prime; 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&Prime; width=\u00a0\u00bb1\/4&Prime; 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&Prime; 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&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1764694799942{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<p style=\"text-align: left;\"><span style=\"font-size: 24px;\"><strong>D\u00e9claration PASRAU (salaire 2025)<\/strong><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; 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\u00bb\u00c9tape 1&Prime; font_container=\u00a0\u00bbtag:h3|text_align:left|color:%23FFFFFF\u00a0\u00bb use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764693712507{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_1764719269049{margin-bottom: 0px !important;padding-bottom: 0px !important;border-color: #00BAB3 !important;}\u00a0\u00bb]Immatriculation de l\u2019employeur luxembourgeois en France sur le site de l\u2019INPI en vue d\u2019obtenir un num\u00e9ro SIRET[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; 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\u00bb\u00c9tape 2&Prime; font_container=\u00a0\u00bbtag:h3|text_align:left|color:%23FFFFFF\u00a0\u00bb use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764693859751{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_1764787295813{margin-bottom: 0px !important;padding-bottom: 0px !important;border-color: #00BAB3 !important;}\u00a0\u00bb]D\u00e9claration PASRAU de la portion de r\u00e9mun\u00e9ration imposable en France pour chaque salari\u00e9 concern\u00e9<br \/>\n&#8211; Deadline : 10 f\u00e9vrier 2026 au plus tard<br \/>\n&#8211; Proc\u00e9dure : d\u00e9claration sur net-entreprises via <strong><span style=\"color: #00bab3;\">une d\u00e9claration en mode EDI g\u00e9n\u00e9r\u00e9e par un logiciel de paie fran\u00e7ais<\/span><\/strong>[\/vc_column_text][vc_single_image image=\u00a0\u00bb8688&Prime; 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&Prime; 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_1764693307270{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span style=\"font-size: 8pt;\"><sup>1<\/sup> Principe : base imposable \u00e0 d\u00e9terminer sur base des r\u00e8gles fiscales fran\u00e7aises.<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=\u00a0\u00bb30&Prime; 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_1764781139022{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb el_class=\u00a0\u00bbtextA\u00a0\u00bb]Les \u00e9quipes de Baker Tilly Luxembourg et France proposent une solution int\u00e9gr\u00e9e afin de permettre aux employeurs luxembourgeois de se mettre en conformit\u00e9 avec leurs obligations fiscales transfrontali\u00e8res.<\/p>\n<p>Contactez-nous d\u00e8s \u00e0 pr\u00e9sent pour s\u00e9curiser vos d\u00e9marches :<br \/>\n<strong><span style=\"color: #00bab3;\"><a href=\"mailto:pasrau@bakertilly.lu\">pasrau@bakertilly.lu<\/a> | <a href=\"tel:+352476847473\">+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&Prime;][\/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&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/3&Prime;][vc_custom_heading text=\u00a0\u00bbBaker Tilly Luxembourg &amp; 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&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/3&Prime;][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30&Prime; 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&Prime; css=\u00a0\u00bb.vc_custom_1724690580071{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb8691&Prime; img_size=\u00a0\u00bb200&#215;200&Prime; 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&Prime; css=\u00a0\u00bb.vc_custom_1724690475216{padding-top: 0px 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