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Luxembourg: Do your French-resident employees work abroad beyond the tax tolerance threshold? Don’t forget the PASRAU filing!
Date of publication : 02.11.26
We would like to remind you that if you employ employees who are French residents and work in multiple locations — whether through remote work and/or assignments carried out outside the Grand Duchy — exceeding the tax tolerance threshold (34 days for a full-time employee) creates an annual reporting obligation in France: the PASRAU declaration.
For salary data relating to 2026, the declaration must be filed no later than 10 February 2027.
Please note: if this is your first PASRAU filing, the Luxembourg company must first be registered in France in order to obtain a SIRET number. This process may take several weeks, so it is essential to anticipate these formalities in order to meet the filing deadline.
Please do not hesitate to contact us so that we can help you prepare your obligations in advance.
P.S. Since In Extenso is also established in France, our colleagues will be able to prepare these declarations on your behalf based on the information we provide them.
About the author
Céline Petrini
Legal expert
Céline is a legal adviser in the employment department of the Windhof branch. She advises employers based in Luxembourg on employment law, with particular expertise in the cross-border context characteristic of the Grand Duchy.
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