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France | Employment Tax | PASRAU – Adjustment of the French withholding tax system
The French withholding tax system for foreign employers of French tax resident employees has been adjusted.
In a press release (n°550) dated 30 January 2023, the French tax authorities clarified the changes provided for in article 3 of the French Finance Act 2023.
Article 3 provides for the substitution of the PAS (French Pay-As-You-Earn) obligations carried out through the PASRAU system, with a monthly instalment system when French tax resident employees occasionally perform their professional activity in France.View the Document
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