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.

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Content Expires on 31st December 2023