Get ready for the withholding of income tax (PAS).

The withholding of income tax (Prélèvement à la source or PAS in French) on the French payroll will be a reality in January 2019.

For foreign company without a fix establishment in France, payroll providers can manage most of the process.

However, payment must be made by the company to the fiscal authorities.

For those of you who don’t know the DGFIP (fiscal authorities), it is not a very forgiving administration unlike the URSSAF (social security) or HUMANIS (retirement).

Don’t forget that you everything must be ready for January’s payroll. And it is not unheard of to have a lot of the administration staff take their Christmas vacation.

French Payroll Expert strongly recommend that you contact the SIEE (DGFIP services for foreign company) as soon as possible to confirm that your account with them is set up with the proper B2B SEPA mandate.

SERVICE IMPOTS DES ENTREPRISES ETRANGERES NOISY-LE-GRAND

10 RUE DU CENTRE

TSA 20011

93465 NOISY-LE-GRAND CEDEX

01 57 33 85 00

SIEE.DINR@DGFIP.FINANCES.GOUV.FR