Entries by escec

VAT Not Applicable – Article 293B of the CGI: How It Works

The VAT exemption scheme allows eligible professionals to be exempt from VAT declaration and payment. This exemption is governed by Article 293B of the French General Tax Code (CGI), which is why invoices often include the note: “VAT not applicable – Article 293B of the CGI.” Who can benefit from this regime? What are the […]

SCI Inheritance: How to Prepare and Protect Your Real Estate Assets

Setting up a Société Civile Immobilière (SCI) is a popular solution in France for managing and transferring real estate assets. But what happens when one of the partners passes away? How is the inheritance process of an SCI handled, and what are the rules to know for 2026? This guide explains everything you need to […]

How Does LMNP Depreciation Work ?

When it comes to non-professional furnished rentals (LMNP), depreciation is one of the most powerful mechanisms to master in 2026.It allows landlords, under certain conditions, to depreciate their property, renovations, and furniture — which can significantly reduce their taxable rental income. LMNP Depreciation: Definition Depreciation is an accounting mechanism that reflects the gradual loss of […]

How to Start a Business in France: A Step-by-Step Guide for 2026

Starting a business in France can be an exciting opportunity, whether you are an expat, a local entrepreneur, or looking to expand your international operations. France offers a stable legal system, access to the European market, and various support structures for business creation. However, navigating the administrative, legal, and fiscal requirements requires careful planning. Understanding […]

The Truth About ChatGPT and French Business Taxes

In today’s fast-paced digital world, artificial intelligence tools like ChatGPT are transforming how businesses access information, automate tasks, and make decisions. But when it comes to French business taxes, relying solely on AI can be both helpful and risky. Here’s the truth you need to know. How ChatGPT Can Help with French Business Taxes ChatGPT […]

Creating a SAS in France: How It Works (Step-by-Step)

The Société par Actions Simplifiée (SAS) is one of the most popular company structures in France, especially for entrepreneurs, startups, and international founders. It offers strong flexibility in governance, a modern legal framework, and protects the personal assets of the founders. 1. Why choose a SAS? A SAS offers several key advantages: Flexible governance: you […]

Understanding the French Impatriate Regime (Régime des Impatriés)

A Comprehensive Legal and Tax Guide for Professionals Moving to France France has established one of the most attractive tax frameworks in Europe for skilled professionals relocating from abroad: the French impatriate regime. Codified under Article 155 B of the French General Tax Code (CGI), this regime is designed to encourage the mobility of highly […]

French Expatriate: Your Practical Guide to Living Abroad Under the French Tax Regime

Becoming an expatriate as a French national is an enriching experience that can open doors to new professional, cultural, and personal opportunities. However, moving abroad also means navigating a different legal and tax environment — and understanding what remains applicable under French law, even once you are outside France. This guide provides a comprehensive overview […]

Guide to Real Estate Taxation in France

Investing in property in France can be highly attractive, both for residents and for international investors. However, understanding how real estate taxation in France works is essential to protecting your returns, avoiding penalties, and ensuring compliance with French tax law. This guide explains the main property taxes, who must pay them, and how they are […]

Bail Meublé: Your Guide to Furnished Leases in France

Are you considering renting a furnished apartment in France? Navigating the world of bail meublé can seem complex, but understanding the ins and outs of furnished leases opens opportunities for both tenants and landlords. This comprehensive guide will walk you through everything you need to know about it, helping you make informed decisions and ensuring […]