Understanding Your French Tax Notice
This article explains how non-residents are taxed in France, detailing the minimum tax rates applied to French-source income, options to benefit from a lower average tax rate, and how withholding tax works.
Entries by escec
Taxes in France: What Foreigners Need to Know
This article outlines the tax obligations for foreigners in France, including income tax, local property taxes, and the real estate wealth tax (IFI).
SASU Taxation in 2025: What Entrepreneurs Need to Know
This article explains how the Single-Person Simplified Joint Stock Company (SASU) is taxed in France in 2025. It covers the default corporate tax (IS) system, filing obligations, VAT exemption changes, payment schedules, reduced tax rates for SMEs, and important deadlines for reporting and payments.
Tax Regime for Micro-Entrepreneurs in France (2025)
This article explains the tax rules for micro-entrepreneurs in France, including eligibility criteria, turnover thresholds, and the two available tax options: the standard micro-tax regime and the optional flat-rate payment.
How Does France’s Real Estate Wealth Tax (IFI) Work?
This article explains how France’s Real Estate Wealth Tax (IFI) works, who is subject to it, which properties are taxable, and how to calculate and declare it.
Do You Need to Declare Employee Savings Plans on Your Income Tax Return?
This article explains when employee savings (épargne salariale) must be declared for income tax in France.
Taxation of Dividends Received by Members in France
This article explains how dividends received by company members in France are taxed, depending on whether the company is subject to income tax (IR) or corporate tax (IS).
Freelance and Self-Employed Taxes in France (2025 Guide)
This comprehensive guide explains the 2025 tax rules for freelancers and self-employed individuals in France.
Taxation of Second Homes in France: What You Need to Know
This article explains the taxation rules for second homes in France, covering key obligations such as property and council taxes, reporting requirements, vacant property taxes, rental income taxation, capital gains on sale, and real estate wealth tax.
French Tax Residency: Key Rules and Implications
This article explains how tax residency is determined in France, outlining the key criteria used by French tax authorities.
