Entries by escec

Crowdfunding Entreprise: Platforms and Opportunities for Businesses

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Crowedfunding entreprise is an alternative financing method that allows businesses to raise funds from a large number of investors or donors through online platforms. This innovative funding approach bypasses traditional financial institutions such as banks or venture capital firms, enabling entrepreneurs to secure resources directly from individuals and communities interested in supporting their projects.

Originally popular for artistic and social initiatives, crowedfunding entreprise has expanded to various sectors, including real estate, technology, energy, and small business development. It provides an efficient way for startups and established companies to secure capital while engaging with potential customers and investors.

Types of Crowedfunding Entreprise

There are several models of crowedfunding entreprise, each catering to different business needs:

  1. Donation-Based Crowdfunding – Supporters contribute money without expecting financial returns. This model is often used for social, environmental, or charitable projects.
  2. Reward-Based Crowdfunding – Businesses offer non-monetary rewards, such as products, services, or exclusive experiences, in exchange for funding contributions.
  3. Equity Crowdfunding – Investors receive a share of the company in return for their investment, making it an attractive option for startups looking for long-term investors.
  4. Debt Crowdfunding (Peer-to-Peer Lending) – Companies borrow funds from individuals and repay them with interest over a fixed period. This model is particularly useful for small and medium enterprises (SMEs) needing working capital.

Top Crowedfunding Entreprise Platforms

Here are some leading platforms that facilitate crowedfunding entreprise, categorized by their funding model:

Donation & Reward-Based Platforms

  • KissKissBankBank – A platform supporting creative, social, and entrepreneurial projects.
  • Ulule – Europe’s leading reward-based crowdfunding platform for startups and businesses.
  • Dartagnans – Dedicated to preserving heritage through collective contributions.

Equity Crowdfunding Platforms

  • Sowefund – Specializes in funding innovative startups through equity investments.
  • Happy Capital – Supports businesses at various growth stages by connecting them with investors.
  • WiSEED – Focuses on high-impact sectors such as real estate, healthcare, and technology.

Debt Crowdfunding Platforms

  • Lendopolis – A platform for renewable energy projects and sustainable business initiatives.
  • October – A European leader in SME lending, allowing businesses to secure loans from individuals and institutional investors.
  • PretUp – Provides accessible financing solutions for small and medium-sized enterprises.

Why Businesses Should Consider Crowedfunding Entreprise

  • Access to Capital: Crowedfunding entreprise enables businesses to obtain funding without traditional financial constraints.
  • Market Validation: By showcasing their ideas to a broad audience, businesses can test market interest before launching a product or service.
  • Community Engagement: Crowdfunding allows businesses to build a loyal customer base and foster long-term relationships with backers.
  • Flexible Funding Options: Companies can choose between donations, equity investments, or debt financing, depending on their growth strategy.

Conclusion

Crowedfunding entreprise is revolutionizing the way businesses raise capital and engage with investors. Whether through donation-based contributions, equity investments, or peer-to-peer lending, crowdfunding platforms provide flexible and accessible funding solutions. Entrepreneurs looking to finance their ventures should explore the various platforms available and choose the model that best suits their business goals.

With the growing popularity of crowedfunding entreprise, businesses now have greater opportunities to innovate, expand, and thrive in competitive markets.

How to Know Your Tax Number in France: A Complete Guide in 2025

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If you need to access your tax information or complete tax-related procedures in France, knowing your tax number is essential. The French tax authorities provide multiple ways to retrieve and manage your tax number through the official impots.gouv.fr website. This guide explains how to locate, retrieve, and use your tax number efficiently.

Accessing Your Personal Tax Account

The impots.gouv.fr website offers two methods to log in to your personal tax account:

  • Using your impots.gouv.fr login credentials
  • Logging in via FranceConnect (a government-backed authentication service)

Why Do You Need to Log In?

Your tax account contains sensitive personal data, which is why access is secured. Each member of a tax household has an individual login to manage and consult tax information, including income tax declarations and payments.

How to Find Your Tax Number in France

What Is a Tax Number?

Your tax number (numéro fiscal) is a unique 13-digit identifier necessary for all tax-related processes in France. You will find it on various official documents, including:

  • The first page of your most recent income tax return
  • Tax assessment notices for income tax, property tax, or residence tax

How to Retrieve Your Tax Number

If you have an account but lost your tax number, follow these steps:

  1. Visit impots.gouv.fr and go to the help section.
  2. Click on “Où trouver votre numéro fiscal ?” (Where can I find my tax number?).
  3. Select “Recevoir votre numéro fiscal par courriel” (Receive my tax number by email).

💡 Tip: Always keep your tax number stored safely, as you will need it every time you log in.

Understanding Your Online Access Number

Your online access number appears on the first page of your most recent income tax return. It also appears on correspondence received from tax authorities, particularly if:

  • You turned 20 years old and are filing your first return independently.
  • Your spouse created a separate tax account.

Since this number changes each year, make sure to use the most recent one when accessing your account.

Finding Your Base Taxable Income

Your base taxable income is an important reference and is located:

  • On the cover page of your most recent tax assessment notice in the section “Vos références” (Your reference numbers)
  • Under “Renseignements complémentaires” (Other information), in case of special circumstances (e.g., tax relief notices)

Special Case: If you were included in your parents’ tax household, enter “0” in the base taxable income field when prompted.

How to Know Your Tax Number in France ? Creating Your Personal Tax Account

If You Are Liable for Income Tax or an Adult in a Tax Household

To create your tax account, you need:

  1. Your tax number
  2. Your online access number
  3. Your base taxable income

Alternatively, you can use FranceConnect to log in via partner services such as AMELI, La Poste’s Identité Numérique, MobileConnect et Moi, or MSA.

If You Have a Tax Number but Do Not Pay Income Tax

If you only pay residence tax or property tax, you can log in via FranceConnect or verify your identity through:

  • Your local tax office (in person)
  • The online contact form on impots.gouv.fr

Once verified, you will receive an email allowing you to create your personal account.

If You Do Not Have a Tax Number

You must confirm your identity by visiting your local tax office or completing an online verification form. Once approved, you will receive your tax number and can create your account.

How to Know Your Tax Number in France: Managing Your Tax Account

Changing Your Email or Password

To update your login details:

  1. Log in with your tax number and current password.
  2. Click on “Mon profil” (My profile).
  3. Update your email address, password, or phone number.
  4. Confirm changes via the verification email.

What to Do If You Get an Error Message

Incorrect Log-in Details

  • Check that your tax number is entered correctly.
  • If issues persist, contact your local tax office.

Identity Verification Required

  • If prompted, provide proof of identity at your local tax office or use FranceConnect to log in.

Technical Issues

  • If your tax number has been deactivated, you must request a new one from your local tax office.

How to Know Your Tax Number in France: Accessing Your Tax Account on Mobile

Using the Impots.gouv App

  • Download from the App Store or Google Play.
  • Log in using FranceConnect or your tax details.

Logging in via FranceConnect

FranceConnect is a secure system allowing users to access multiple government services with a single login. To use it:

  1. Click on the FranceConnect icon.
  2. Choose a partner account (e.g., AMELI, La Poste, MSA).
  3. Enter your existing partner login details.

If it’s your first time using FranceConnect, you must first create an account on impots.gouv.fr.

Troubleshooting FranceConnect Issues

If you receive an error stating, “You cannot currently log in using FranceConnect”, it may be due to incomplete civil status data or the absence of a tax number. In this case, contact your local tax office for assistance.

Final Thoughts: Get Professional Tax Assistance

Navigating the French tax system can be complex, especially for new taxpayers. If you need assistance with tax compliance, account setup, or resolving tax-related issues, visit www.escec-international.com. Our experts provide tailored guidance to ensure your tax matters are handled smoothly and efficiently.

What Are the Taxes in France: Understanding Tax Fraud Penalties

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Verified on January 1, 2025 – Directorate of Legal and Administrative Information (Prime Minister)

Tax fraud in France consists of evading or attempting to evade taxes through various means. Regulations on what are the taxes in France impose both fiscal and criminal penalties for such offenses.

What Constitutes Tax Fraud in France?

Tax fraud occurs when individuals or businesses intentionally use deceptive methods to evade tax obligations.

Examples include:

  • Failure to declare income within the required deadlines
  • Concealment of taxable assets or income
  • Deliberate insolvency to avoid tax payments

What Are the Taxes in France: Fiscal Penalties for Tax Fraud

Concealing taxable income or assets can lead to serious financial penalties.

Consequences of Late Income Declaration

If income is not declared on time, significant penalties may apply.

For undeclared activities (whether legal or illegal), tax authorities can increase tax liabilities by up to 80%.

Criminal Penalties for Tax Fraud in France

Upon detecting fraud, tax authorities may initiate criminal proceedings following consultation with the Tax Offenses Commission.

Legal Framework

Under the rules of what are the taxes in France, authorities can prosecute tax fraud cases within six years from the year following the offense.

Additional penalties include:

  • A fine of €500,000
  • Up to 5 years of imprisonment

A convicted person may also lose civil, civic, and family rights, leading to:

  • Ineligibility for public office
  • Loss of voting rights
  • Disqualification from legal guardianship

Aggravated Tax Fraud in France

Certain fraud cases carry more severe penalties, particularly when involving:

  • Organized fraud schemes
  • Use of foreign financial institutions
  • Employing intermediaries or shell entities abroad
  • Fake identities or forged documents
  • Fictitious residency claims abroad

For aggravated tax fraud, penalties increase to:

  • A fine of €3,000,000
  • Up to 7 years of imprisonment

Sentences may be reduced if the offender or accomplice helps identify other offenders.

Additional Tax Consequences in France

Convicted individuals may lose access to tax benefits, including tax reductions and credits, under the laws governing what are the taxes in France. This applies in cases of:

  • Aggravated tax fraud
  • Benefiting from fraudulent tax activities
  • Money laundering involving tax fraud proceeds

This penalty may last up to three years from the tax year following conviction.

Example

If convicted in 2024, loss of tax benefits may affect income from the following years:

  • 2025 income (declared in 2026)
  • 2026 income (declared in 2027)
  • 2027 income (declared in 2028)

Get Expert Assistance for Tax Issues in France

Navigating tax regulations and penalties in France can be complex. At www.escec-international.com, we offer expert guidance to help individuals and businesses manage tax compliance and resolve disputes efficiently. Contact us today for personalized tax solutions under the regulations governing what are the taxes in France.

What is the deadline for filing taxes in 2025?

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The reform of withholding tax, implemented since January 1, 2019, does not change the requirement for all taxpayers to declare their income. Therefore, you must file your income tax return for 2024 income between April and June 2025.

Key points in this guide:

  • When should you declare your 2025 IFI (Wealth Tax)?
  • Paper vs. online filing: Is it mandatory to file online?
  • Tax filing schedule

When to declare your 2025 IFI? The payment deadline for IFI, like income tax, depends on the payment method.

We strongly recommend making your donation online through our secure website, ifi.fondationdefrance.org, while keeping in mind your card’s limit. The date of the transaction will be the official one.

The deadlines for filing the IFI 2025, as communicated by the tax authorities, will be updated when announced in the spring.

IFI 2024 Filing Dates, combined with Income Tax Filing:taxes in 2025

  • Mail date for pre-filled returns: April 2025
  • Opening of online filing service on impots.gouv.fr: April 2025
  • Online filing deadlines by Zone:
    • Zone 1 (departments 01-19 and non-residents): May
    • Zone 2 (departments 20-54, including 2A and 2B): May-June
    • Zone 3 (departments 55-974/976): June

Dates as provided by the French administration

Deadline for IFI payment: Mid-September or mid-November, depending on the notice received.
Proof required for tax authorities: No need to provide a receipt for your donation unless requested during an audit.

Paper vs. Online Filing: Is online filing mandatory?

You can still file by paper if:

  • Your primary residence does not have internet access,
  • You live in an area with no mobile service (a “white” zone),
  • You are not familiar with using the internet,
  • Or if this is your first time filing.

In all other cases, online filing is required, regardless of your income level. Failing to file online may result in a fine of 15 euros, starting from the second offense.

Since the implementation of withholding tax on January 1, 2020, income tax payment methods have evolved. From that date, your income tax is deducted as you receive your income.

With the withholding system, you can request, under certain conditions, to adjust your tax rate based on changes in your personal or professional situation. For example:

  • Personal changes: marriage, divorce, birth of a child, etc.
  • Professional changes: unemployment, job change, bonus, salary increase, etc.

These changes are taken into account by the tax authorities, who may adjust your tax rate, which will be communicated to your employer. This ensures that your tax payment aligns with your current situation.

Tax Filing Schedule:

  • January 2025: Taxes for income received in 2024 are automatically deducted. For employees, the withholding rate and tax amount are reflected on the pay slip.
  • April-June 2025: Submit your income tax return, which will define a new withholding rate to be applied to income starting in September.
  • August-September: The tax authorities send the updated withholding rate to employers and pension funds, based on the filed tax return.

For more information, contact us.

General Reduction of Employer Contributions for Low Salaries (Formerly Fillon Reduction)

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Verified on January 1, 2025 – Directorate of Legal and Administrative Information (Prime Minister’s Office)

Employer Contribution Reduction for Low Salaries

The decree establishing the coefficients for the general reduction of employer contributions for 2025 has not yet been published. This page is currently being updated.

The reduction of employer charges for low salaries, also known as “zero Urssaf contributions” or formerly the “Fillon reduction,” allows employers to lower their social security contributions. This reduction applies to salaries that do not exceed €2,882.88 gross per month.

Which Employers Are Eligible?

All employers are eligible.

Note: Household employers are excluded from this reduction.

Which Salaries Qualify?

Salary Threshold Condition

To qualify, the salary must be below 1.6 times the gross minimum wage (Smic). A salary is eligible if it meets one of the following conditions:

  • Hourly gross salary is below €19.01
  • Monthly gross salary is below €2,882.88
  • Annual gross salary is below €34,595

Unemployment Insurance

All wages of employees contributing to unemployment insurance are included.

All Contract Types

All employees with a work contract in a company qualify, including part-time and apprenticeship contracts.

Which Contributions Are Reduced?

The reduction applies to the following employer contributions:

  • Social security contributions for health insurance, maternity, disability, death, and basic old-age pension (general or agricultural social security schemes)
  • Contribution to the National Housing Assistance Fund (Fnal)
  • Family allowance contributions
  • Solidarity autonomy contribution (CSA)
  • Legally mandatory supplementary pension contributions
  • Employer contribution to unemployment insurance
  • Work accident and occupational disease contributions (reduction limited to 0.55% of the salary)

How Is the General Reduction Calculated?

Basic Principle

The reduction amount is determined by multiplying the total annual gross salary by a coefficient.

Note: Urssaf automatically provides the contribution rates and the coefficient for the reduction calculation.

Components of Salary Considered

The calculation includes all forms of remuneration, whether in cash or in kind. Eligible salary components include:

  • Base salary
  • Bonuses
  • Gratuities
  • Overtime or additional hours compensation
  • Compensation from a time savings account (CET)
  • Paid leave and notice period compensation
  • Tips

Note: Reimbursements for professional expenses are excluded. 

Employer Contribution Reduction for Low Salaries.

Accounting for Working Hours

The calculation of working hours is done as follows:

Annual hours formula: [weekly hours worked * 52/12]

For part-time contracts, the salary threshold is adjusted proportionally.

Example: For an 80% part-time job, the eligible gross salary must be 80% of €2,882.88.

Can This Reduction Be Combined with Other Exemptions?

Combinable Exemptions

The reduction of employer charges for low salaries can be combined with the following exemptions:

  • Lump-sum employer deduction for overtime and paid rest days
  • Under certain conditions, the exemption for home help employees. Employers may benefit from both exemptions in the same month if an employee alternates between assisting a vulnerable public and other duties.
  • Reduced family allowance contribution rates
  • Reduced health insurance contribution rates
  • Reduced social contribution rates for professional journalists, freelancers, and similar roles
  • Reduced old-age insurance contributions for multi-card sales representatives (VRP) and medical professionals
  • Flat-rate deduction for professional expenses

Non-Combinable Exemptions

An employer cannot combine the general reduction with other full or partial exemptions for the same employee.

Note: If an employer benefits from a non-combinable exemption for part of the year, they may still apply the “Fillon” reduction for the remaining period.

Additionally, this reduction cannot be combined with special contribution rates, base calculations, or fixed contribution amounts used for specific professions.

Example: Performing artists’ special contribution rates cannot be combined with this reduction.

How to Declare the Reduction

To apply for the reduction of employer charges for low salaries, employers must declare it in the Nominative Social Declaration (DSN).

Employers must list the eligible employees, their remuneration, and the corresponding reduction.

The collection agency verifies the calculation upon receiving the declaration. In case of an audit, employers must provide all necessary information for verification.

Development Tax in France: Understanding the Taxe d’Aménagement for 2025

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The taxe d’aménagement (development tax) is a local tax in France, applicable when certain construction or renovation projects are carried out. In 2025, this tax is set to apply to various types of construction, including garden sheds, home extensions, and pools. It is paid by the property owner and aims to finance public infrastructure like roads and networks needed for these new developments.

Key Points of the 2025 Taxe d’Aménagement:

  • Operations Concerned: The tax applies to any building or installation that requires an urban planning permit (such as building permits or preliminary declarations). It is due when a space covered by walls is created, exceeding 5m² and with a ceiling height of at least 1.8 meters.
  • Tax Calculation: The tax is calculated based on surface area, applying rates from the municipality, department, and region (in Île-de-France).
  • Rates for 2025:
    • Municipal Rate: Can range from 1% to 5%, or up to 20% in certain areas.
    • Departmental Rate: Fixed at a maximum of 2.5%.
    • Regional Rate: Specific to Île-de-France, varying by department, capped at 1%.
  • 2025 Tax Values:
    • The value per m² in 2025 is €930 (outside Île-de-France) and €1,054 in Île-de-France.
    • Specific rates apply for pools, parking spaces, and other installations (e.g., pools are taxed at €262/m²).

Payment and Declaration:

  • The tax is declared within 90 days of project completion, through the official tax portal. If the amount exceeds €1,500, it can be paid in two installments.
  • For more details on exemptions, abatements, and special conditions, check Service-Public.fr.

This is essential information for anyone planning construction or renovation projects in France in 2025, ensuring compliance with local tax obligations.

If you need professional assistance with managing your development tax in France, Escec International offers expert guidance in navigating French tax laws, including the taxe d’aménagement. Our team of professionals ensures that your projects are fully compliant with French regulations, helping you avoid potential issues and optimize your tax responsibilities. Whether you’re planning residential or commercial developments, our experts can assist with tax calculation, filing, and understanding any exemptions or reductions that may apply to your specific situation.

For more information on tax optimization, tax development consulting, or other accounting services in France, visit Escec International to get in touch with our team of dedicated specialists today.

Trial Period for an Employee: Everything You Need to Know

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Updated January 28, 2025 – Direction of Legal and Administrative Information (Prime Minister)

A trial period for an employee is a critical phase that allows both the employer and the employee to evaluate the fit of the employment relationship. During this time, employers assess an employee’s performance and skills, while employees can determine if the role meets their expectations. The rules regarding it can vary depending on the type of employment contract: permanent contract (CDI), fixed-term contract (CDD), and temporary contract (Intérim). In this guide, we break down everything you need to know about it in different employment scenarios.

Trial Period for an Employee on a Permanent Contract (CDI)

Is it for a CDI Employee?

No, it is is not mandatory in a permanent contract (CDI). However, if the trial period for an employee is specified in the employment contract or offer letter, the employee must complete it.

Important Note
It is essential to distinguish between a trial period, a professional trial period, and a probationary period. Each has different legal implications.

What is the Duration of the Trial Period for a CDI Employee?

The trial period for an employee on a permanent contract can vary based on their job classification:

  • For Employees and Workers:
    The maximum legal duration for the trial period for an employee is 2 months. However, the collective bargaining agreement or employment contract may provide for a shorter period.

It is calculated calendar-wise, including holidays. It begins on the first working day and cannot be postponed.

For example, if it is 2 months, starting on March 15th, it ends on May 14th at midnight, regardless of whether the last day falls on a weekend or holiday.

Can the Trial Period Be Renewed for a CDI Employee?

Yes, it under a CDI can be renewed once, extending the total period to 4 months. However, this is only possible if the collective agreement or contract allows it and if the employee agrees in writing.

What is the Salary During the Trial Period for a CDI Employee?

The salary during it is the same as specified in the employment contract.

Can a CDI Contract Be Terminated During the Trial Period?

Yes, both the employer and the employee can terminate the contract during it.

  • For the Employee:
    The employee may leave without formalities, though it is advisable to notify the employer by registered letter or email.
  • For the Employer:
    If the employer wants to terminate the contract, they must provide a notice period based on the employee’s time at the company:

Duration of Employment

Notice Period

Less than 8 days

24 hours

8 days to 1 month

48 hours

1 to 3 months

2 weeks

Over 3 months

1 month

What Happens at the End of the Trial Period for a CDI Employee?

If it ends without early termination, the employment relationship continues automatically.

Trial Period for an Employee on a Fixed-Term Contract (CDD)

Is it for a CDD Employee?

No, it is is not mandatory for a fixed-term contract (CDD). However, if it is specified in the contract or offer letter, the employee must complete the trial period.

Important Note
It is on a CDD is different from the trial period for a permanent contract. It is essential to understand these distinctions.

What is the Duration of the Trial Period for a CDD Employee?

It is in a CDD is dependent on the contract’s duration:

  • For Contracts Longer than 6 Months:
    The trial period for an employee is calculated as one day per week of the contract duration, up to a maximum of 1 month. Collective agreements or company-specific practices may reduce this duration.

Since September 9, 2023, it is no longer possible to exceed the legal limit for the trial period for an employee in a CDD. However, contracts signed before this date with longer periods remain valid.

Can it for a CDD Employee?

No, unlike CDI contracts, it in a CDD cannot be renewed, even with mutual consent.

What is the Salary During the Trial Period for a CDD Employee?

The salary during it is the same as stated in the employment contract.

Can a CDD Contract Be Terminated During the Trial Period?

Yes, either the employer or the employee can terminate the contract during it.

  • For the Employee:
    The employee can terminate without any formal procedure, though it is best to notify the employer via registered letter or email.
  • For the Employer:
    The employer must respect a notice period based on the employee’s duration at the company:

Duration of Employment

Notice Period

Less than 8 days

24 hours

8 days to 1 month

48 hours

What Happens at the End of the Trial Period for a CDD Employee?

If the trial period for an employee ends without early termination, the employment relationship continues automatically.

On a Temporary Contract (Intérim)

Is a Trial Period Mandatory for Temporary Employees?

No, the trial period for an employee is not mandatory in a temporary contract (Intérim). However, it is required if stated in the contract or offer letter.

Important Note
As with CDD and CDI contracts, it is essential to understand the difference between it, and a probationary period in a temporary contract.

What is the Duration of the Trial Period for Temporary Employees?

The duration of it in a temporary contract depends on the length of the contract:

  • For Contracts Longer than 2 Months:
    It is set by collective agreements. In the absence of an agreement, the maximum duration is 5 days.

What is the Salary During the Trial Period for Temporary Employees?

The salary during it is the same as stated in the employment contract.

Can a Temporary Contract Be Terminated During the Trial Period?

Yes, the employer or employee can terminate the contract during it.

  • For the Employer:
    The employer must provide notice according to the length of the employee’s tenure with the company.

What Happens at the End of the Trial Period for Temporary Employees?

At the end of it, and if there is no early termination, the employment relationship continues automatically.

Conclusion

It is a vital phase that helps both the employer and employee assess their fit within the organization. The rules regarding the trial period differ for permanent contracts (CDI), fixed-term contracts (CDD), and temporary contracts (Intérim). Whether you’re an employer or an employee, understanding the legalities of the trial period ensures a smooth working relationship. For more guidance on trial periods and employment contracts, contact Escec International for professional legal advice tailored to your needs.

Do Micro-Entrepreneurs Have to Pay Property Tax CFE?

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Verified on September 17, 2024 – Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance

Understanding Property Tax CFE for Micro-Entrepreneurs

Micro-entrepreneurs, also known as auto-entrepreneurs, must comply with property tax CFE (Cotisation Foncière des Entreprises) obligations, just like any individual entrepreneur or business entity. The CFE applies to all professionals, but certain conditions can exempt some micro-entrepreneurs.

Let’s explore who needs to pay the property tax CFE, how to calculate it, and the exemptions available.

Who Must Pay the Property Tax CFE?

Micro-entrepreneurs are subject to it unless they meet specific criteria for exemption. The following groups of professionals are exempt:

  • Artisans: Individuals practicing a craft or manual trade.
  • Artist-Authors: This includes creators of visual art, literature, or music, excluding software developers.
  • Independent Sellers: Direct sales professionals, often referred to as VDI (Vendeur à Domicile Indépendant).
  • Homeowners Renting Furnished Space: If you rent out part of your home, you may qualify for an exemption.
  • Athletes: Professional sportspeople are generally excluded.
  • Farmers and Fishermen: Individuals in agriculture or fishing are exempt.

Additionally, micro-entrepreneurs who do not operate from a dedicated commercial space and generate less than €5,000 in annual turnover are also exempt.

Important: A comprehensive list of exemptions is available on the government website dedicated to property tax CFE.

How to Claim a Property Tax CFE Exemption for the First Year

Newly registered micro-entrepreneurs enjoy an automatic exemption from the property tax CFE during their first year of activity. No payments are required.

To secure this benefit, you must complete and submit the 1447-C-SD declaration (also called the initial declaration) to your local business tax office before December 31 of your first year of activity.

What Happens After the First Year?

From the second year onward, property tax CFE becomes payable. However, in the year immediately following your business creation (the first taxable year), micro-entrepreneurs benefit from a 50% reduction on their CFE taxable base.

How Is the Property Tax CFE Calculated?

The calculation of property tax CFE depends on whether the micro-entrepreneur uses premises (or land) to conduct their business.

If You Use Premises or Land

The CFE is calculated based on the rental value of the property used for business purposes. The reference year is N-2(two years before the taxable year). A municipal rate is applied to the property’s rental value, determining the amount of CFE owed.

Example:
For this tax CFE due in 2024, the calculation considers the premises used for business in 2022.

If the rental value of the premises is low, a minimum contribution applies. This minimum is determined based on the turnover of the business during the year N-2.

If You Operate Without Premises

Micro-entrepreneurs working from home or directly at client sites are subject to a minimum contribution based on their turnover.

Minimum Contribution for Property Tax CFE (2024)

Turnover (N-2)

Minimum CFE for 2024 (varies by municipality)

Minimum CFE for 2025 (varies by municipality)

€5,001 to €10,000

€237 to €565

€243 to €579

€10,001 to €32,600

€237 to €1,130

€243 to €1,158

€32,601 to €100,000

€237 to €2,374

€243 to €2,433

€100,001 to €250,000

€237 to €3,957

€243 to €4,056

€250,001 to €500,000

€237 to €5,652

€243 to €5,793

Over €500,001

€237 to €7,349

€243 to €7,533

Note: The base amount of CFE and applicable rates vary depending on the municipality. Two businesses with the same turnover located in different municipalities could pay different amounts.

Why It’s Essential to Stay Compliant with Property Tax CFE

Understanding your tax obligations is critical for avoiding penalties and ensuring smooth operations as a micro-entrepreneur. From claiming your first-year exemption to calculating your taxable base, proper planning can make compliance easier.

Discover Expert Support with ESCEC International

Navigating tax regulations like it can be overwhelming, especially for micro-entrepreneurs balancing multiple priorities. That’s where ESCEC International comes in.

As a trusted partner for entrepreneurs, ESCEC International provides expert assistance in tax compliance, accounting, and legal services. Whether you need help managing it or expanding your business, we’re here to support you every step of the way.

Visit www.escec-international.com today to learn more about our services and how we can help you grow with confidence!

Expat Tax France: What You Need to Know About Returning and Declaring Income in 2025

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Updated on January 1, 2025 – Legal and Administrative Information Directorate (Prime Minister)

Expat Tax France: 2025 Declaration of 2024 Income
This page is up-to-date as of January 1, 2025. However, the forms, online services, and information documents for the 2025 income declaration of 2024 are not yet available. They will be posted online as soon as they are ready.

Additionally, the 2025 finance bill has not been enacted by January 1, 2025. Law no. 2024-1188 of December 20, 2024, authorizes the government to collect taxes without modifying the tax brackets until the 2025 finance law is passed.

If the 2025 finance law modifies the rules presented on this page, the content will be updated once the law is published in the Official Journal.

Your Situation

You declared income in France for 2023
If you received income in France while living abroad, you declared your 2023 income in 2024. You were under the jurisdiction of the non-resident tax service. You must send your 2025 income declaration for 2024 to the non-resident tax service by spring 2025.

Tax Steps to Take Upon Returning to France

Notify the Tax Authorities
In the year of your return to France, you must promptly inform the non-resident tax service of your new address. Don’t forget to update your bank account information as well. You can do this through your online account using secure messaging.

Manage Your Withholding Tax Rate
Check your withholding tax rate in your online account. If you don’t have a personalized rate, the tax authorities will apply a default rate, which does not account for your specific situation, including family status. This rate is based on your monthly salary and ranges from 0% to 43%.

You can adjust your rate according to your situation through your online account.

Note:
If you don’t update your rate, you may overpay taxes, which will be refunded starting in September 2026 for 2025 income. Conversely, if you owe additional taxes, the balance will be collected accordingly.

What Income Should You Declare Upon Returning to France?

For your 2025 declaration of 2024 income, you must declare:

  • Income from French sources received from January 1, 2024, until your return to France.
  • Income from both French and foreign sources received after your return to France until December 31, 2024.

How to Declare Your Income Upon Returning to France

Income declarations online are mandatory if your primary residence has internet access and you can file online.

Note:
The non-resident tax service will forward your declaration to the tax office at your new home address.

Do You Need to Declare Foreign Accounts Upon Returning to France?

If you are domiciled in France or Monaco, you must declare to the tax administration every year any accounts you opened, held, used (at least once), or closed abroad.

The accounts and assets to declare include:

  • Bank accounts
  • Life insurance or capitalisation contracts
  • Digital assets (e.g., cryptocurrencies, multimedia content)

You are required to declare these accounts whether you are the account holder or have power of attorney. A single declaration is required if you share ownership or power of attorney with your spouse or partner.

For online income declarations, use the unique form n°3916 / 3916 bis for foreign bank accounts, digital assets, and life insurance contracts.

Paper Declaration Warning:
Failure to declare foreign accounts can result in fines of €1,500 per undeclared account. If the account is in a country with no anti-fraud agreement with France, the fine can increase to €10,000 per account.

Deadlines to Meet Upon Returning to France (Expat Tax France)

In the year of your return, you must meet the same deadlines as residents for declaring your income.

  • The 2024 income declaration for 2023 has already ended.
  • The 2025 income declaration for 2024 will begin in April 2025.

Online declarations are mandatory if your main residence has internet access. If you need to file a paper declaration, the same deadlines apply.

Need Assistance with Expat Tax France?
If you need expert help with your expat tax France situation, whether it’s managing your return to France, declaring income, or understanding withholding tax rates, Escec International is here to assist. Our experienced team can guide you through the complexities of expat tax compliance and ensure you meet all necessary deadlines.

When Should You Pay Your Taxes? Wealth Tax 2025 (IFI)

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The Wealth Tax 2025 in France, known as the Impôt sur la Fortune Immobilière (IFI), is a tax imposed on individuals whose real estate assets exceed a certain threshold. If you are liable for wealth tax 2025, it is crucial to know the payment deadlines to avoid penalties and ensure timely compliance with French tax laws.

Here’s everything you need to know about the payment deadlines for wealth tax 2025 (IFI):

Payment Deadlines for IFI 2025

Electronic vs. Traditional Payment Methods 

For IFI, the French tax authorities encourage the use of electronic payment methods for convenience and efficiency. These methods include:

  • Online payments through the official tax portal
  • Mobile payments via the tax administration app on your smartphone or tablet
  • Direct debit: You can set up a one-time or monthly payment schedule

If you choose electronic payments, you get a longer payment window. For example, the deadline extends to September 20, 2025, or November 22, 2025, depending on when you receive your tax notice. Traditional payment methods, such as cheque or bank transfer, must be completed earlier — by September 15, 2025, or November 17, 2025 if you receive your notice in October.

What Happens if You Miss the Wealth Tax 2025 Deadline?

Missing it payment deadline can result in penalties and interest charges. To avoid this, be sure to make your payment on time according to the method you’ve chosen. If you’re uncertain about how to proceed with your payment, it’s best to consult a tax professional or advisor.

Stay Updated on Wealth Tax 2025 Deadlines

To stay up-to-date on your payment deadlines and to get more details about your specific case, be sure to consult the official French tax administration calendar.

Need Help ?

At Escec International, we specialize in providing expert tax consulting services to help individuals and businesses navigate wealth tax 2025 and other complex tax laws. Whether you need assistance with payment deadlines, tax planning, or compliance, our team is here to guide you.

Contact Escec International today to ensure it is filed accurately and on time!