Entries by escec

Non-Residents France: Tax Rules and Obligations

Important: If you live outside France, always consult the tax authorities in your country of residence to confirm any filing or payment obligations, even if you pay taxes in France. For official information, see Service Public. In some cases, depending on the applicable tax treaty (available at impots.gouv.fr), income or interest may need to be […]

Terrasse Tax in France: What You Need to Know

The terrasse tax (or local property taxes, including taxe foncière and taxe d’aménagement) is a tax owed by property owners and usufructuaries in France. It applies to built and certain semi-built structures, including terraces, under specific conditions. Some exemptions exist depending on the type of property or the owner’s status. Who Must Pay the Terrasse […]

How to Avoid Capital Gains Tax in France for Non-Residents

Capital Gains Tax (CGT) in France is a key consideration for both residents and non-residents who sell property or other assets. For non-residents, the rules are broadly similar to those for residents, but with specific obligations, exemptions, and cross-border regulations that must be carefully understood. This guide explains how capital gains tax France works, when […]

What Happens to Deceased Accounts?

When a relative passes away, the handling of their bank accounts depends on the type of account involved (individual, joint, undivided, or accounts containing securities or safes). For detailed official information, you can also consult Service-Public. For professional guidance, visit ESCEC International. Individual Account Once the bank is notified of the account holder’s death, it […]

Where to Find the Code APE of a Company?

Discover what the code APE is, why it matters for your business in France, and where to find it. Learn how this identifier impacts taxes, social contributions, grants, and business strategy, and how to update it if needed.