Latest Updates of ESCEC International

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.

Taxation of Foreign Income for French Tax Residents

This article explains how French tax residents must declare income earned abroad, including the use of Form 2047, applicable tax credits to avoid double taxation, and special rules for cross-border workers.

Residential Tax on Second Homes in France

This article explains the rules and obligations related to the housing tax on second homes in France. It outlines who must pay, what types of properties are affected, how to declare your second home, possible exemptions, and how the tax is calculated based on local rates and cadastral rental value.

Tax Audits in France: What to Expect and How to Prepare

This article provides a comprehensive guide to tax audits in France, explaining why businesses may be audited, how the process unfolds, what documents are required, and the importance of involving a professional accountant. It also outlines the potential penalties and offers practical tips to navigate an audit with minimal stress.

How to Optimize Your Income and Expenses Before December 31 in France

This article offers a comprehensive guide to optimizing your income and expenses in France before December 31.

Do You Need to Declare Social and Family Benefits on Your Income Tax Return?

This article outlines which social and family benefits are tax-exempt and which must be declared in France’s 2025 income tax return, depending on the type and amount received.

2025 Tax Return: How to Make Corrections

This article explains how to correct your 2025 income tax return in France, whether you filed online or by paper. It covers deadlines, correction methods before and after receiving your tax notice, and outlines what types of information can or cannot be changed. It also highlights your right to fix mistakes without penalties.