Latest Updates of ESCEC International

Self-Employed Workers: Understanding the Unified Social and Tax Declaration

This article explains the unified social and tax declaration introduced in France in 2021 for self-employed workers.

What Tax Rules Apply to Business Owners?

This article provides an overview of the taxation rules applicable to business owners in France, based on their company's legal structure and chosen tax regime.

Understanding the CVAE: The Business Value-Added Contribution in France

This article explains the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE)—a local French tax based on business value-added.

Everything You Need to Know About the Business Property Tax (CFE)

This article provides a comprehensive overview of the Cotisation Foncière des Entreprises (CFE), a local business tax in France.

How to Calculate Your Company’s Taxable Income in Four Steps

This article outlines four key steps to calculate a company’s taxable income from its accounting profit by applying tax-specific adjustments.

Corporate Income Tax (IS): How It Works in France

This article explains how corporate income tax (Impôt sur les sociétés - IS) works in France.

How to Switch from Personal Income Tax to Corporate Tax for Your Business

This article explains how businesses initially taxed under personal income tax (IR) can opt for corporate income tax (IS) instead.

How Income Taxed Businesses Can Opt for Corporate Taxation

This article explains how businesses taxed under the personal income tax system in France can switch to corporate income tax (IS).

Businesses: How to Use a Tax Credit or Refundable Balance

This article explains how businesses in France can use a tax receivable—resulting from overpayments or refundable tax credits—to offset upcoming tax payments.

Corporate Tax or Personal Income Tax: Which Applies to Your Business Structure?

This article explains how business profits are taxed in France based on legal structure—either under personal income tax (PIT) or corporate income tax (CIT).