Latest Updates of ESCEC International

Taxation of Agricultural Profits: Which Regime Applies?

The article outlines how French farmers are taxed under three regimes—micro-BA, simplified, or standard—based on their revenue, detailing eligible activities and reporting rules.

Local Taxes: Which Ones Apply to Your Business?

Overview of key local taxes for businesses in France, including mandatory and optional levies, with details on eligibility and calculation.

Self-Employed: What You Need to Know About the Unified Social and Tax Declaration

Since 2021, self-employed individuals in France must complete a single online declaration for both income tax and social contributions. This unified system replaces the former dual-reporting process, simplifying procedures for those under the general scheme.

Corporate Tax in France: How Does It Work?

This article explains how corporate tax (impôt sur les sociétés) works in France. It outlines which companies are subject to it by default or by choice.

Late Payment of Taxes: What Are the Risks for Your Business?

An overview of penalties and solutions for late tax payments, including surcharges, interest, and relief options.

How Can Businesses Use Their Tax Credits?

This article explains how French businesses can use tax credits—resulting from overpayments or refundable tax credits—to pay their professional taxes.

Business Taxation: What Is the Simplified Real Tax Regime?

This article provides an overview of the Simplified Real Tax Regime (RSI) in France, explaining eligibility criteria, key obligations, and how it differs from the standard real regime.

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.