Latest Updates of ESCEC International

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).

Automatic Income Tax Filing: Are You Eligible?

This article explains France’s automatic tax filing system for 2025, detailing who qualifies, recent changes to paper return rules, and how to verify or modify pre-filled tax information.

2025 Taxes: What’s New in the 2024 Income Tax Return

Key 2025 tax updates include revised brackets, new rules for couples, paperless filing changes, and added account security.

Everything You Need to Know About the Payroll Tax in France

This article explains who must pay the French payroll tax, applicable exemptions, tax rates, calculation methods, and how to declare and pay it.