Latest Updates of ESCEC International

Everything You Need to Know About the Apprenticeship Tax in France

A clear guide to the French apprenticeship tax: who pays it, how it’s calculated, declared, and what’s new in 2025.

What Tax Rules Apply to Business Owners?

This article explains how business owners in France are taxed based on their company’s legal structure and tax regime (income tax or corporate tax).

Could Your Business Qualify for the Innovation Tax Credit (CII)?

The article outlines how French SMEs can benefit from the Innovation Tax Credit (CII) for developing new products, detailing eligibility, expenses covered, and application procedures.

Is Your Business Eligible for the Innovation Tax Credit (CII)?

Learn how French SMEs can claim the Innovation Tax Credit (CII) in 2025 to support new product development, including eligibility, rates, and application steps.

Corporate Taxation in France: What Is the Simplified Real Tax Regime?

This article outlines the Simplified Real Tax Regime (RSI) in France, explaining which businesses qualify, how to opt in, the accounting and VAT obligations, and what happens if revenue thresholds are exceeded.

Corporate Taxation in France: What Is the Standard Real Tax Regime?

This article explains France's standard real tax regime for businesses, detailing which companies it applies to, how to opt in, the accounting obligations involved, and its connection to VAT reporting.

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.