Latest Updates of ESCEC International

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.

Income Tax – What Are the Penalties for Late Filing?

This article explains the financial penalties for filing your French income tax return late, including tax surcharges, interest on late payments, and how to submit your return after the deadline—either online or by paper.

Requesting a Tax Payment Extension in France

Learn how to request extra time to pay your income or local taxes in France if you're facing financial hardship, including eligibility criteria, how to apply, and what to expect from the tax authorities.

Who Is Liable for Income Tax in France?

This article explains who is liable to pay income tax in France, based on tax residency and household composition.

What is the French income tax scale?

Discover how French income tax is calculated using a progressive scale, with rates from 0% to 45%, based on income brackets and family situation.