Latest Updates of ESCEC International

Income Tax – What Are the Penalties for Filing Late?

This article explains the consequences of filing your income tax return late in France. It outlines the applicable tax penalties, interest charges, and how to submit a late declaration online.

Online Tax Payments for Businesses in France: What You Need to Know

This article explains which French business taxes must be declared and paid online, who is required to use digital procedures, and how to do so through either the professional space on impots.gouv.fr or via the EDI system.

Everything You Need to Know About the French Payroll Tax

This article breaks down who pays the French payroll tax, who’s exempt, how it’s calculated, and how to declare and pay it.

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.