Latest Updates of ESCEC International

Tax flat in France: How It Works in 2025

This comprehensive guide explains how the tax flat system (Flat Tax) works in France in 2025. It covers who is affected, how it's calculated, what types of income are subject or exempt, and how to choose between the flat tax and progressive income tax.

Taxation Holding: What Is a Holding Company and How Is It Taxed?

Discover everything you need to know about taxation holding, including how holding companies are structured, taxed under IR or IS, and the benefits of regimes like parent-subsidiary and tax consolidation for optimizing group taxation.

Taxe ADAR: Everything You Need to Know About

This article explains everything you need to know about the taxe ADAR in France—who must pay it, how it's calculated, declared, and when it’s due—along with key exemptions and useful resources.

Understanding the Income Tax Scale in France (Taxation en France)

This article provides a comprehensive overview of the 2025 progressive income tax scale in France, explaining how taxation en France works through detailed examples for different household situations.

Understanding the C3S Taxe: A Complete 2025 Guide for Companies

This article explains everything businesses need to know about the C3S taxe—the Contribution Sociale de Solidarité des Sociétés.

Understanding the Taxe PUMa: Who Pays, How It’s Calculated, and When to Pay

Discover everything you need to know about the taxe PUMa in France: who must pay it, how it’s calculated, exemptions, payment deadlines, and rates.

Tax ID France: Understanding Identification Numbers in France

This comprehensive guide explains the key identification numbers required in France, including the tax ID France (TIN), social security number (NIR), and business identifiers like SIREN/SIRET.

Non-Residents of France: A Complete Guide to Tax Residency and Obligations

This guide explains tax residency for non-residents of France, including how tax obligations are determined.

Declaration Impot PAMC: Everything You Need to Know About the Merged Tax and Social Declaration for Healthcare Professionals

Discover everything PAMC professionals need to know about the merged tax and social declaration in France.

Everything You Need to Know About the “Déclaration 2024” in France

This article explains everything you need to know about the déclaration 2024 in France — from how it works with withholding tax, payment of remaining tax due, automatic declaration eligibility, to key deadlines for 2025.