Latest Updates of ESCEC International

Income Tax – End-of-Contract, Dismissal, and Retirement Compensation

This article explains the taxation of end-of-contract, dismissal, and retirement compensation in France. While most payments are taxable, partial or full exemptions apply in specific cases, such as social plans, wrongful dismissals, and certain retirement schemes.

Income Tax – Professional Expenses: Flat Rate or Actual Expenses (Deduction)

This article explains how to deduct professional expenses from income tax in France, either through a 10% flat-rate deduction or by declaring actual expenses if higher.

Income Tax in France – Adult Child – Information for Parents

This article explains the tax options for parents of an adult child in France, including whether to attach them to the family tax return or let them file independently. It covers tax benefits, deductions, and key considerations for the 2025 tax return (for 2024 income).

Tax Return France – First Tax Return

This article provides essential information on filing a tax return in France, especially for first-time filers. It explains who needs to declare income, how to submit the declaration online, key deadlines for the 2025 tax return (for 2024 income), and the process for both digital and paper filings.

Income Tax 2025 – Taxable Salary and Other Employment Income

This article explains the taxation of salary and other employment income for the 2025 income tax return, including work-related expenses, employee savings, and sick leave compensation.

Income Tax – Tax Return 2025 Guide

This article explains the 2025 income tax return process for 2024 earnings in France. It covers who must file, the benefits of filing, and the mandatory online declaration (with exceptions). It also highlights penalties for non-compliance, key deadlines, and the option to correct submissions.

Business Creation Support

The article outlines support for business creation in France, including training, workshops, and advisory services for commercial, artisanal, agricultural, and liberal professions. It details available resources, financial planning aid, and key formalities.

Social Contributions for Micro-Entrepreneurs: Key Information

Micro-entrepreneurs pay social contributions as a fixed percentage of revenue to Urssaf. Payments are made monthly or quarterly, with exemptions available for low income or specific business types.

Taxation of a Limited Liability Company (SARL)

A SARL is subject to various tax obligations that must be understood to ensure compliance and optimize tax advantages.

Micro-Entrepreneur Taxation: What You Need to Know

This article explains the tax system for micro-entrepreneurs, covering applicable taxes (VAT, CFE), tax regimes, payment options, and available exemptions or benefits.