Latest Updates of ESCEC International

Research Tax Credit (CIR) – France 2025

This guide explains the Research Tax Credit (CIR) in France for 2025, covering eligibility, qualifying R&D activities, deductible expenses, tax credit rates, and how businesses can apply and claim refunds.

Inheritance Tax in France: Exemptions and Key Rules

This guide covers inheritance tax in France, including who must pay, key exemptions, and special rules for certain assets and beneficiaries. It highlights full and partial tax exemptions, helping heirs reduce or avoid taxation.

Overtime Tax: Are Overtime Hours Taxed in 2025?

This article outlines how overtime tax works for 2024, with a €7,500 exemption limit. It explains when overtime is tax-free, provides examples, and shows how to declare overtime earnings on your tax return.

Income Tax for French Citizens Moving Abroad for Work or Living

This article explains tax obligations for French citizens moving abroad, including residency rules, income declaration, and taxation on French-source earnings.

Income Tax – Spousal or Ex-Spousal Support Payments

This article covers the tax deduction rules for spousal support payments in the 2025 tax declaration. Learn about eligibility, deductible amounts, and reporting.

Income Tax – Dependent Minor Child – Married or PACSed Parents

This article explains how married or PACSed parents can claim minor children as dependents for tax purposes, affecting their family quotient and reducing taxable income. It also details the additional parts parents can claim per child.

Understanding Taxes in France: Income Tax Scale Explained

This article explains the French income tax scale for 2024 earnings, the family quotient, and provides an example of tax calculation for a married couple without children.

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).