Latest Updates of ESCEC

Do You Need to Declare Employee Savings Plans on Your Income Tax Return?

July 1, 2025

This article explains when employee savings (épargne salariale) must be declared for income tax in France.

Taxation of Dividends Received by Members in France

June 30, 2025

This article explains how dividends received by company members in France are taxed, depending on whether the company is subject to income tax (IR) or corporate tax (IS).

Freelance and Self-Employed Taxes in France (2025 Guide)

June 30, 2025

This comprehensive guide explains the 2025 tax rules for freelancers and self-employed individuals in France.

Taxation of Second Homes in France: What You Need to Know

June 27, 2025

This article explains the taxation rules for second homes in France, covering key obligations such as property and council taxes, reporting requirements, vacant property taxes, rental income taxation, capital gains on sale, and real estate wealth tax.

French Tax Residency: Key Rules and Implications

June 26, 2025

This article explains how tax residency is determined in France, outlining the key criteria used by French tax authorities.

Taxation of Foreign Income for French Tax Residents

June 26, 2025

This article explains how French tax residents must declare income earned abroad, including the use of Form 2047, applicable tax credits to avoid double taxation, and special rules for cross-border workers.