Latest Updates of ESCEC

Residential Tax on Second Homes in France

June 25, 2025

This article explains the rules and obligations related to the housing tax on second homes in France. It outlines who must pay, what types of properties are affected, how to declare your second home, possible exemptions, and how the tax is calculated based on local rates and cadastral rental value.

Tax Audits in France: What to Expect and How to Prepare

June 24, 2025

This article provides a comprehensive guide to tax audits in France, explaining why businesses may be audited, how the process unfolds, what documents are required, and the importance of involving a professional accountant. It also outlines the potential penalties and offers practical tips to navigate an audit with minimal stress.

How to Optimize Your Income and Expenses Before December 31 in France

June 24, 2025

This article offers a comprehensive guide to optimizing your income and expenses in France before December 31.

Do You Need to Declare Social and Family Benefits on Your Income Tax Return?

June 23, 2025

This article outlines which social and family benefits are tax-exempt and which must be declared in France’s 2025 income tax return, depending on the type and amount received.

2025 Tax Return: How to Make Corrections

June 23, 2025

This article explains how to correct your 2025 income tax return in France, whether you filed online or by paper. It covers deadlines, correction methods before and after receiving your tax notice, and outlines what types of information can or cannot be changed. It also highlights your right to fix mistakes without penalties.

Summer Jobs, Student Work, and Internships: How to Report These Earnings on Your Tax Return

June 20, 2025

This article explains how to declare income earned by students from summer jobs, internships, or self-employment. It outlines which earnings are tax-exempt—such as certain student wages, internship stipends, and social-based scholarships—and clarifies which must be reported, including taxable grants and non-salaried income. It also highlights rules for students over 25 and those filing separately.