Latest Updates of ESCEC

Is Your Business Eligible for the Innovation Tax Credit (CII)?

June 3, 2025

Learn how French SMEs can claim the Innovation Tax Credit (CII) in 2025 to support new product development, including eligibility, rates, and application steps.

Corporate Taxation in France: What Is the Simplified Real Tax Regime?

June 2, 2025

This article outlines the Simplified Real Tax Regime (RSI) in France, explaining which businesses qualify, how to opt in, the accounting and VAT obligations, and what happens if revenue thresholds are exceeded.

Corporate Taxation in France: What Is the Standard Real Tax Regime?

June 2, 2025

This article explains France's standard real tax regime for businesses, detailing which companies it applies to, how to opt in, the accounting obligations involved, and its connection to VAT reporting.

Taxation of Agricultural Profits: Which Regime Applies?

May 30, 2025

The article outlines how French farmers are taxed under three regimes—micro-BA, simplified, or standard—based on their revenue, detailing eligible activities and reporting rules.

Local Taxes: Which Ones Apply to Your Business?

May 30, 2025

Overview of key local taxes for businesses in France, including mandatory and optional levies, with details on eligibility and calculation.

Self-Employed: What You Need to Know About the Unified Social and Tax Declaration

May 29, 2025

Since 2021, self-employed individuals in France must complete a single online declaration for both income tax and social contributions. This unified system replaces the former dual-reporting process, simplifying procedures for those under the general scheme.