Latest Updates of ESCEC

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.

Corporate Tax in France: How Does It Work?

May 29, 2025

This article explains how corporate tax (impôt sur les sociétés) works in France. It outlines which companies are subject to it by default or by choice.

Late Payment of Taxes: What Are the Risks for Your Business?

May 27, 2025

An overview of penalties and solutions for late tax payments, including surcharges, interest, and relief options.