Latest Updates of ESCEC

Flat Tax 2025: What Changes for Businesses Under the New Finance Law

March 12, 2025

The 2025 Finance Law introduces key changes for businesses, including a postponed CVAE elimination until 2030, new taxes on green vehicles, and a supplementary CVAE contribution for 2025.

Flat Taxation: How Does the PFU (Prélèvement Forfaitaire Unique) Work?

March 12, 2025

The article explains the flat taxation (Prélèvement Forfaitaire Unique, PFU) introduced in France in 2018, which applies a fixed 30% tax rate on capital income, including dividends, capital gains, and life insurance.

Everything You Need to Know About the Apprenticeship Tax

March 12, 2025

This article provides a comprehensive guide to the taxe d'apprentissage in France, covering who must pay it, how it is calculated, deductible expenses, and payment procedures.

Commercial Lease: Who Pays for What? Understanding Taxe Foncière Locataire and Other Charges

March 11, 2025

This article clarifies who pays the taxe foncière locataire in a commercial lease, detailing the landlord’s and tenant’s financial responsibilities.

Do I Need to Declare My Child’s Tax Return?

March 11, 2025

This article explains whether parents need to declare their adult child's tax return, outlining tax obligations, eligibility for household attachment, and potential deductions. It covers tax benefits, reporting requirements, and options like child support payments, ensuring clarity on managing a child's tax return efficiently.

Property Tax on Built Properties (TFPB): Everything You Need to Know About Taxes and Tax Memes!

March 6, 2025

Discover everything you need to know about the Property Tax on Built Properties (TFPB), including who needs to pay, available exemptions, tax reductions, and how to dispute errors.