Latest Updates of ESCEC

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.

How Can Businesses Use Their Tax Credits?

May 27, 2025

This article explains how French businesses can use tax credits—resulting from overpayments or refundable tax credits—to pay their professional taxes.

Business Taxation: What Is the Simplified Real Tax Regime?

May 22, 2025

This article provides an overview of the Simplified Real Tax Regime (RSI) in France, explaining eligibility criteria, key obligations, and how it differs from the standard real regime.

Self-Employed Workers: Understanding the Unified Social and Tax Declaration

May 22, 2025

This article explains the unified social and tax declaration introduced in France in 2021 for self-employed workers.