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Research Tax Credit (CIR) – France 2025

This guide explains the Research Tax Credit (CIR) in France for 2025, covering eligibility, qualifying R&D activities, deductible expenses, tax credit rates, and how businesses can apply and claim refunds.

Inheritance Tax in France: Exemptions and Key Rules

This guide covers inheritance tax in France, including who must pay, key exemptions, and special rules for certain assets and beneficiaries. It highlights full and partial tax exemptions, helping heirs reduce or avoid taxation.

Overtime Tax: Are Overtime Hours Taxed in 2025?

This article outlines how overtime tax works for 2024, with a €7,500 exemption limit. It explains when overtime is tax-free, provides examples, and shows how to declare overtime earnings on your tax return.

Income Tax for French Citizens Moving Abroad for Work or Living

This article explains tax obligations for French citizens moving abroad, including residency rules, income declaration, and taxation on French-source earnings.

Income Tax – Spousal or Ex-Spousal Support Payments

This article covers the tax deduction rules for spousal support payments in the 2025 tax declaration. Learn about eligibility, deductible amounts, and reporting.

Income Tax – Dependent Minor Child – Married or PACSed Parents

This article explains how married or PACSed parents can claim minor children as dependents for tax purposes, affecting their family quotient and reducing taxable income. It also details the additional parts parents can claim per child.