Latest Updates of ESCEC

SASU Taxation in 2025: What Entrepreneurs Need to Know

July 3, 2025

This article explains how the Single-Person Simplified Joint Stock Company (SASU) is taxed in France in 2025. It covers the default corporate tax (IS) system, filing obligations, VAT exemption changes, payment schedules, reduced tax rates for SMEs, and important deadlines for reporting and payments.

Tax Regime for Micro-Entrepreneurs in France (2025)

July 3, 2025

This article explains the tax rules for micro-entrepreneurs in France, including eligibility criteria, turnover thresholds, and the two available tax options: the standard micro-tax regime and the optional flat-rate payment.

How Does France’s Real Estate Wealth Tax (IFI) Work?

July 2, 2025

This article explains how France’s Real Estate Wealth Tax (IFI) works, who is subject to it, which properties are taxable, and how to calculate and declare it.

Do You Need to Declare Employee Savings Plans on Your Income Tax Return?

July 1, 2025

This article explains when employee savings (épargne salariale) must be declared for income tax in France.

Taxation of Dividends Received by Members in France

June 30, 2025

This article explains how dividends received by company members in France are taxed, depending on whether the company is subject to income tax (IR) or corporate tax (IS).

Freelance and Self-Employed Taxes in France (2025 Guide)

June 30, 2025

This comprehensive guide explains the 2025 tax rules for freelancers and self-employed individuals in France.