Latest Updates of ESCEC

Taxation of Second Homes in France: What You Need to Know

June 27, 2025

This article explains the taxation rules for second homes in France, covering key obligations such as property and council taxes, reporting requirements, vacant property taxes, rental income taxation, capital gains on sale, and real estate wealth tax.

French Tax Residency: Key Rules and Implications

June 26, 2025

This article explains how tax residency is determined in France, outlining the key criteria used by French tax authorities.

Taxation of Foreign Income for French Tax Residents

June 26, 2025

This article explains how French tax residents must declare income earned abroad, including the use of Form 2047, applicable tax credits to avoid double taxation, and special rules for cross-border workers.

Residential Tax on Second Homes in France

June 25, 2025

This article explains the rules and obligations related to the housing tax on second homes in France. It outlines who must pay, what types of properties are affected, how to declare your second home, possible exemptions, and how the tax is calculated based on local rates and cadastral rental value.

Tax Audits in France: What to Expect and How to Prepare

June 24, 2025

This article provides a comprehensive guide to tax audits in France, explaining why businesses may be audited, how the process unfolds, what documents are required, and the importance of involving a professional accountant. It also outlines the potential penalties and offers practical tips to navigate an audit with minimal stress.

How to Optimize Your Income and Expenses Before December 31 in France

June 24, 2025

This article offers a comprehensive guide to optimizing your income and expenses in France before December 31.