Latest Updates of ESCEC

Corporate Income Tax (IS): How It Works in France

May 20, 2025

This article explains how corporate income tax (Impôt sur les sociétés - IS) works in France.

How to Switch from Personal Income Tax to Corporate Tax for Your Business

May 20, 2025

This article explains how businesses initially taxed under personal income tax (IR) can opt for corporate income tax (IS) instead.

How Income Taxed Businesses Can Opt for Corporate Taxation

May 19, 2025

This article explains how businesses taxed under the personal income tax system in France can switch to corporate income tax (IS).

Businesses: How to Use a Tax Credit or Refundable Balance

May 19, 2025

This article explains how businesses in France can use a tax receivable—resulting from overpayments or refundable tax credits—to offset upcoming tax payments.

Corporate Tax or Personal Income Tax: Which Applies to Your Business Structure?

May 19, 2025

This article explains how business profits are taxed in France based on legal structure—either under personal income tax (PIT) or corporate income tax (CIT).

Automatic Income Tax Filing: Are You Eligible?

May 16, 2025

This article explains France’s automatic tax filing system for 2025, detailing who qualifies, recent changes to paper return rules, and how to verify or modify pre-filled tax information.