Latest Updates of ESCEC

Taxation Holding: What Is a Holding Company and How Is It Taxed?

April 24, 2025

Discover everything you need to know about taxation holding, including how holding companies are structured, taxed under IR or IS, and the benefits of regimes like parent-subsidiary and tax consolidation for optimizing group taxation.

Taxe ADAR: Everything You Need to Know About

April 24, 2025

This article explains everything you need to know about the taxe ADAR in France—who must pay it, how it's calculated, declared, and when it’s due—along with key exemptions and useful resources.

Understanding the Income Tax Scale in France (Taxation en France)

April 24, 2025

This article provides a comprehensive overview of the 2025 progressive income tax scale in France, explaining how taxation en France works through detailed examples for different household situations.

Understanding the C3S Taxe: A Complete 2025 Guide for Companies

April 23, 2025

This article explains everything businesses need to know about the C3S taxe—the Contribution Sociale de Solidarité des Sociétés.

Understanding the Taxe PUMa: Who Pays, How It’s Calculated, and When to Pay

April 23, 2025

Discover everything you need to know about the taxe PUMa in France: who must pay it, how it’s calculated, exemptions, payment deadlines, and rates.

Tax ID France: Understanding Identification Numbers in France

April 23, 2025

This comprehensive guide explains the key identification numbers required in France, including the tax ID France (TIN), social security number (NIR), and business identifiers like SIREN/SIRET.