Latest Updates of ESCEC

Inheritance Tax in France: Exemptions and Key Rules

March 5, 2025

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?

March 4, 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

March 3, 2025

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

March 1, 2025

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

February 28, 2025

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.

Understanding Taxes in France: Income Tax Scale Explained

February 27, 2025

This article explains the French income tax scale for 2024 earnings, the family quotient, and provides an example of tax calculation for a married couple without children.