Latest Updates of ESCEC

Portage Salarial: A Comprehensive Overview

February 14, 2025

This article explains portage salarial, a system where professionals work for client companies through a portage company. It covers eligibility, contracts, salary, client responsibilities, and benefits, distinguishing it from temporary employment.

Intra-Community Value Added Tax Number (VAT Number)

February 14, 2025

An Intra-Community Value Added Tax Number (VAT Number) is a unique EU business tax ID required for VAT transactions. It must appear on invoices and filings. The article explains how to apply, verify, and restore a VAT Number if invalidated.

Société Anonyme (SA): What You Need to Know

February 12, 2025

A Société Anonyme (SA) is a public limited company designed for large businesses. The company is taxed on its profits, and shareholders are taxed on dividends. Share transfers are generally free, with possible restrictions in the company’s statutes.

How to Know Your Tax Number in France: A Complete Guide

February 12, 2025

Learn how to find your tax number in France—whether on official documents, online, or by requesting it from the tax authorities. Step-by-step guide for residents and non-residents.

Does France Give Tax Breaks to the Rich?

February 12, 2025

Does France give tax breaks to the rich? This article explores key tax incentives for high earners, including expat benefits, a 30% flat tax, and stock-based advantages.

Taxation of a Single-Member Limited Liability Company (EURL): What You Need to Know

February 11, 2025

The article outlines the tax regime for a Single-Member Limited Liability Company (EURL) in France, including profit taxation, applicable taxes (VAT, CFE, CVAE), and available tax benefits. It also distinguishes between the tax obligations of manager-partners and non-partners, and highlights exemptions and credits based on location and activity.