Latest Updates of ESCEC

Taxation of a Limited Liability Company (SARL): What You Need to Know

February 11, 2025

This article explains the tax system for a Limited Liability Company (SARL) , covering corporate tax (IS), VAT, CFE, CVAE, and the taxation of managers' income and dividends. It also outlines available tax benefits.

Taxation of the Simplified SASU company: What You Need to Know

February 11, 2025

The article outlines the tax obligations for a Simplified Single-Person Joint-Stock Company (SASU) in France, covering corporate tax, VAT, business property tax, and deadlines for filing and payments. It also highlights applicable tax rates and regimes.

Declaring and Paying VAT in France

February 11, 2025

A complete guide on VAT France, covering regimes, declaration, payment, and compliance for businesses.

Social Contribution on Corporate Tax in France

February 11, 2025

This article provides a comprehensive guide to the social contribution on corporate tax in France, covering eligibility, exemptions, calculation methods, payment deadlines, and refund procedures. It ensures businesses understand their obligations and optimize their tax strategies effectively.

Loss of Half of Share Capital: Baisse Capitaux Propres

February 10, 2025

loss of equity capital happens when a company's equity drops below half of its share capital due to financial losses. This triggers legal obligations for shareholders, requiring a decision on dissolution or financial recovery within four months.

Reducing a Business’s Share Capital | Reduction Capital Entreprise

February 10, 2025

This article explains reduction capital entreprise (share capital reduction), its financial and strategic purposes, methods, legal procedures, and tax implications, focusing on Société Anonyme (SA) regulations.