The firm’s journal

Articles of 26 August 2026

Articles published by the firm on this date, newest first.

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News

French Survivor’s Pension for a UK Spouse After Brexit: Eligibility, Deadlines and How to Appeal

A British spouse or former spouse may claim a French survivor’s pension after Brexit. Learn who qualifies, how to apply from the UK within twelve months, which documents prove the claim and …

Contracts and business

How to Change the Representative of a French Branch from Abroad: INPI Filing, Kbis and Liability Handover

A practical guide for foreign companies changing the representative of a French branch: parent approval, INPI filing, Kbis, certified documents, deadlines and liability handover.

Company law

French Company Capital Deposit Returned After Registration Fails: Refund, Court Order or Refiling?

A foreign founder whose French company registration fails must separate correction, refund and re-filing. This guide explains the six-month rule, evidence and remedies.

News

Can a British Citizen Living in France Vote in Municipal Elections After Brexit? Registration, Refusal and Remedies

Can a British citizen living in France vote in municipal elections after Brexit? This guide explains the nationality rule, the dual-national exception, registration deadlines and remedies af …

News

Late French Inheritance Tax Declaration for a UK Heir: Form 2705, Penalties and How to Appeal

Missed France’s inheritance-tax deadline? A UK heir can still file Form 2705-SD, quantify penalties, seek relief and challenge an incorrect assessment.

Contracts and business

Can a Foreign Company Hire Its First Worker in France as a Freelancer? Reclassification, URSSAF and the Safe Route

A foreign company can use a French freelancer only when the relationship is genuinely independent. This legal guide explains reclassification risk, URSSAF, TFE, payroll and the safer route f …

Tax and estate

French Taxe Foncière 2026 After Selling a Home: Can a British Owner Recover the Buyer’s Share?

After selling a French home, can a British owner recover the buyer’s agreed share of the 2026 taxe foncière? This guide separates the French tax liability from the private prorata claim and …

Company law

Can a Foreign Founder Contribute IP or Other Assets to a French SAS as Share Capital? Valuation, Ownership and Filing

A foreign founder can contribute a patent, software, trademark or other asset to a French SAS, but the share capital is only as reliable as the ownership chain, valuation report and filing e …

Tax and estate

French Succession Bank Fees After Brexit: Can a British Heir Challenge a Charge in 2026?

A 2026 constitutional decision changed French succession bank fees. Learn how British heirs and executors can check the 1% and €857 cap, prove authority, handle French tax clearance and chal …

Contracts and business

French Company E-Invoicing from 1 September 2026: Foreign Founder Reception and Platform Checklist

Foreign founders must prepare a French company to receive electronic invoices from 1 September 2026. This checklist covers authorized platforms, SIREN and SIRET routing, e-reporting, evidenc …

Company law

Can a Foreign Founder Choose Income Tax for a French SAS? The IR Option Instead of IS

Can a foreign founder choose income tax for a French SAS or SASU? This guide explains the IR election, ownership thresholds, five-year limit, filing deadline, losses and cross-border risks.

News

British Self-Employed Worker in France After Brexit: Residence Permit, Right to Work and Social-Security Registration

A practical legal guide for British freelancers moving to France: choose the right route, prove a viable activity, register correctly and challenge a refusal.

Maître Reda Kohen

Maître Reda Kohen

Partner, member of the Paris Bar, 11 rue Margueritte, 75017 Paris. Author of the analyses published in this journal. About