The firm’s journal

Articles of 26 August 2026

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

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Company law

Can a French SAS Grant BSPCE to a Foreign Employee? Eligibility, Vesting and Cross-Border Tax Steps

A practical 2026 guide for foreign founders and international employees: French SAS eligibility, BSPCE grant procedure, vesting, leaver rules and cross-border tax reporting.

News

French Inheritance Tax After Brexit: What If a UK Beneficiary Files Form 2705 Late?

A practical legal guide for British beneficiaries who file French Form 2705 late: deadlines, penalties, payment arrangements, UK-France double taxation and the documents needed to unblock a …

Contracts and business

French Company Formation Refused for an Incorrect Corporate Purpose: How to Amend and Refile

INPI refused your French company formation because the corporate purpose is vague, inconsistent or regulated? Learn how a foreign founder can amend the articles and refile.

News

HMRC P85 After Moving from the UK to France: Split-Year Tax, Refund and French Declaration

Moving from the UK to France? Learn when to file HMRC P85, how split-year treatment works, what France requires and how to challenge a wrong tax result.

Contracts and business

Can a Foreign Parent Use Cash Pooling to Fund a French Subsidiary? Banking-Monopoly Rules, Agreement and Interest

A practical legal guide for foreign parents funding a French subsidiary through cash pooling: banking-monopoly exception, control, agreement, interest, transfer pricing, tax and enforcement.

News

Can a UK Lasting Power of Attorney Be Used in France After Brexit? Recognition, Apostille and Refusal Remedies

A practical guide for British residents in France on using an English or Welsh Lasting Power of Attorney, preparing apostilles and sworn translations, creating a French future protection man …

News

French Long-Stay Visa Refused for Insufficient Resources: What Can a British Citizen Do?

A British citizen whose French visitor long-stay visa is refused for insufficient resources must act quickly: this guide explains the evidence, the mandatory CRRV appeal and the route to the …

Contracts and business

Can a French Company Issue an Invoice Before Receiving Its Kbis? Foreign Founder Liability and the Safe Procedure

A foreign founder may need to invoice before a French Kbis arrives. Learn how to identify the company in formation, protect VAT and secure takeover.

News

British Tenant in France: Can a Landlord Keep the Rental Deposit for Wear and Tear? Evidence, Deductions and Remedies After Brexit

A practical French-law guide for British tenants challenging a rental-deposit deduction for ordinary wear, disputed damage or unsupported repair costs after leaving France.

Contracts and business

When Must a French Company Appoint a Statutory Auditor After a Foreign Acquisition? Thresholds, Group Control and Filing Steps

A foreign acquisition can change a French company’s statutory-auditor test. This guide explains group thresholds, control, appointment, filing steps and remedies for SAS and SARL founders.

News

Importing a UK-Registered Car to France After Brexit: Customs, VAT, Registration and Refusal Remedies

Moving a car from Great Britain to France after Brexit can involve customs duty, import VAT, an 846 A certificate, technical approval and ANTS registration. This guide explains the documents …

Company law

How to Convert a French SARL into an SAS Before Foreign Investment: Procedure, Documents and Kbis

A foreign investor is asking for an SAS while your French business is an SARL? This guide explains the unanimous vote, transformation commissioner, Kbis filing, governance documents and clos …

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