The firm’s journal

Articles of 26 August 2026

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

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Contracts and business

Foreign Investment in France in 2026: Does a Non-EU Investor Need Authorisation at 10%?

Since 17 August 2026, a non-EU investor crossing 10% of the voting rights of a sensitive French listed company may trigger the IEF screening process. This guide explains the notification, au …

Tax and estate

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

A British owner who sells French property can still receive the full taxe foncière bill. Learn when the buyer must reimburse a contractual share.

Company law

Can a Foreign Founder Combine a French SAS Presidency with an Employment Contract? Technical Duties, Subordination and Unemployment

A foreign founder may combine a French SAS presidency with a separate employment contract only when the technical job, salary and subordination are genuine and documented.

News

British Parent Living in France Gives Money to a Child in the UK: French Gift Tax, Form 2735 and UK Inheritance Tax

A British parent living in France who gives money to a child in the UK must separate French gift-tax filing, the Form 2735 process, UK seven-year Inheritance Tax exposure and the future esta …

News

Can a French Landlord Reject a British Tenant for Using UK Income or a UK Guarantor? Proof and Remedies After Brexit

A British applicant can present UK income and a UK-based guarantor in France. Learn when a refusal may be lawful, when it may be discriminatory and how to preserve evidence and seek a remedy …

Company law

How to Resign as President of a French SAS from Abroad: INPI Filing, Replacement and Liability

A foreign founder can resign as president of a French SAS from abroad, but the notice, replacement, INPI filing, Kbis update and historical liability must be handled as separate steps.

Company law

Preferred Shares in a French SAS for a Foreign Investor: Rights, Approval and Filing

A practical legal guide for foreign investors using preferred shares in a French SAS: voting and economic rights, approval, particular benefits, foreign-investment screening, INPI filing and …

News

Can a British Heir Accept a French Inheritance from the UK? Power of Attorney, Apostille and the Benefit-of-Inventory Procedure

A practical French-law route for a UK heir: preserve the inheritance option, use a properly scoped power of attorney, file the inventory and protect personal assets.

News

French Inheritance Bank Account Blocked for a UK Heir: Tax Certificate, Documents and How to Release the Funds

French inheritance bank account blocked for a UK heir? Learn which probate, heirship and tax-clearance documents can release the funds after Brexit.

Contracts and business

French Subsidiary Interest Payments to a Foreign Parent: Withholding Tax, Transfer Pricing and Treaty Relief

A practical legal guide for foreign founders financing a French subsidiary: interest deduction, transfer pricing, withholding-tax classification, treaty evidence and the documents to preserv …

News

Can France Seize a UK Bank Account for French Tax Debt After Brexit? Recovery Assistance and Remedies

A British resident with a UK bank account can face cross-border recovery of an enforceable French tax claim. This guide explains the assistance route, deadlines, remedies and the evidence ne …

Company law

French SAS Drag-Along Clause for Foreign Founders: Enforceability, Price and Remedies

How can foreign founders make a drag-along clause in a French SAS enforceable? This guide explains the articles, shareholders’ agreement, price, notice and remedies.

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