The firm’s journal

Articles of 27 August 2026

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

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News

UK Inheritance Tax for British Residents in France After Brexit: the 10-Year Rule, French Relief and Estate Planning

A British resident who moved to France can remain within UK Inheritance Tax on overseas assets after 6 April 2025. This guide explains the 10-year rule, the post-departure tail, the France–U …

News

UK Child Maintenance in France After Brexit: How to Enforce Arrears and Challenge Non-Payment

A practical France-UK guide to recognising and enforcing a UK child maintenance order, recovering arrears and challenging a disputed assessment after Brexit.

Contracts and business

Missed First VAT Return in France: CA3 Deadline, Penalties and How a Foreign Founder Can Correct It

A practical legal guide for a foreign founder whose new French company missed its first CA3: filing, payment, evidence, penalties and the SIE response.

Company law

How to Challenge a French URSSAF Reassessment of SAS Director Remuneration

A practical guide for foreign-owned French companies challenging a URSSAF reassessment of SAS director remuneration, management fees, benefits, payroll and cross-border evidence.

Tax and estate

Missed the French Taxe Foncière Payment Deadline? A British Owner’s 10% Surcharge, Relief and Appeal Guide

Missed a French taxe foncière deadline? See when the 10% surcharge applies, how to pay the principal, request relief, challenge a notice and stop escalation.

News

French Speeding Fine for a British Driver After Brexit: How to Contest the Notice, Identify the Driver and Protect Your Licence

Received a French speeding fine as a British driver after Brexit? Learn how to identify the driver, protect your deadline and contest the notice without confusing payment with a consignation …

Contracts and business

Professional Liability Insurance in France for a Foreign-Owned Company: Mandatory Cover, Policy Gaps and Claims

A practical legal guide for foreign founders: mandatory insurance, territorial scope, policy gaps and the right response after a claim in France.

News

French Bank Freezes a British Resident’s Account Over Tax Residence: CRS Self-Certification, Evidence and Remedies

A French bank may restrict a British resident’s account during a CRS tax-residence review. Learn which documents to send, how to separate CRS from anti-money-laundering checks, and which rem …

Contracts and business

French Company Has a Kbis but the SIRET Is Missing or Wrong: How a Foreign Founder Corrects the RNE Record

A practical guide for foreign founders when a French company has a Kbis but a missing or incorrect SIRET: diagnosis, INPI correction and operational safeguards.

Contracts and business

Can a French Subsidiary Employ a Worker Seconded by Its Foreign Parent? Payroll, Social Security and DSN Rules

A legal guide for foreign groups sending a worker to a French subsidiary: posting, payroll, A1, SIPSI, DPAE, DSN, tax and employer risk.

News

French Long-Stay Visa After Brexit: What Proof of Accommodation Can a British Applicant Use, and How Can They Appeal a Refusal?

A practical guide for British applicants for a French long-stay visa: prove where you will live, keep every address and date consistent, and challenge a refusal within the correct deadline.

News

Does a UK Civil Partnership Count in France After Brexit? Recognition, Tax, Inheritance and Separation

A UK civil partnership can have legal and tax effects in France after Brexit, but proof, property, inheritance and separation require a precise French-law review.

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