The firm’s journal

Articles of 28 August 2026

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

Written by Maître Reda Kohen, member of the Paris Bar. About Maître Reda Kohen

Latest articles

Page 4 of 5

Contracts and business

How to Register a Secondary Establishment in France for a Foreign Company: INPI, SIRET, RNE and Kbis

A practical legal guide for foreign companies registering a secondary establishment in France through INPI, with the one-month deadline, SIRET, RNE, Kbis and correction steps.

News

Moving Household Goods from the UK to France After Brexit: Customs Relief, Import VAT and Stopped Removals

Moving from Britain to France? Learn when personal goods qualify for customs and import VAT relief, which documents to prepare and how to challenge a stopped removal.

Contracts and business

Does a Foreign-Owned Company Have to Share Profits in France? The 11–49 Employee Rule and the 1% Test

A practical legal guide for foreign founders: when the 11–49 employee value-sharing experiment or mandatory participation applies in France, how the 1% net fiscal profit test works, and how …

News

Can a UK Heir Pay French Inheritance Tax in Instalments After Brexit? Deadlines, Guarantees and Treaty Relief

Can a UK heir request French inheritance-tax instalments after Brexit? This guide covers eligibility, filing deadlines, guarantees, interest, treaty relief and remedies.

Contracts and business

French Company’s First Commercial Contract with a Foreign Customer: Governing Law, Jurisdiction and Payment

A practical legal roadmap for a French company’s first foreign-customer contract: scope, governing law, jurisdiction, VAT, payment security and recovery.

News

French Driving Licence Points for British Residents: How to Check Your Record and Challenge a 48SI Invalidation After Brexit

A practical legal guide for British residents in France: distinguish a UK licence from a French licence, check the French points record and challenge a 48SI invalidation after Brexit.

Contracts and business

Can a French Company Use an Employer of Record for Its First Employee? Payroll, Portage and Illegal Labour-Supply Risks

A practical legal test for foreign founders choosing payroll outsourcing, French portage salarial or direct employment for a first employee in France.

Contracts and business

Can a Foreign Company Hire an Employee in France Without a French Subsidiary?

A foreign company can hire directly in France without creating a subsidiary, but it must manage French employment law, social-security registration, payroll, work authorisation and permanent …

News

French Long-Stay Visitor Visa Refused After Brexit: How a British Pensioner Can Prove Pension Income and Savings

A practical legal guide for British pensioners whose French long-stay visitor visa has been refused: prove pension income and savings, answer the refusal and meet the CRRV deadline.

News

Can a Dependent Parent with Their Own Pension and Savings Still Join a British Citizen in France After Brexit?

A British parent’s pension or savings does not automatically defeat a Withdrawal Agreement application. Learn how to prove genuine dependency and challenge a refusal.

Contracts and business

Foreign Company in France: Is the French VAT Representative Liable for Unpaid VAT and Penalties?

A foreign company's French VAT representative may face statutory payment and compliance exposure for unpaid VAT, interest and related penalties. This English guide explains the limits of tha …

Contracts and business

French Company Paying a Foreign Consultant: Withholding Tax, VAT and Treaty Relief

A practical guide for foreign founders on French withholding tax, VAT reverse charge, treaty relief and evidence when paying an overseas consultant.

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