The firm’s journal

Articles of 30 August 2026

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

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Contracts and business

Can a French Company Be Prosecuted for Failing to File Annual Accounts Before Approval? The 2026 Rule for Foreign Directors

A 7 January 2026 Court of cassation ruling clarifies when the French annual-accounts filing period starts, what foreign directors must prove, and how to regularize from abroad.

News

UK Purchased Life Annuity in France After Brexit: How to Classify, Declare and Challenge the Payment

A practical legal guide for British residents in France receiving a UK purchased life annuity: classify the payment, apply the France–UK treaty, complete the French return and challenge inco …

Contracts and business

How Can a Foreign Company Recover French VAT Paid on Business Expenses Without a French Subsidiary?

A foreign company can often reclaim French VAT without forming a French subsidiary, but eligibility, deadlines, invoices and tax-representative rules differ between EU and non-EU businesses.

News

Can You Divorce in France if Your Spouse Lives in the UK After Brexit? Jurisdiction, Evidence and Financial Orders

A British spouse living in France may be able to start divorce proceedings in a French court even when the other spouse remains in the UK. This guide explains post-Brexit jurisdiction, habit …

Contracts and business

What Information Must a French Employer Give a New Employee Before Work Starts? Article R. 1221-34 Checklist for Foreign Founders

A practical English checklist for foreign founders hiring in France: the information required under Article R. 1221-34, DPAE timing, French-language documents, payroll and proof of delivery.

News

French Car Insurance After Brexit: Can a British Driver Challenge Refusal to Recognise a UK No-Claims Bonus?

A practical legal guide for British residents whose French motor insurer refuses to assess a UK no-claims bonus or applies an unexplained premium increase after Brexit.

Contracts and business

What Information Must a French Employer Give a New Employee? R1221-34 Checklist for Foreign Founders

A practical R. 1221-34 checklist for foreign founders hiring in France: mandatory employee information, DPAE timing, contract language and proof.

News

British Residents Returning to France After Brexit: EES Border Checks, Residence Cards and Entry Refusal Remedies

A practical legal guide for British residents returning to France after Brexit: distinguish a Withdrawal Agreement residence card from a visitor passport, prepare family documents, deal with …

Contracts and business

Can a French Company Finance a Foreign Buyer’s Acquisition? Financial Assistance, Exceptions and Deal Risk

A foreign buyer cannot assume that a French target may fund its own acquisition. This English guide explains Article L. 225-216, SAS and SARL distinctions, lawful holding-company structures …

Company law

Sold Your UK Home After Moving to France? UK Capital Gains Tax, the 60-Day Deadline and French Treaty Relief

A UK property sale after you become tax resident in France can trigger a 60-day HMRC filing, a French disclosure and treaty analysis. This guide explains the deadlines, evidence, relief and …

Contracts and business

Can a Foreign Company Outsource French Payroll While Remaining the Legal Employer in France? URSSAF, DSN and TFE

A foreign company may delegate French payroll administration without transferring employer status. This guide separates a payroll mandate, TFE and EOR, then maps URSSAF, DPAE, DSN and liabil …

News

Can a UK Bank Close My Account Because I Moved to France After Brexit? Notice, Access to Funds and Complaint Remedies

A British customer living in France can face a UK account closure after Brexit. Learn about notice, access to money, payment continuity and the complaint route.

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