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

French VAT Number Not Valid in VIES After Registration: Intra-EU Invoicing, Proof and Remedies

A French company can be registered before its VAT number appears as valid in VIES. This guide explains what a foreign founder can invoice, which evidence to retain, how reverse charge and Fr …

Contracts and business

Can a French Accountant Be Liable for a Late DPAE? Foreign Founder Recourse

A French company remains responsible for its DPAE even after outsourcing payroll. This guide explains when a foreign founder may pursue an accountant or payroll provider, what evidence prove …

News

British Resident Dies in France: Who Decides the Funeral and How Can the Family Repatriate the Body to the UK?

A practical legal guide for British families facing a death in France, a funeral dispute and the repatriation of a body or ashes to the United Kingdom.

News

UK Public Service Pension in France After Brexit: Article 19, Nationality Proof and Tax Correction

How Article 19 of the UK–France tax treaty applies to a British public-service pension in France, what proves nationality and residence, and how to challenge the wrong tax.

Contracts and business

Can a Foreign Director Be Held Personally Liable for a French Company’s Tax Debt? Article L. 267 LPF, Fraud and Evidence

A foreign director may face personal exposure for a French company’s unpaid taxes only when the Article L. 267 conditions are proved. This English guide explains the evidence, causation, pro …

Contracts and business

How Can a French Company Obtain a Tax Residence Certificate? Form 730, EFI and Treaty Proof for Foreign Founders

A practical guide for foreign founders: the French form 730-FR-ANG-SD, EFI account, treaty proof, refusals and the rescrit route for French tax residence.

News

Can a British Child Omitted from a UK Will Claim a French Reserved Share? Deadlines, Calculation and Evidence

A practical guide for British children omitted from a UK will: French reserved shares, choice of law after Brexit, calculation, evidence and deadlines.

News

French Visa Appointment Unavailable After Brexit: What Can a British Applicant Do?

A missing French visa appointment after Brexit can threaten a British applicant's move, job or studies. Learn how to identify the correct route, preserve evidence, distinguish an access prob …

Contracts and business

European Order for Payment Against a Foreign Customer: 30-Day Opposition and Enforcement for a French Company

How can a French company use a European order for payment against a foreign customer? This guide explains the 30-day opposition period, jurisdiction, evidence and enforcement.

News

British Residence Permit Renewal in France: Can You Travel and Work While an ANEF Application Is Pending?

A British citizen in France with a pending ANEF residence-permit renewal may be able to work and travel, but only the correct provisional certificate proves the right. Learn what to do when …

Contracts and business

How Can a Foreign-Owned French Company Change Its E-Invoicing Platform? The 15-Working-Day Procedure

A practical legal guide for foreign founders changing a French authorized e-invoicing platform: formal agreement, two-day notice, five-day opposition, fifteen-working-day directory update, c …

Contracts and business

French Company Bank Account Blocked After a Change of President: Remedies for a Foreign Shareholder

A practical legal guide for foreign shareholders when a French company bank account is blocked after a president changes: authority, Kbis, evidence, emergency relief and business continuity.

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