The firm’s journal

Articles of 31 August 2026

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

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News

Can a British Resident in France Give Money to Children in the UK? French Gift Tax, the UK Seven-Year Rule and the Paperwork

A French-resident British parent can often use French allowances when gifting cash to a child in the UK—but the declaration, succession record and UK Inheritance Tax test must be handled sep …

Property

DGFiP Data Breach: What Should a Foreign-Owned French Company Do If Its Professional Tax Space Was Not Compromised?

The 2026 DGFiP data breach did not compromise professional tax spaces. Here is how a foreign-owned French company should verify, contain phishing and protect tax deadlines.

Contracts and business

What Documents Must a French Company Prepare Before Hiring Its First Employee? A Foreign Founder’s Compliance Checklist

A practical pre-start checklist for foreign founders: DPAE, payroll, health, register, work authorisation, employee information and proof.

Tax and estate

Can a British Landlord Charge French Taxe Foncière to a Tenant? Residential Lease Rules, TEOM and Commercial Exceptions

British landlords in France usually cannot pass the full taxe foncière to residential tenants. Learn why TEOM differs, how to challenge an invoice and when commercial lease rules allow recov …

Contracts and business

French Beneficial-Owner Filing for a Foreign Holding Chain: What to Do When No Individual Controls 25%

How a foreign founder can identify beneficial owners through a French holding chain, use the legal-representative fallback when no individual controls more than 25%, and correct an RNE filin …

News

French Long-Stay Visa Refused After Brexit: CRRV Appeal Deadline and Nantes Court Remedies

A practical legal guide for British citizens: the CRRV 30-day appeal, the Nantes court deadline and urgent remedies after a French long-stay visa refusal.

Banking, insurance and consumers

UK Dividends in France After Brexit: What to Do When the French Tax Credit Is Refused

What should a British resident in France do when a French tax credit for UK dividends is refused? This guide separates ordinary dividends, REIT distributions, HMRC repayment and France–UK tr …

Contracts and business

French Transfer-Pricing Compliance for a Foreign-Owned Company: Form 2257-SD, Master File and Tax-Audit Response

A practical legal guide for foreign founders: Form 2257-SD, master and local files, evidence, tax-audit deadlines and French sanctions.

News

HMRC Stopped UK Child Benefit After Moving to France: Evidence and Appeal After Brexit

HMRC has stopped your UK Child Benefit after you moved to France? Learn how to prove residence, Withdrawal Agreement protection and National Insurance, then challenge the decision from Franc …

Contracts and business

French Company Bank Account Refused After Kbis: The Right-to-Account Procedure for Foreign Founders

A practical legal guide for foreign founders whose registered French company faces a bank refusal after the Kbis: evidence, Banque de France procedure, deadlines and limits.

News

Can a British Pensioner in France Apply for Curatelle or Tutelle? Medical Certificate, Family Application and Appeal

A practical guide for British families in France on curatelle, tutelle, the medical certificate, family appointment, cross-border documents and the 15-day appeal.

Contracts and business

What to Do After Registering a Company in France: The Post-Kbis Checklist for a Foreign Founder

Your French company is registered, but the Kbis is the start of operations, not the end. This post-Kbis checklist covers identity checks, banking, tax, VAT, accounting, contracts, payroll an …

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