The firm’s journal

Articles of 31 August 2026

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

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Company law

How to Report UK Share Gains in France After Brexit and Claim Treaty Relief

How British residents in France should calculate and report gains on UK shares, apply the France-UK tax treaty and correct a tax notice.

Contracts and business

French Company APE Code Changes on 1 January 2027: A Foreign Founder’s Correction Checklist

From 1 January 2027, France will move to NAF 2025. Learn what a foreign founder should verify, how to correct an APE code, and what it does—and does not—change.

Tax and estate

French Taxe Foncière After Brexit: Can a British Owner Claim a New-Build or Major-Renovation Exemption?

A British owner may qualify for a two-year French taxe foncière exemption after a new build, reconstruction or extension, but major renovation alone is not enough. This guide explains the 90 …

News

British Resident in France: CAF Housing Benefit Refused While a Residence Permit Is Pending — How to Prove Eligibility and Appeal

A British resident whose CAF housing benefit is refused while a French residence permit is pending needs the right status proof, dates and appeal route.

Contracts and business

Can a Foreign Company Sell Online in France? Legal Notices, Withdrawal Rights and VAT

A practical French-law checklist for a foreign company selling online to France: legal notices, consumer information, withdrawal, VAT and evidence.

Planning and construction

CFE Exemption in a France Rural Revitalisation Zone: A Foreign Founder’s 2026 Checklist

How a foreign founder can test ZFRR eligibility, document a French establishment, file form 1447-C-SD and challenge a wrong CFE assessment.

News

Can I Travel While My Brexit Residence Permit Renewal in France Is Pending?

A British resident in France may be able to travel while a Withdrawal Agreement residence permit is being renewed, but the result depends on the exact ANEF document, its validity and its bor …

News

French Unemployment Benefit Refused to a British Resident After Brexit: How to Use Form U1 and Appeal

A practical legal guide for British residents in France whose ARE claim is refused: UK insurance periods, U1/PDU1 evidence, registration and appeal.

Company law

Can a French SAS President Work Without Pay? Social Security Rules for a Non-Resident Foreign Founder

Can a non-resident founder serve as an unpaid president of a French SAS? Learn how to document zero remuneration, separate expenses and dividends, and check cross-border social-security cove …

News

British Resident in France After Brexit: Can an Employer Demand a Separate Work Permit?

A practical guide for British residents in France whose employer demands a separate work permit despite a Withdrawal Agreement residence card.

Contracts and business

What Must a French Company Do When Its First Employee Has a Work Accident? DAT, CPAM Deadlines and Employer Risk

A foreign founder's practical guide to a French work-accident declaration, CPAM deadlines, motivated reservations, DSN reporting and employer risk.

News

French Property Tax: How a British Owner Can Challenge a Wrong Room Count

A British owner can challenge a French taxe foncière bill when its cadastral description is wrong. Learn what to request, prove, file and do after refusal.

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