The firm’s journal

Articles of 1 September 2026

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

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News

CSG and CRDS on a UK Pension in France After Brexit: Can an S1 Support a Refund?

A practical legal guide for British pensioners in France using an S1 who want to challenge CSG and CRDS charged on a UK pension and seek a refund.

Contracts and business

Pillar 2 GIR in France: What Foreign-Owned Groups Must File by 1 September 2026

French Pillar 2 guide for foreign-owned groups: check the EUR 750 million threshold, GIR, central filing, French top-up tax and the 1 September 2026 response.

News

French Mandat de Protection Future for British Residents: How to Protect Your Affairs Before Loss of Capacity

Planning for incapacity in France? Learn how a French mandat de protection future works for British residents, how it differs from a UK LPA, and how activation and court safeguards operate.

Contracts and business

Foreign Investor Buying a French Company in 2026: Do the 10% or 25% Voting Thresholds Require IEF Screening?

A practical English guide to France's 2026 foreign investment screening rules, 10% and 25% thresholds, sensitive sectors, filings and closing risks.

Company law

Can a Foreign Shareholder Challenge a Related-Party Transaction in a French SAS? Regulated Agreements, Evidence and Remedies

A practical guide for foreign shareholders challenging a related-party transaction in a French SAS: regulated agreements, evidence, urgent relief, liability and remedies.

News

Joint Bank Account Frozen After a Death in France: What Can a British Survivor Do?

A French joint account is normally not blocked when one holder dies, but the survivor must separate operating access from ownership, succession evidence and any legitimate restriction.

Contracts and business

Can a Foreign Founder Reserve a French Company Name Before Incorporation? INPI, Trademark Searches and Filing Risks

A practical legal guide for foreign founders: what an INPI search does, how French company names differ from trademarks, and how to reduce filing and rebranding risks before incorporation.

News

French Inheritance Tax Notice Sent to an Old UK Address After Brexit: How Can a British Heir Challenge the Deadline and Prove Service?

A practical guide for British heirs challenging a French inheritance-tax notice sent to an old UK address, with deadlines, proof of service, treaty relief and payment options.

Contracts and business

French Company Annual Accounts Filing Rejected by the Greffe: How a Foreign Founder Corrects and Refiles

A practical legal guide for a foreign founder whose French company annual accounts filing is rejected by the greffe or Guichet unique: diagnose the refusal, correct the pack and preserve the …

Tax and estate

French Taxe Foncière After Brexit: Can a British Owner Over 75 Claim an Exemption for a Second Home?

A British owner over 75 may obtain a French taxe foncière exemption for a personally occupied second home after Brexit. This guide explains the RFR ceiling, Friteau case law, TEOM, evidence …

News

Can a UK Pension Sharing Order Be Used in France After Brexit? Recognition, Enforcement and Tax

Can a UK pension sharing order be used in France after Brexit? Learn when it works, when exequatur is needed, how French courts value pensions and what tax risks to avoid.

Contracts and business

What Documents Does a Foreign Founder Need to Set Up a Company in France? Apostille, Translation, Kbis and INPI Checklist

A practical French company-formation document checklist for foreign founders: statutes, registered office, capital, director and parent-company evidence, beneficial-owner filings, translatio …

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