The firm’s journal

Articles of 1 September 2026

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

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News

Can a British Owner in France Challenge a Co-Ownership AGM Vote Made with an Invalid Proxy?

Can a British owner challenge a French co-ownership AGM vote cast under an invalid proxy? Evidence, mandate rules, vote counts and the two-month court deadline explained.

Contracts and business

How Can a Foreign Company Convert Its French Branch into a Subsidiary? Transfer of Business, Contracts, Employees, Tax and INPI Steps

A practical legal roadmap for a foreign company moving a French branch into a subsidiary: business transfer, contracts, employees, tax, VAT, creditors and INPI filings.

Tax and estate

French Donation Between Spouses After Brexit: How Can a British Couple Protect the Surviving Spouse?

A French donation au dernier vivant can widen a married British survivor’s choices. Learn the notarial, succession-law, children and cross-border checks after Brexit.

Company law

After a French SAS Becomes an SARL, Do Contracts, Bank Loans, Leases and Guarantees Continue?

A regular French SAS-to-SARL transformation keeps the same legal person, but banks, landlords and guarantors may still require notices, approvals or updated evidence.

Company law

Can a Foreign Investor Challenge a Dilutive Capital Increase in a French SAS? Notice, Vote, Abuse and Remedies

A practical legal guide for foreign shareholders challenging a dilutive capital increase in a French SAS, covering notice, voting, subscription rights, abuse, evidence and urgent remedies.

News

UK Bereavement Support Payment in France After Brexit: Who Can Claim, the Three-Month Deadline and How to Appeal

Can a British resident in France claim Bereavement Support Payment after Brexit? This guide explains eligibility, the three-month deadline, evidence, French benefit distinctions and the appe …

News

Winter Fuel Payment Stopped in France After Brexit: How Can a British Pensioner Challenge the Decision?

Has your Winter Fuel Payment stopped after you moved to France? Learn the 2026 residence test, evidence, DWP challenge route and separate French procedures.

Contracts and business

French E-Reporting for a Foreign Company Without a Permanent Establishment: 2026 Deadlines and VAT Checklist

A practical 2026 guide for foreign companies without a French permanent establishment: e-reporting scope, deadlines, platforms, VAT data and payment evidence.

Property

Can a French Landlord End a Lease to Carry Out Works? The 2026 Rules on Decent Housing

Can a French Landlord End a Lease to Carry Out Works? The 2026 Rules on Decent Housing Foreign owners who let a French apartment often face a difficult practical question: what can be done …

Contracts and business

France Foreign Investment Screening Since 17 August 2026: Does a Non-EU Investor Need Approval at 10%?

Since 17 August 2026, a non-EU investor may need to notify France before crossing 10% of the voting rights in a French company listed on a recognised foreign regulated market. This guide exp …

News

French Inheritance Tax Late-Filing Penalties After Brexit: How Can a UK Heir Challenge the Surcharge?

Received a French inheritance-tax surcharge because a declaration arrived late? This guide explains the deadline, 0.20% interest, 10% or 40% increase, evidence and routes to challenge the bi …

Company law

How to Issue Preference Shares in a French SAS to a Foreign Investor: Articles, Approval and Filing

A practical legal roadmap for a French SAS issuing preference shares to a foreign investor, from rights design and approval to INPI filing and tax checks.

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