The firm’s journal

Articles of 1 September 2026

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

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News

French Tax Audit After Moving from the UK: How to Answer a Request for UK Bank Statements

Received a French tax request for UK bank statements? Learn what the request means, which deadline applies, what evidence to prepare and how to challenge an adjustment.

News

French Residence Permit Fees in 2026: Does the Increase Apply to British Withdrawal Agreement Cards?

French residence permit fees rose on 1 May 2026. Find out whether the increase applies to British Withdrawal Agreement cards and how to challenge a wrong charge.

Contracts and business

French Subsidiary Receives a Loan from a Foreign Parent: Form 2062, Interest Deduction and Proof

A practical legal guide for foreign parents funding a French subsidiary: Form 2062, shareholder-loan qualification, interest deductibility, transfer-pricing proof and repayment risks.

News

UK SIPP Provider Refuses Gross Payment to a French Resident: How to Obtain an NT Code and Recover PAYE

A practical legal guide for British residents in France whose UK SIPP provider deducts PAYE: treaty classification, the France Individual DT form, NT-code relief at source and repayment evid …

Contracts and business

Missed First French VAT Return (CA3): What a Foreign Founder Must File, Pay and Correct

A foreign founder who missed the first French CA3 VAT return must separate the regime, filing period, tax due, correction, payment and evidence.

News

French Long-Stay Visa Refused on Criminal-Record Grounds After Brexit: How Can a British Applicant Appeal?

A practical guide for British applicants challenging a French long-stay visa refusal based on criminal-record concerns: evidence, deadlines and the CRRV appeal.

Company law

Do Foreign Founders Need a Company Secretary in France? SAS, SARL, Kbis and Governance

A practical French-law guide for foreign founders: distinguish the president or gérant from an administrative company secretary, control mandates, Kbis data and filings.

Contracts and business

When Must a Foreign-Owned French Company Introduce Mandatory Profit-Sharing After Reaching 50 Employees? Five-Year Test, Formula and Deadline

A practical guide for foreign founders: the five-year 50-employee test, French profit-sharing formula, agreement deadline, filing route and employee evidence.

News

British Resident in France: Why Has URSSAF Sent a Cotisation Subsidiaire Maladie Bill After Brexit?

A practical guide for British residents in France who receive a French cotisation subsidiaire maladie demand after Brexit: check PUMa status, UK capital income, the calculation and the appea …

Contracts and business

Can a French Subsidiary Repay a Shareholder Loan to Its Foreign Parent When Cash Flow Is Tight?

A French subsidiary may owe its foreign parent under a shareholder current-account loan. This guide separates the right to repayment from the solvency, corporate-approval and cross-border ta …

News

French Naturalisation Delayed After the Interview: What Can a British Resident Do?

Waiting after a French naturalisation interview? Learn when the 12-, 18- and 3-month periods run, how to document a complete dossier, and which appeal route a British resident can use.

Contracts and business

French Corporate Tax Payment Mandate Revoked: How to Restore Electronic Payment Before the Deadline

A revoked or rejected electronic payment mandate can make a French corporate tax payment fail even when a foreign-owned company has sufficient cash. This guide explains how to diagnose the S …

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