The firm’s journal

Articles of 1 September 2026

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

Latest articles

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Leases and renting

French Bank Account Frozen by a Bailiff After Brexit: How a British Resident Can Challenge a Saisie-Attribution

A French bank account frozen by a saisie-attribution can leave a British resident with one urgent question: what can be challenged before the French enforcement judge? This guide explains th …

Contracts and business

How Can a Foreign Company Appoint a French Distributor Without Creating a Permanent Establishment?

A practical legal guide for foreign companies appointing an independent French distributor: permanent-establishment risk, agency requalification, VAT, registration, exclusivity, pricing and …

Tax and estate

Can a British Owner Challenge a French Taxe Foncière Bill After Renovation? Cadastral Value, the 90-Day Declaration and the Appeal Route

A practical legal guide for British owners who receive a higher French taxe foncière bill after renovation: how the cadastral value is built, what evidence to request, the 90-day rule and th …

News

French Co-Ownership Charges After Brexit: Can a British Usufructuary or Bare Owner Challenge the Wrong Bill?

French rules for British families holding a French flat in usufruct and bare ownership: charge allocation, evidence, deadlines and remedies against a wrong co-ownership bill.

Contracts and business

What If a Foreign Company’s French VAT Representative Resigns? Replacement, Filing Continuity and Deadlines

A practical legal roadmap for a foreign company whose French VAT representative is leaving: confirm the obligation, secure the handover, appoint a successor and protect the next filing deadl …

News

French Inheritance Tax After a British Death: How to File Form 2705, Meet the Deadline and Challenge Penalties

A practical guide for British executors and heirs on Form 2705, French inheritance-tax deadlines, treaty evidence, late penalties and rectification.

Contracts and business

Foreign Parent Invoices a French Subsidiary After 1 September 2026: E-Invoicing, E-Reporting or PDF?

A foreign parent sending invoices to a French subsidiary faces a direction-specific test: e-invoicing, e-reporting, payment data, platform routing and proof.

Contracts and business

Can a Foreign-Owned French Company Join a French VAT Group? Member Conditions, Liability and Invoicing

A French subsidiary controlled by a foreign parent may join a French VAT group only when the French territorial, financial, economic and organisational conditions are met. Learn how the AU o …

News

Can a British Stepchild Inherit a French Estate After Brexit? Will, Adoption, Tax and Evidence

A British stepchild does not inherit from a French stepparent automatically after Brexit. This guide explains wills, simple adoption, protected shares, French inheritance tax, UK treaty issu …

Banking, insurance and consumers

French Research Tax Credit (CIR) for a Foreign-Owned French Subsidiary: Eligible Costs, Subcontracting and Proof

How a foreign-owned French subsidiary can qualify research costs, handle group subcontracting and prepare a defensible French Research Tax Credit file.

News

British Citizen in France Receives an OQTF After Brexit: Appeal Deadline and Withdrawal Agreement Residence Rights

British citizens facing an OQTF in France after Brexit: how to prove Withdrawal Agreement residence rights and protect the appeal deadline.

News

Can a British Citizen Claim RSA in France After Brexit? Article 50 Residence Cards, Conditions and Appeals

Can a British citizen claim RSA in France after Brexit? This guide explains Article 50 residence cards, resources, residence proof, CAF refusals and appeals.

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