The firm’s journal

Articles of 2 September 2026

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

Written by Maître Reda Kohen, member of the Paris Bar. About Maître Reda Kohen

Latest articles

Newest first

News

Can France Withdraw a British Citizen’s Withdrawal Agreement Residence Card After More Than Five Years Away? The Permanent-Residence Rule, Evidence and Appeal

Can France withdraw a British citizen’s Withdrawal Agreement residence card after more than five years away? Learn the five-year rule, evidence and appeal steps.

Company law

Can a Foreign Shareholder Challenge an Exclusion Clause in a French SAS? Vote, Procedure and Remedies

A foreign shareholder can challenge a French SAS exclusion where the vote, clause, procedure or buy-out price breaches mandatory rules. This guide maps the evidence and remedies.

Company law

How Can a Foreign Founder Contribute Software, IP or Equipment to a French SAS or SARL?

A practical legal guide for foreign founders contributing software, intellectual property, equipment, receivables or foreign-company shares to a French SAS or SARL, with valuation, auditor a …

News

UK Inheritance Tax After Moving to France: When Does the Ten-Year Tail End, and What Evidence Matters?

A practical guide for British residents who move to France: how the UK’s post-2025 long-term residence test creates a three-to-ten-year inheritance-tax tail, how French tax rules interact wi …

Contracts and business

What Happens If a French Company Files Its First Corporate Tax Return Late? Form 2065, Penalties and Regularisation for Foreign Founders

Missed a French company’s first Form 2065? Learn the filing deadline, 10% or 40% exposure, taxation d’office risk and the evidence needed to regularise.

News

Leaving France for the UK After Brexit: Final French Tax Return, Form 2042-NR and Proof of Departure

Leaving France for the UK after Brexit requires proof of the tax-residence departure date, the correct 2042 and 2042-NR sequence, and a plan for French-source income and treaty relief.

News

Late French Tax Return After Brexit: How Can a British Resident Correct Form 2047 and Challenge Penalties?

Missed a French income-tax deadline or omitted Form 2047 after moving from the UK? This guide explains the applicable surcharges, treaty evidence, correction route and how to challenge an in …

Contracts and business

French Business Bank Fees in 2027: What Foreign-Owned Companies Must Check Before the New Tariff Labels Apply

A practical legal audit for foreign-owned French companies facing new bank-fee labels, annual statements, account closure and fee disputes in 2027.

Contracts and business

When Is the First French Corporate Tax Instalment Due After Incorporation? IS Payment Dates for Foreign Founders

When does a new French company first pay corporate tax? This guide maps the first IS balance, the first advance and the key dates for foreign founders.

News

British Resident Dies in France: How to Repatriate the Body to the UK, Obtain Authorisation and Protect the Estate

A practical legal guide for a British family after a death in France: the French death record, coffin and prefectural authorisations, sudden-death obstacles, UK transport documents and immed …

Contracts and business
Contracts and business

French Share Transfer Tax for a Non-Resident Seller: Rates, Calculation and the One-Month Filing

A practical guide for a non-resident seller of French company shares: registration-tax rates, the Form 2759 route, calculations, proof and post-closing checks.

Leases and renting

French Landlord Refuses a Quittance de Loyer: What Can a British Tenant Do After Brexit?

A French landlord must provide the correct rent receipt for paid periods. British tenants who have left France can use cross-border payment evidence and a clear French procedure to challenge …

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