The firm’s journal

Articles of 2 September 2026

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

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Contracts and business

French Business Bank Fees in 2027: What Foreign-Owned Companies Must Check in the Annual Fee Statement

A practical legal guide for foreign-owned French companies on the 2027 annual bank-fee statement, microenterprise eligibility, common fee names and evidence for challenging unexplained charg …

Contracts and business

Can a Foreign-Owned French Company Demand Monthly Commercial Rent in 2026? New Right, Arrears and Lease Guarantees

Since 28 May 2026, eligible tenants can request monthly payment of commercial rent in France. Foreign-owned companies must check activity, arrears and lease safeguards.

Tax and estate

What Happens to French SCI Shares When a British Shareholder Dies? UK Inheritance Tax and French Succession

When a British shareholder dies, French SCI shares require a careful review of the articles, heir approval, valuation, French succession tax, UK Inheritance Tax and treaty relief.

News

UK Pension Inheritance Tax From 6 April 2027: What British Residents in France Should Do Before a Death

From 6 April 2027, most unused UK pension funds and death benefits will enter the UK Inheritance Tax analysis. This guide explains what British residents in France should document before a d …

Contracts and business

Can a Foreign Founder Resign as Director of a French Company Without Shareholder Approval?

A foreign founder can often resign as a French SAS president or SARL manager without shareholder acceptance, but the replacement, Kbis filing and proof of notice require a separate plan.

Contracts and business

What Is the Minimum Salary for a First Employee in France? SMIC, Collective Agreement and Foreign Founder Rules

A practical legal guide for foreign founders calculating the French minimum salary for a first employee: the 2026 SMIC, collective-agreement floors, DPAE, payroll and correction steps.

News

Can a British Parent Gift Money to a Child in France After Brexit? French Gift Tax, UK Inheritance Tax and the 2026 Declaration Checklist

How a UK parent can give money to a child in France after Brexit: French residence tests, 2026 declaration rules, allowances, UK seven-year Inheritance Tax and succession evidence.

News

French Landlord Says UK Bank Transfer Rent Was Not Received: What Can a British Tenant Do?

A French landlord says a British tenant's UK bank transfer did not pay the rent. Learn how to trace the payment, challenge the arrears and protect the tenancy after Brexit.

Contracts and business

Does a Foreign SaaS Company Need a French Subsidiary to Sell to French Customers? VAT, Permanent Establishment and Contract Rules

A practical legal roadmap for a foreign SaaS company selling in France: subsidiary or direct sales, VAT and OSS, permanent-establishment risk, consumer contracts and evidence.

News

Old UK Enduring Power of Attorney in France: Registration After Loss of Capacity and French Use

Can an old UK Enduring Power of Attorney still help a British resident in France? Registration, apostille, French bank access and remedies after loss of capacity.

Contracts and business

Can a French Company Grant BSPCE to a Foreign Founder or Employee? Eligibility, Documents and 2026 Tax Rules

A practical 2026 guide to BSPCE eligibility, shareholder approvals, subscription documents and French tax rules for foreign founders, employees and non-residents.

News

Faulty French Parking Meter After Brexit: How a British Driver Can Challenge an FPS

A French parking meter failed and you received an FPS? Learn how British drivers can preserve evidence, file a RAPO and challenge the charge.

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