The firm’s journal

Articles of 3 September 2026

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

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News

UK Trust Owning French Property After Brexit: the 3% Tax, Trustee Declarations and How British Families Challenge the Bill

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Contracts and business

Setting Up a Company in France as a Foreign Founder: Bank Account, Kbis, VAT and Your First Hire

Foreign founder guide to doing business in France: SAS vs SARL vs branch, corporate bank account and Kbis, director status, French VAT registration, hiring your first employee and the annual …

Tax and estate
Tax and estate

British Second Home in France: Taxe d’Habitation Surcharge, IFI and Rental Tax Explained

British second-home owners face the taxe d'habitation surcharge of 5 to 60 percent, IFI wealth tax and French rental tax. Treaty, declaration and challenge guide.

Contracts and business

French Corporate Tax for Foreign Owners: IS at 25%, Branch vs Subsidiary, and Paying on Time

Foreign founder guide to French corporate tax: 25% IS, SME 15% rate, territoriality, branch vs subsidiary, 25% dividend withholding, treaties and EU exemption, filing calendar.

News

British Students in France After Brexit: Visa, Residence Permit, Work, Housing and Appeals

British student guide after Brexit: student visa, Campus France, VLS-TS validation, renewal, multi-year card, 964 hours work, CAF aid, healthcare and appeals.

Company law

SAS vs SARL vs Branch vs Subsidiary in France: How Foreign Founders Choose the Right Vehicle in 2026

SAS or SARL, branch or subsidiary? A 2026 decision guide for foreign founders: costs, timelines, tax, social charges and hiring in France.

Planning and construction

French Ten-Year Builder Warranty (Garantie Decennale): A Foreign Buyer’s Guide

French Ten-Year Builder Warranty (Garantie Décennale): A Foreign Buyer's Guide Buying a house in Provence, a flat in Paris or a barn to convert in the Dordogne exposes a foreign purchaser to …

News

Self-Employed in France After Brexit: How British Citizens Get the Visa, Register as Auto-Entrepreneur and Challenge a Refusal

British citizen going freelance in France? Visa, entrepreneur permit, auto-entrepreneur registration, charges and how to appeal a refusal.

Contracts and business
Contracts and business

Annual Legal and Tax Calendar of a French Company: The Foreign Owner’s Guide to AGMs, Accounts, and Deadlines

Foreign owner of a French SAS or SARL? The full annual calendar in English: approving accounts, filing at the greffe, auditors, corporate tax, VAT, dividends and first hire.

Tax and estate

Taxed at 20% in France as a British Non-Resident? How to Claim the Average Rate and Get a Refund

Charged a flat 20 percent on your French rental or French-source income as a British non-resident? The average rate mechanism caps your French tax at your worldwide effective rate and refund …

Contracts and business

French VAT Registration for Foreign Founders: Thresholds, Reverse Charge and Returns

Do you need a French VAT number? Thresholds, reverse charge, SIE registration, CA3/CA12 returns, e-invoicing and the new CIBS code — a complete English guide for foreign founders.

Company law
Company law

Foreign Director of a French Company: Salary, Dividends and Social Security (SAS President or SARL Manager)

Foreign founder chairing an SAS or managing a SARL? Salary costs about 60 percent in charges, dividends-only means zero French protection. Our Paris firm explains the SAS assimilated-employe …

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