The firm’s journal

Articles of 4 September 2026

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

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News

UK ISA in France After Brexit: Must a French Tax Resident Declare It and Pay Tax?

A practical legal guide for British residents in France: UK ISA tax relief, French tax residence, foreign-account reporting, investment income, withdrawals, treaty relief and corrections.

Contracts and business

Can a French Commercial Lease Impose an Automatic Fixed Rent Increase on a Foreign-Owned Company?

A 2026 French Supreme Court ruling rejects an unlimited automatic rent increase in a commercial lease. Learn how foreign-owned companies can audit, challenge and document overpaid rent.

News

UK Life Insurance Payout in France After Death: How to Declare French Inheritance Tax and Claim Treaty Relief

A UK life-insurance payout received after a death can trigger French tax, UK Inheritance Tax and treaty questions. Learn what British beneficiaries in France should declare, which documents …

Contracts and business

French Company Share Transfer to a Foreign Buyer: Approval, Registration Duty and INPI Filing

Buying shares in a French company from abroad requires more than a signed agreement. This guide explains approval rules, title evidence, French registration duty, ownership records and INPI …

News

UK Civil Service Pension in France After Brexit: How to Use Article 19 of the France–UK Tax Treaty

A practical guide for British former civil servants living in France: Article 19, declaration boxes, evidence and appeals against double taxation.

Contracts and business

When Does a Foreign Investor Need France’s IEF Clearance Before Acquiring a French Company?

France’s IEF clearance can be required before a foreign investor acquires control of a sensitive French company. Learn the investor, transaction, sector, filing and closing tests.

News

British Residence Permit in France: Is a UK Birth Certificate Apostille Required After Brexit?

A practical legal guide for British applicants in France: when a UK birth certificate, apostille and French translation matter for a residence permit after Brexit, and how to challenge a ref …

Contracts and business

French Beneficial Owner Filing Conflicts With a Bank: What a Foreign Company Must Do Before RCS Radiation

A bank ownership divergence can put a French company on a radiation clock. This evidence-led workflow helps foreign companies correct the RBE before the risk escalates.

Contracts and business

French Corporate Tax Return Form 2065 Rejected Electronically: How a Foreign Founder Corrects the Filing

A rejected French Form 2065 can leave a foreign-owned company late even when it has no revenue. Learn how to diagnose the error, resubmit the tax package and prove regularisation.

News

GHIC or EHIC Refused in France After Brexit: How a British Visitor Can Claim Reimbursement for Necessary Healthcare

A British visitor whose GHIC or EHIC is refused in France can protect a reimbursement claim. Learn the evidence, CPAM/NHS routes and appeals after Brexit.

News

British Minor Refused Entry at a French Airport After Brexit: Waiting-Zone Rights and Emergency Remedies

A British child refused entry at a French airport may be placed in a zone d’attente. Learn the documents, parental safeguards, one-clear-day rule, ad hoc representative and emergency remedie …

Contracts and business

French Company Incorporation Legal Notice: What a Foreign Founder Must Publish and When

A foreign founder’s practical guide to publishing a French company incorporation notice, aligning the wording, and completing the INPI filing without a preventable rejection.

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