The firm’s journal

Articles of 5 September 2026

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

Latest articles

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Planning and construction

French Property Neighbour Disputes: Construction, Views, Walls and Remedies for Foreign Owners

French Property Neighbour Disputes: Construction, Views, Walls and Remedies for Foreign Owners A building project next door can change the practical and financial value of a French home. A w …

Tax and estate

CFE and CVAE in France: What a Foreign-Owned Company Actually Owes, When to Pay and How to Challenge the Bill

CFE and CVAE in France: the local business taxes a foreign-owned company owes — creation-year exemption, €152,500 and €500,000 thresholds, instalments on 15 June and 15 September, the CET ca …

News

UK Bank Accounts in France After Brexit: How to Declare Them on Form 3916 and Avoid the €1,500 Fine

British residents in France must declare every UK current, savings or investment account each year on form n°3916. €1,500 fine per undeclared account, ten-year recovery, presumption of taxab …

Tax and estate

French Taxe Foncière After Brexit: How British Owners Can Challenge an Incorrect Property Tax Bill

A practical legal guide for British owners: who owes French taxe foncière after Brexit, how the cadastral base can be wrong, the 2026 claim deadline, evidence, payment suspension and the adm …

Contracts and business
Contracts and business

Missed French Annual Accounts Filing Deadline: How a Foreign-Owned Company Regularises With the Greffe

Missed the French annual accounts deadline? This guide explains late filing, INPI correction, court injunctions, penalties and the practical steps for foreign-owned companies.

Contracts and business

French Company Name Dispute: Which Court Should a Foreign Founder Use When a Trademark Is Involved?

How foreign founders should distinguish company-name, commercial-name and trademark claims, choose the right French court and preserve evidence.

Contracts and business

Putting a French Company Into Dormancy: What a Foreign Founder Must Do (Mise en Sommeil Explained)

How a foreign founder can validly place a French SAS or SARL into dormancy (mise en sommeil): the RNE declaration, the accounts, tax and CFE obligations that survive, the two-year strike-off …

News

French Rental Deposit Not Returned After Moving Back to the UK: A British Tenant’s Evidence and French Court Claim

Moved from France back to the UK and still waiting for your French rental deposit? Learn the deadlines, evidence, formal notice and French court route.

Company law

French SAS President Living Abroad: Social Security, URSSAF and Remuneration Rules

A foreign founder can lead a French SAS from abroad. This guide separates the mandate, French social security, URSSAF payroll, tax residence and treaty evidence.

Tax and estate

British Resident Dies in France With a UK Will: Forced Heirship and Which Succession Law Applies

A UK will does not settle a French estate by itself. This guide explains the applicable succession law, forced heirship, probate, French notarial formalities and the steps British beneficiar …

Contracts and business

French Company Tax Losses: Carry-Forward, Carry-Back and the €1 Million Limit for a Foreign Founder

How a foreign founder can document and use a French company tax loss: carry-forward limits, carry-back, evidence, groups and restructuring risks.

News
News

EES in France After Brexit: Can a British Withdrawal Agreement Resident Be Treated as a 90-Day Visitor?

A British resident with a Withdrawal Agreement residence permit should not be treated as a 90-day visitor by France's EES. Learn which documents to present and how to challenge a refusal or …

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