The firm’s journal

Articles of 9 September 2026

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

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Contracts and business

Your French Subsidiary Pays Management Fees to Its Foreign Parent: Why Inspectors Reassess Them and How to Fight Back

Your French subsidiary pays management fees to its foreign parent and the tax inspector wants to add them back. Article 57, the Ferragamo, Elie Saab and Menarini rulings, and the proof file …

Banking, insurance and consumers

British Resident in France With UK Rental Income After Brexit: How to Declare It, Use the Treaty Credit and Challenge Double Tax

British landlord living in France? How UK rents are taxed, declared via annexe 2047 and relieved by the France-UK treaty credit, and how to challenge double tax.

Company law

British Family Buying a French Holiday Home After Brexit: Should You Use an SCI, How Do You Run It and How Do You Challenge the Tax Bill?

SCI or own names? A complete English guide for British families buying a French holiday home: setup, tax, gifts, exit and how to challenge the bill.

Contracts and business

Taking Profits Out of Your French Company as a Foreign Owner: Dividends, Withholding Tax and the Treaty Refund

Your French SAS or SARL is profitable and you live abroad. This guide explains how to vote a lawful dividend, what French withholding applies, and how to reclaim the treaty rate from outside …

Company law
Company law

Your French Company’s Capital Is Stuck at the Bank: Deposit Certificate, Refused Corporate Account and How a Foreign Founder Unblocks Registration

Foreign founder money frozen before the Kbis? Deposit certificate, refused corporate account, Banque de France designation and release of funds explained.

News

British Divorce in France After Brexit: Which Court, Which Law and What Happens to Your Residence Card

Divorcing in France as a British citizen after Brexit: which French court takes your case, which law divides the money and the pensions, where the children live, and how to keep your residen …

Contracts and business

Your French Company’s First Shop or Office Lease: the 3-6-9 Commercial Lease, the Deposit Trap and How a Foreign Founder Signs Safely

First shop or office lease in France as a foreign founder: 3-6-9 commercial lease, short lease, deposit caps, congé deadlines and eviction rights.

News

No S1 After Brexit? How a British Early Retiree Gets French Healthcare Under PUMA, Pays the CSM Levy and Challenges a CPAM Refusal

British early retiree in France with no S1? How PUMA affiliation works, what the three-month rule really means, how the CSM levy is calculated, and how to challenge a CPAM refusal or wrong U …

Contracts and business

Your French Contractor Is Really an Employee: Reclassification, URSSAF Back Charges and How a Foreign Company Fixes It

Your French freelancer may be reclassified as an employee: subordination test, DPAE and payslip traps, back pay, six months salary, URSSAF reassessment, and how a foreign owner regularizes a …

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