The firm’s journal

Articles of 10 September 2026

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

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Contracts and business

INPI or the Greffe Blocked Your French Company File: Which Foreign Documents Need a Sworn Translation and How to Unblock It

INPI or the greffe refused the English pack. Which foreign parent documents need a sworn translation, who may stamp it, and how to rebuild or contest the filing.

Contracts and business

The Bank or the Landlord Wants Your Personal Guarantee: How a Foreign Director Limits, Contests or Releases a Cautionnement

A French bank or landlord wants you to sign as caution. How a foreign director of a SAS or SARL caps the deed, contests disproportion after 2022, and gets released after leaving.

Contracts and business

Your French Company Received the Wrong APE/NAF Code: How a Foreign Founder Gets INSEE to Correct It and Why the Collective Agreement Does Not Follow the Code

If INSEE coded your French SAS or SARL with the wrong APE/NAF, do not treat it as a licence or as the collective agreement. Here is how a foreign founder corrects an anomaly, when the objet …

Company law

Your French Subsidiary’s Equity Fell Below Half the Share Capital: Recapitalise From Abroad Before the Kbis Mention and a Dissolution Claim

When French equity falls below half the share capital, a foreign parent has four months to vote, then a statutory clock to recapitalise or face a dissolution claim.

Contracts and business

Your French Company’s Accounts Must Be Approved Within Six Months: How a Foreign Owner Votes From Abroad

Six-month deadline, fifteen-day notice, blocked dividends: how foreign owners of SARL, SAS and SA approve French annual accounts remotely by written consultation, postal vote or video meetin …

Contracts and business

Your French Subsidiary Needs Cash From Abroad: How a Foreign Parent Lends, Charges Interest and Gets Repaid

How a foreign parent funds its French subsidiary from abroad: intra-group loan rules, regulated agreements, deductible interest caps, repayment rights and withholding tax on the interest.

Insolvency

Closing Your French Subsidiary From Abroad: Dissolution, Liquidation, Tax Clearance and Getting the Money Home

WITHDRAWN DUPLICATE - do not index

Tax and estate

British Resident in France Gifting Your French House to Your Children After Brexit: Donation-Partage, the 100,000 Euro Allowance and How to Challenge a Reassessment

How British parents can gift their French house to their children with a donation-partage, use the 100,000 euro allowance per parent per child, and challenge an excessive tax reassessment.

Company law

SAS vs SARL in France: How a Foreign Founder Chooses, Pays the Director and Fixes the Bank Block

Foreign founder hesitating between SAS and SARL? Liability, capital, director social charges, blocked bank deposit and switching vehicles later, with statutes and case law.

Company law

Your French Company’s Director Has Left: How a Foreign Owner Changes the President or Gerant From Abroad

Your SAS president resigned or your SARL manager must go and you live abroad. This guide covers the lawful removal vote, the single-portal filing for a fresh Kbis, and how to unblock the ban …

News

British Resident in France Moving Your UK Pension to a QROPS After Brexit: Transfer Charge, French Tax and How to Challenge Double Tax

British resident in France? How a UK pension transfer to a QROPS is charged 25% in Britain, taxed in France under the treaty, and how to challenge double tax.

Property

Squatters in Your French Second Home: How Foreign Owners Get Them Out in Days, Not Months

Strangers moved into your French holiday house? Since the August 2026 reform, owners can get squatters evicted within days through the prefet, or through the emergency judge with occupation …

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