The firm’s journal

Articles of 12 September 2026

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

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Tax and estate

Your Foreign Company Just Made Its First Taxable Sale in France: VAT Registration, Fiscal Representative and How to File Without Penalties

First taxable sale in France? When French VAT applies, who pays under reverse charge, how to register, appoint a fiscal representative and file without penalties.

Property

Buying a Tenanted Property in France as a Foreign Buyer: Sitting Tenants, Notices and the Tenant’s Right of First Refusal

Foreign buyer guide: what happens to the sitting tenant when you buy an occupied flat in France, waiting periods, notice to sell with tenant pre-emption, and notice to repossess.

News

British Owner Letting Your French House Furnished After Brexit: Registration, Tax on the Rent and How to Challenge the Bill

British owner letting a French house furnished after Brexit: town-hall declaration, SIREN, micro-BIC against real profits, social charges and how to challenge the bill.

Tax and estate
Tax and estate

British Owner Selling Your French House After Brexit: How the Plus-Value Is Taxed, What the Notaire Must File and How to Challenge Double Tax

British resident selling a French house after Brexit: 19 percent levy, social charges at 17.2 or 7.5 percent, lost 150,000 euro relief, notaire filing and how to challenge double tax.

Contracts and business

Your French Freelancer Was Really an Employee: URSSAF Reclassification, Back Charges and How a Foreign Company Contests

Foreign company paying a French freelancer by invoice? URSSAF can reclassify the relationship as concealed employment with back charges, criminal fines and labour court claims. How to assess …

Leases and renting

Your French Landlord Refuses to Renew Your Company’s Commercial Lease: How a Foreign Owner Contests the Conge, Claims Eviction Compensation and Stays

Your French landlord refuses to renew your commercial lease or offers impossible terms. A foreign owner's guide to the conge, eviction compensation, renewal rent and the two-year deadline.

Contracts and business

The Greffe Rejected Your French Company Filing Over Foreign Documents: Apostille, Certified Translation and How to Get Your Kbis

Your Guichet unique filing was rejected over a missing apostille or uncertified translation. This guide explains the 15-day cure, the right stamp in the right order, and how to challenge a r …

Tax and estate

British Resident in France Receiving the UK State Pension After Brexit: Where It Is Taxed, How to Declare It and How to Challenge Double Tax

UK State Pension while living in France after Brexit: Article 18 taxation in France, 2047 declaration, 10% allowance, S1 and CSG, yearly uprating and how to reclaim HMRC withholding.

Contracts and business

You Have Just Received a French VAT Reassessment: How a Foreign Company Replies, Fixes Reverse-Charge Errors and Contests the Bill

Your French customer applied reverse charge and now the tax office assesses you directly with penalties. This English guide explains why VAT is requalified, why input deduction is denied, an …

News
News

My UK Company Owns a House in France After Brexit: Who Pays the 3% Annual Tax, How Form 2746 Removes It and How to Challenge the Bill

A British-owned UK company or trust holding a French house faces France's 3% annual tax on the property's market value. This guide explains who pays, how the 2746 disclosure before 15 May re …

Contracts and business

Your French Subsidiary Cannot Pay Its Bills and You Are Abroad: How a Foreign Parent Files in Time, Chooses the Procedure and Shields Its Directors

French subsidiary insolvent? A foreign parent guide to the 45-day filing duty, sauvegarde vs redressement vs liquidation, director liability shields and recovering shareholder loans.

Company law
Company law

Your SAS President Just Resigned — or Has to Go: How a Foreign Owner Appoints a New President, Files From Abroad and Unblocks the Bank

How a foreign owner changes the president of a French SAS from abroad: statutes, shareholder vote, legal notice, Guichet unique filing, new Kbis and bank update.

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