The firm’s journal

Articles of 12 September 2026

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

Written by Maître Reda Kohen, member of the Paris Bar. About Maître Reda Kohen

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Tax and estate

British Owner Charged French Taxe Fonciere After Brexit: How the 2026 Bill Is Calculated, What Relief You Can Claim and How to Challenge It

British owner in France: how the 2026 taxe fonciere is calculated, who pays on 1 January, which reliefs survive Brexit and how to challenge an incorrect bill by 31 December 2027.

Contracts and business

Your French Customer Has Not Paid: How a Foreign Company Recovers the Invoice Through Formal Notice, Injonction de Payer and Enforcement

Unpaid French invoice? A foreign creditor can use the reformed injonction de payer: formal notice, ECB-plus-ten penalties, payment order in weeks, bank seizure. Full procedure.

News

British Heirs and a French House After Brexit: Who Pays French Inheritance Tax, What Relief Applies and How to Challenge Double Tax

A parent dies owning a house in France: which assets France taxes, the 100,000 euro allowance per child, the 1963 treaty credit against UK tax, the forced-heirship limits on English wills, a …

Contracts and business

Your French Company Has Just Been Served (Assignation): How a Foreign Owner Responds, Meets the Deadline and Defends From Abroad

Served with a French assignation? Deadlines, distance extensions, service defects, procedural defences and appeal strategy for foreign owners defending a French lawsuit from abroad.

Contracts and business

Your French Subsidiary Is About to Pay Dividends to Its Foreign Parent: Withholding Tax, Treaty Relief and How to Recover or Contest the Charge

France withholds tax when your subsidiary pays dividends to its foreign parent. This guide explains the exemption, treaty relief and how to recover overpaid withholding.

Tax and estate
Tax and estate

British Resident in France Taking Your UK Pension Lump Sum After Brexit: How the 25% Tax-Free Cash Is Taxed, QROPS Transfers and How to Challenge Double Tax

Your 25% UK tax-free pension lump sum becomes taxable in France once you are resident there. Treaty Article 18, French allowances, the quotient and 7.5% option, QROPS transfers, and how to c …

Insolvency

Your French Subsidiary Is Losing Money and You Want Out: How a Foreign Parent Dissolves, Liquidates and Strikes Off a French Company

A foreign parent guide to closing a French subsidiary: dissolution vote, TUP fast track, liquidator duties, final tax returns and strike-off from the French company register.

Company law

Your Foreign Parent Wired Cash to Your French Company: How to Document the Shareholder Loan, Deduct the Interest and Get Repaid

Your foreign parent funded the French subsidiary with a shareholder advance and now repayment stalls or the SIE disallows the interest. This guide explains the on-demand repayment rule, the …

Contracts and business

The French Tax Office Rejects Your Foreign Parent’s Management Fees: How to Prove the Service, Save the Deduction and Contest the Reassessment

WITHDRAWN: near-duplicate of 2026-09-09 management-fees article. Kept as draft.

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