The firm’s journal

Articles of 13 September 2026

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

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News

British Resident in France Without an S1 After Brexit: How to Join the PUMA Health System, Get Your Carte Vitale and Challenge a CPAM Refusal

British in France with no S1? How PUMA registration works, which permit counts, what to do while you wait for the carte Vitale, and how to appeal a CPAM refusal.

Company law
Company law

Your French Subsidiary Has Lost Half Its Capital: How a Foreign Parent Recapitalises, Reduces or Dissolves Before the Deadline

Equity below half the share capital starts a four-month clock in France. A foreign parent's guide to recapitalising, reducing capital or dissolving, with filings, deadlines and parent-liabil …

Contracts and business

You Need to Fire Your First French Employee: Dismissal Procedure, Severance and Defence for Foreign Companies

How a foreign company lawfully dismisses its first French employee: trial-period exit, dismissal procedure and letter, severance calculation, rupture conventionnelle, and defending a prud'ho …

Property

Buying French Property in Split Ownership: Usufruct and Bare Ownership (Demembrement) Explained for Foreign Buyers

How split ownership works in France: usufruct vs bare ownership, price discounts, who pays for repairs and tax, and how foreign buyers can sell, let or end the arrangement.

News
News

British Freelancer in France After Brexit: Entrepreneur Visa, Micro-Enterprise Registration, Tax and How to Challenge a Refusal

British and self-employed in France after Brexit? How the entrepreneur visa and residence card work, how to register a micro-enterprise, what tax and URSSAF charges apply, and how to challen …

Company law

Majority Manager of a French SARL Living Abroad: Self-Employed Status, Social Charges and How a Foreign Founder Gets Paid

Majority manager of a French SARL living abroad? Self-employed status, minimum social charges even at zero pay, tax residence and how to contest the URSSAF bill.

Company law

Foreign Founder Named President of a French SAS: Salary, Social Charges or Dividends?

Named president of your French SAS? Salary or no salary, what French social charges cost, when dividends are lawful, and how to remove a president from abroad.

Contracts and business

French Customer Won’t Pay Your Invoice? Formal Notice, Payment Order and Bank Seizure From Abroad

A French customer has not paid your invoice. This English guide for foreign companies explains the formal notice, the French payment-order procedure and bank seizure from abroad, with penalt …

Tax and estate

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

British resident in France? Your UK State Pension is taxable only in France under Article 18. Forms 2047/2042, S1 CSG exemption and how to challenge double tax.

Banking, insurance and consumers

My Letting Agent Still Takes Tax Off My UK Rent After I Moved to France: How to Get Gross Payment, Declare the Rent and Claim the Treaty Credit

British landlord living in France? Learn how form NRL1 stops UK withholding, where to declare the rent in France, how the treaty credit works, and what the S1 changes for social charges.

Tax and estate
Tax and estate

British Resident in France After Brexit: Should You Open a French Assurance-Vie, How Withdrawals Are Taxed and What Your Heirs Will Pay

British resident in France? How a French assurance-vie is opened, how withdrawals are taxed, and what your spouse and children pay when you die.

Contracts and business
Contracts and business

Your French Sales Agent Claims Two Years Commissions After Termination: How a Foreign Company Replies, Contests and Limits the Indemnity

Your French agent claims two years of commissions after termination. A foreign principal's guide to notice damages, the L.134-12 indemnity, serious misconduct, the one-year time bar and sett …

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