The firm’s journal

Articles of 15 September 2026

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

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Tax and estate

Your Foreign Company Already Works in France Without a French Entity: Permanent Establishment, Back Taxes and How to Regularise From Abroad

No French subsidiary, no branch, yet staff selling in France: when Paris judges find a permanent establishment, what back taxes follow, and how to register and clean the file from abroad.

News

Your French Long-Stay Visa Was Refused After Brexit? How a British Applicant Picks the Right Route, Validates It and Challenges a Refusal

British citizen refused a French long-stay visa after Brexit: choose the right visitor, entrepreneur or spouse route, validate and renew it, then challenge the refusal through the compulsory …

Company law

SAS vs SARL vs Branch vs Subsidiary: How a Foreign Founder Chooses the Right French Vehicle

Foreign founder guide to choosing between SAS, SARL, branch and subsidiary in France: liability, director status, bank account, tax at 25 percent, VAT and exit.

Property

Short-Term Furnished Rentals in France: Registration, Change of Use and Fines — A Foreign Owner’s Guide (2026)

Since 20 May 2026 every French tourist furnishing needs a national registration number, second homes need change-of-use authorisation, and courts fine up to 100,000 euros per unit. A 2026 gu …

Company law

Your French Company Has a Foreign Director: What Social Charges a SAS President or SARL Manager Really Owes From Abroad

Foreign president or manager of a French company? SAS assimilated-employee vs SARL self-employed charges, registration and disputes from abroad, explained.

Contracts and business

Your French Employee Asks for a Rupture Conventionnelle: Severance Floor, Homologation and How a Foreign Employer Signs From Abroad

Rupture conventionnelle for foreign employers in France: interviews, fifteen-day withdrawal, statutory severance floor, DREETS homologation and consent traps.

Contracts and business

Your French Company Just Received a URSSAF Mise en Demeure: Contributions, Penalties and How a Foreign Owner Contests From Abroad

withdrawn duplicate of 2026-09-12 publication, kept as draft

Tax and estate

French IFI Wealth Tax for Non-Resident Owners: Who Pays, What Counts, and How to Challenge an Assessment

Non-resident owners of French property pay IFI only on French real estate above 1.3 million euros. This guide covers SCI shares, valuation, deductible loans, declaration, the cap reserved fo …

Contracts and business

Your French Company Issues Non-Compliant Invoices: Mandatory Mentions, Fines, Late-Payment Interest and E-Invoicing Fixed From Abroad

Foreign founder? Learn which mentions every French B2B invoice must show, what each omission costs, how ECB-plus-10 late interest and the 40 euro fee work, and how to switch to e-invoicing f …

News

You Have Just Inherited a French House With Your Siblings After Brexit: Stay in Joint Ownership, Buy Them Out or Force the Sale — and Challenge an Unfair Share

British siblings sharing a French house after Brexit: joint ownership rights, occupation payments, buyout by preferential attribution, court division and auction, plus lifetime gifts and con …

Contracts and business
Contracts and business

Your French Company Missed Filing Its Annual Accounts: Greffe Order, Fine and How a Foreign Owner Files Late From Abroad

Your French SARL or SAS never filed its annual accounts at the greffe? Court order under daily penalty, personal liability and the step-by-step late repair from abroad.

Tax and estate

British Resident in France Earning UK Savings Interest After Brexit: Where It Is Taxed, What Rate You Pay and How to Challenge Double Tax

UK savings interest arrives gross but France taxes it: treaty Article 12, the 30% flat levy or the progressive scale, form 3916, and how to challenge double tax.

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