The firm’s journal

Articles of 16 September 2026

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

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News

Sold Your French House After Brexit and Paid 17.2% Social Charges? How British Sellers Keep the CSG/CRDS Exemption and Reclaim the Excess

British seller hit with 17.2 percent French social charges on your house sale? Why you likely owe only 7.5 percent, the affiliation test from the Dreyer cases, and how to reclaim the excess …

Tax and estate

You Have Just Sold Your French Second Home After Brexit: How a British Seller Declares the Plus-Value, Claims UK Relief and Challenges an Unfair Bill

Withdrawn same-day duplicate of the 12 September plus-value article; replaced by a distinct social-charges reclaim angle.

Contracts and business

Your French Company Pays You Dividends While You Live Abroad: French Withholding Tax, Treaty Relief and Reclaiming the Excess

France withholds 12.8% from dividends paid to individuals abroad and 25% from payments to foreign companies. This guide explains which profits can be distributed, how treaties and the EU par …

Banking, insurance and consumers

British Resident in France Receiving UK REIT Distributions After Brexit: the Investment-Vehicle Exception, the Treaty Credit and How to Challenge Double Tax

UK REIT property distributions arrive net of British tax: the treaty investment-vehicle exception, the French credit capped at French tax, flat rate or scale, and how to challenge.

Contracts and business
Contracts and business

Your French Company Pays You Interest on Your Shareholder Loan: Deductible Cap Rate, French Tax and Treaty Relief From Abroad

Foreign founder guide: how French law caps deductible interest on your shareholder current-account advance, how France taxes that interest when you live abroad, and how to recover excess wit …

Contracts and business

Your French Contractor Is Really an Employee: URSSAF Reclassification, Back-Charges and How a Foreign Company Contests From Abroad

Your French freelancer may legally be your employee already. URSSAF back-charges, the 35 percent surcharge, five years back, six months salary and the reply deadlines a foreign company must …

Tax and estate

Caught by French IFI Wealth Tax as a British Owner After Brexit: Which Houses Count, How They Are Valued and How to Challenge the Bill

British owner facing French IFI wealth tax after Brexit? Which property counts, how it is valued and declared, and how to challenge the bill.

Tax and estate
Tax and estate

British Resident in France After Brexit: Choose English Law for Your French Estate, Protect Your Spouse and Challenge a Forced-Heirship Claim

Living in France exposes your English will to French forced heirship. This guide explains how to elect English law under Article 22 of Regulation 650/2012, what the 2021 compensatory levy st …

Contracts and business
Contracts and business

Your French Company Just Hired Its 11th Employee: CSE Elections, Obstruction Fine and How a Foreign Owner Organises the Vote From Abroad

Your French headcount just reached eleven: when CSE elections become mandatory, how the twelve-month count works, the ninety-day timetable, and the criminal obstruction fine for doing nothin …

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