The firm’s journal

Articles of 17 September 2026

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

Latest articles

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Tax and estate

British Retiree in France After Brexit: Where Your UK Pension Is Taxed, When a QROPS Move Triggers the 25% Charge, and How to Challenge Double Tax

British retiree in France: which country taxes your State, workplace and government pensions, when a QROPS transfer triggers the 25% charge, and how to challenge double tax.

Company law

SAS vs SARL in France: How a Foreign Founder Chooses, Registers and Runs a Company From Abroad

SAS, SARL or branch? A foreign founder's guide to choosing, registering and running a French company from abroad.

Co-ownership and neighbours

Unpaid Copropriété Charges in France: Recovery, Securities and Defences Foreign Owners Must Know After the 2026 Rulings

One missed quarterly provision can make a full year's French co-ownership charges fall due at once. Two 2026 Cour de cassation rulings tighten the rules: the demand letter must itemise every …

Company law
Company law

Your French Branch Is Holding You Back? How a Foreign Company Converts a Succursale into an SAS Subsidiary or Closes It from Abroad

Branch or SAS subsidiary in France? How a foreign company converts its succursale into a filiale, transfers staff and contracts, or shuts the branch down cleanly from abroad.

Company law

British Family SCI in France After Brexit: Holding the Holiday Home, Passing Shares to Children and Challenging the Tax Bill

British parents holding a French house through an SCI after Brexit: how the company works, how shares pass to children under French forced-heirship and English wills, what tax applies, and h …

News

British Owner Living in the UK: French Holiday Let or Rental Income After Brexit — Who Pays, the 20%/30% Rate, CSG and How to Challenge

A British owner who still lives in the UK and lets a house in France is taxed on that rent under articles 4 A, 164 B and 197 A, with a 7.5 per cent solidarity levy. How to file form 2042, ti …

Tax and estate

British Heir of a French House After Brexit: Who Pays Droits de Succession, What Rate, How the 1963 Treaty Stops Double Tax, and How to Challenge the Bill

France taxes a British heir of a French house under article 750 ter. This guide sets the rate, the 1963 treaty credit and how to challenge the bill.

Property

British in France After Brexit: English Will, French House and Forced Heirship — Which Law Applies, How to Elect English Law and How to Challenge the Notaire

A British will leaving a French house to a spouse can collide with forced heirship. After Brexit, which law applies, how to elect English law, and how to challenge the notaire.

Tax and estate

British Owner in France: Taxe Foncière (Property Tax) Bill After Brexit — Who Pays, How to Read the Avis and How to Challenge

British owners in France: who pays taxe foncière, how the avis is built, which exemptions apply after Brexit, and how to challenge the bill.

Tax and estate

British Newcomer in France After Brexit: First Tax Return, Forms 2042 and 2047, Missing Numéro Fiscal and How to Challenge the First Bill

You have moved from the UK and France wants a first income-tax return. Which forms to file, how article 166 splits the arrival year, and how to challenge a wrong avis or a late-filing surcha …

Contracts and business
Contracts and business

You Funded Your French Company Yourself? How a Foreign Owner Lends via Shareholder Current Account and Gets Repaid

Foreign founder guide: how to lend to your French SAS or SARL through a shareholder current account, get repaid on demand and keep interest deductible.

News

British in France With a UK Car After Brexit: How to Register, Insure and Challenge Fines

Brought your British car to France after Brexit? Registration via ANTS, customs 846A, French insurance and inspection rules, fines, immobilisation and how to challenge them, explained in Eng …

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