The firm’s journal

Articles of 18 September 2026

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

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Property

Viager Annuity Unpaid in France: How Sellers Force Payment or Unwind the Sale

When the buyer of a French viager property stops paying the life annuity, the seller can force payment or terminate the sale — but only if the deed was drafted correctly. Recent French rulin …

Company law

Selling Your Shares in a French Company From Abroad: SAS and SARL Approval, Price, Tax and How to Close the File

Foreign owner selling SAS shares or SARL parts from abroad: approval clauses, refusal buyout, expert price, registration duties, non-resident capital gains tax and closing formalities.

Contracts and business

Your French Accountant Won’t Release the Books or the INPI Login: How a Foreign Owner Recovers the File, Ends the Mandate and Keeps Filings Alive From Abroad

Your French accountant is holding the books, the FEC or the INPI login. How a foreign owner demands restitution, ends the engagement letter, recovers the Guichet unique and keeps accounts, t …

News

British in France After Brexit: How to Enforce an English Court Judgment — Exequatur, the Three Tests and How to Challenge a Refusal

Won in an English court but the money is in France? A British guide to enforcing English judgments after Brexit: exequatur routes, the three tests, filing steps and appeals.

Company law

Trapped in Your French Company as a Foreign Shareholder: Deadlock, Forced Exclusion and How to Exit From Abroad

Foreign shareholder blocked in a French SAS or SARL? Abuse of majority, deadlock, forced exclusion and buyout price: how to contest and exit from abroad.

Contracts and business

Foreign Owner of a French Company: Beneficial Owner (RBE) Filing, Court Injunction and How to Stop a Strike-Off

If INPI rejects your beneficial-owner filing or the commercial court orders a declaration, here is who France treats as a bénéficiaire effectif, how to file the RBE from abroad, and how to c …

Tax and estate
Tax and estate

British Second-Home Owner in France After Brexit: Your Taxe d’Habitation Bill, the 60% Surcharge and How to Challenge It

British owner of a French holiday home? Why taxe d'habitation is still due after Brexit, how the 5%-60% municipal surcharge works, and how to challenge your bill before 31 December.

Contracts and business

Foreign Owner of a French Company? How to Declare Beneficial Owners and Register Share and Director Changes From Abroad Without Fines

Foreign owner of a French SAS or SARL? Declare and update beneficial owners on the Guichet unique, transfer shares without nullity, register director and office changes, and avoid strike-off …

Property

British Heir After a Death in France: Frozen Bank Account, Notaire Papers, Tax Clearance and How to Force Release

A relative died owning a French bank account and the bank froze the money. How British heirs prove heirship, which law and death tax apply, and how to force release or challenge a refusal.

Contracts and business
Contracts and business

Foreign Company in France: VAT Registration, Returns, Refunds and Fines — How to Comply and Contest From Abroad

Foreign-owned business in France? How to get a French VAT number, file returns, recover VAT credits and contest reassessments from abroad.

News

British Citizens Moving to France After Brexit: Which Long-Stay Visa, How the First Carte de Séjour Works, and How to Challenge a Refusal

British citizen moving to France after Brexit? Which long-stay visa to choose, how to validate your VLS-TS, get your first carte de sejour and challenge a refusal.

Contracts and business

Foreign-Owned French Company: Corporate Tax, Annual Accounts and Legal Calendar — Rates, Instalments, Deadlines, Fines and How to Contest From Abroad

Foreign-owned SAS or SARL: French corporate tax at 25 percent, quarterly instalments, May return, June accounts meeting, greffe filing, monthly VAT, and how to contest a reassessment from ab …

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