The firm’s journal

Articles of 23 September 2026

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

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Tax and estate

British Heir, French Succession Tax Bill After Brexit: Allowances, Rates, Treaty Relief and How to Challenge the Assessment

A British heir faces French succession tax on each share received: 100,000 euro allowance per child, progressive rates, total spouse exemption, the 1963 treaty and formal remedies. Our Briti …

Contracts and business

Your French Company Has a Legal Calendar: Approve Accounts, Hold the Meeting and File From Abroad

Living abroad with a French company? Approval within six months, filing with the greffe, corporate tax, VAT, payroll and register updates: the full annual calendar, penalties and fixes.

Property

French Rent Increases and Service Charges in 2026: IRL Indexation, Paris Rent Caps and the Annual Settlement Foreign Owners Must Master

How foreign landlords and tenants handle 2026 rent revisions (IRL 148.37), Paris rent caps with the complement de loyer, and the yearly service-charge settlement under recent Cour de cassati …

Contracts and business

Your French Company Must Switch to Electronic Invoicing From Abroad: 1 September 2026 Deadlines, Approved Platforms, E-Reporting and Late-Payment Penalties

Foreign founder? Your French company must receive e-invoices by 1 September 2026, issue via an approved platform, report foreign sales, and enforce compliant payment terms. Full guide.

Tax and estate

British Family, French House in an SCI After Brexit: Passing the Shares to Your Children Without a Blocked Succession

How a British family creates and runs a French SCI, chooses English law for the shares, protects the children within the forced-heirship rules, pays the right tax, and challenges a blocked s …

Tax and estate

British Owner in France After Brexit: Your Taxe Foncière and Taxe d’Habitation Bills — How to Check, Pay and Challenge Them

British owner in France: how taxe foncière and second-home taxe d'habitation are calculated after Brexit, and how to challenge a wrong bill before 31 December.

Contracts and business
Contracts and business

Your French Customer Has Not Paid and You Live Abroad: Recover Your French Company’s Unpaid Invoice From Penalties to Enforcement

Foreign owner of a French company with an unpaid French invoice: late penalties at ECB rate plus 10 points, 40 euro fee, formal demand, payment order and enforcement run remotely from abroad …

Property

British LPA Refused in France After Brexit: Bank and Notaire Blockages, French Protection Routes and How to Challenge a Refusal

Your English LPA has been refused by a French bank or notaire. Why French law blocks it, which protection route fits your parent, and how to challenge the refusal.

Contracts and business

Closing Your French Company From Abroad: Dissolve It, Liquidate It and Get Struck Off Without Flying Back to France

Solvent French SAS or SARL to close while you live abroad? Vote the dissolution, run the liquidation, file the last tax and social returns and get struck off, in that order.

News
News

British Pension in France After Brexit: Tax on Your State and Private Pensions, the Lump Sum, QROPS Transfers and How to Challenge the Bill

British resident in France? Your UK State and private pensions are usually taxable only in France under the 2008 treaty. Declaration via forms 2047 and 2042, lump sums, QROPS 25% charge, CSG …

Contracts and business

Your French Company Owes Tax and Paperwork While You Live Abroad: File Corporate Tax, Pay On Time and Approve Your Accounts

Foreign founder guide: French corporate tax at 25 percent, filing deadlines, quarterly instalments and surcharges, plus the yearly calendar to approve and file your company accounts from abr …

News

British Second Home in France After Brexit: the 90-Day Visa-Exempt Limit, the Long-Stay Visitor Visa and How to Challenge a Refusal

British second-home owner in France after Brexit: how the 90 days in any 180 rule is counted, how to get the long-stay visitor visa, and how to challenge a consular refusal.

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