The firm’s journal

Articles of 27 September 2026

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

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Contracts and business

Chased Abroad for Your French Company’s Debts? How a Foreign Director Fights the Claim Without Flying to Paris

Foreign director chased from abroad for French company debts? Oppositions, evidence and Paris courts: the defence guide against guarantees, tax solidarity, URSSAF orders and shortfall action …

Co-ownership and neighbours

Buying a French Apartment With Unpaid Co-ownership Charges: Who Pays and How Foreign Buyers Stay Protected

Flat with unpaid charges in France? Article 20 certificate, syndic opposition on the price, and defences for foreign buyers.

News

Stopped at the French Border With Your Second-Home Keys in Your Pocket After Brexit: Counting Your 90 Days Out of 180, Surviving the Overstay Ban and OQTF, and Switching to a Long-Stay Visitor Visa

British second-home owners get 90 days out of any 180 in Schengen. This guide counts the days, explains refusal of entry, the three-year ban and the OQTF, then shows the long-stay visitor ro …

Company law

SAS vs SARL vs Branch vs Subsidiary in France: How a Foreign Founder Should Choose, Register and Avoid the Costly Traps

SAS, SARL, branch or subsidiary? A foreign-founder guide to choosing, registering, transferring shares and limiting liability in France.

Tax and estate

Your Spouse Dies Owning a French House With You After Brexit: the Survivor’s Share, the Donation au Dernier Vivant, and How to Challenge a Blocked Succession

British spouse dies owning a French house? Usufruit or quarter share, the year's stay without paying rent, the lifetime housing right, the donation au dernier vivant, spouse tax exemption an …

Tax and estate

Your Foreign Company Is Taxed in France Although You Have No Office There: Permanent Establishment, Branch vs Subsidiary, VAT and How to Fight the Reassessment From Abroad

Taxed in France with no office? Permanent establishment, branch vs subsidiary, VAT and how to fight the reassessment from abroad.

Tax and estate

British Family, French Home in an SCI After Brexit: Tax, Succession and How to Challenge the Bill

How a British family holding a French home through an SCI is taxed after Brexit, how SCI shares pass to the next generation, and how to challenge the bill.

Contracts and business

What Your French Commercial Lease Really Costs to Enter and Exit While You Live Abroad: Deposit, Guarantees, Inventory, Termination and the Two-Year Clock

What a French commercial lease really costs a foreign company: deposit and advance-rent interest, personal guarantees, inventory of fixtures, termination demands, sale of the building and th …

News

Charged Full French Social Levies Although You Hold a British S1 After Brexit: Who Escapes CSG and CRDS, What the 7.5% Still Costs, and How to Claim Back

British S1 holder taxed at 17.2% in France? CSG and CRDS should not apply. Only the 7.5% solidarity levy is due. How to calculate, prove and reclaim the overcharge before the deadline.

Tax and estate
Tax and estate

British in France After Brexit: Should You Transfer Your UK Pension to a QROPS, Who Takes 25%, and How France Taxes What Is Left

Moved to France with a SIPP or workplace pot? The 25% UK transfer charge, the French declaration, and the treaty rules that decide who taxes your pension.

Contracts and business
Contracts and business

You Direct Your French Company From Abroad: President or Manager, Social Charges, Cover, and How to Challenge URSSAF

Non-resident president of a SAS or manager of a SARL: which French social regime applies, what charges you pay, how an A1 certificate exempts you, and how to challenge URSSAF from abroad.

Tax and estate
Tax and estate

British Owner of a French House Worth Over €1.3 Million After Brexit: Paying IFI Wealth Tax, Valuing Your Home and SCI Shares, and Challenging the Bill

IFI wealth tax follows British owners on both sides of the Channel: worldwide property if you live in France, French house and SCI shares if you live in Britain. Valuation, debts, rates, fil …

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