The firm’s journal

Articles of 28 September 2026

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

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News

Divorcing in France After Brexit: Which Court, Which Law, the Children, the House and How to Enforce It in England

British couple divorcing in France after Brexit: French court jurisdiction, Rome III applicable law, children, prestation compensatoire, the French house, and recognition in England.

Company law

Your Foreign Company Lent Money to Your French SAS and You Live Abroad: Shareholder Loan, Interest, Blocked Repayment and Tax Challenge

Foreign parent or director financing a French SAS through a shareholder current account: valid loan structure, deductible interest limits, regulated agreements, repayment rights and director …

Insolvency

Your French Company Cannot Pay Its Bills and You Live Abroad: Cessation of Payments, Court-Ordered Liquidation and How the Foreign Director Limits Personal Risk

Your French company cannot pay salaries, suppliers or VAT and you live abroad. How courts test cessation of payments, the 45-day filing duty from abroad, and how the foreign director avoids …

Banking, insurance and consumers
Banking, insurance and consumers

British Resident in France Selling Your UK Home After Brexit: French Capital Gains, the Treaty Credit, and How to Challenge Double Tax

You live in France and sell your house in England: HMRC taxes the British bricks and France taxes your worldwide gain. How the 2008 treaty credit works, how the 19% plus 17.2% French bill me …

Contracts and business
Contracts and business

Your French Company Rents an Office or a Shop While You Live Abroad: 3-6-9 Lease, Rent Hikes, Renewal and Eviction

A foreign-owned company rents an office or a shop in France: nine-year lease and three-year break, deposit and parent guarantee, three-year rent revision, renewal and eviction indemnity, and …

News

Your French Second Home After Brexit: Counting Your 90 Days in 180, Overstay Traps, and How to Challenge a Refusal of Entry or a Removal Order

British second-home owner in France? How the 90/180-day rule counts your stays, what an overstay really costs, and how to challenge a refusal of entry, a visa refusal or an OQTF removal orde …

Contracts and business

Your First French Employee Is on Sick Leave and You Live Abroad: Pay, Proof, Medical Checks and the Return to Work

First French hire on sick leave while you run the company from abroad: state daily allowances, employer top-up, 48-hour rule, counter-visits, fixed-term replacement and the mandatory return …

Tax and estate

France’s IFI Wealth Tax and Split Ownership: What Foreign Families Pay When a French Home Is Held in Usufruit and Nue-Propriete

Usufructuary taxed on full value under article 968, three exceptions, SCI shares, deductible debts and the 2025 debt-split ruling: an English guide for non-resident owners of French property …

Company law
Company law

SAS or SARL in France as a Foreign Founder Living Abroad: Choose, Register, Pay Yourself and Avoid the Costly Switch

SAS or SARL for a founder living abroad? Compare capital, registration via the guichet unique, director status, social charges and tax before you file.

News

Renting Out Your French Second Home After Brexit: Registration, Change-of-Use Permission, French Tax, and How to Challenge Fines and Back-Tax Bills

British owner letting a French second home on Airbnb after Brexit: national registration, change-of-use permission, furnished-rental tax, tourist tax, and how to challenge fines and reassess …

Contracts and business

Your French Subsidiary Owes Corporate Tax and You Live Abroad: 25% IS, Instalments, Filing, Losses and How to Challenge the Bill

French corporate tax for foreign owners explained: 25% IS rate, 15% SME slice, quarterly instalments, filing deadlines, loss carryforward and how to challenge a reassessment from abroad.

News

Sacked in France After Brexit: How a British Employee Challenges an Unfair Dismissal, Claims Every Euro Owed, and Takes the Fight to the Labour Court

Sacked in France as a British employee? Dismissal procedure, severance pay, the 12-month labour court deadline, residence and benefits explained.

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