The firm’s journal

Articles of 1 October 2026

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

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News

Claimed Tax Resident in Both Britain and France After Brexit: How the Tie-Breaker Decides Where You Pay, What Proof Wins, and How to Challenge Double Tax

Both HMRC and the French tax office claim you as resident after Brexit. This guide explains the French foyer test, the clash with the British Statutory Residence Test, the treaty tie-breaker …

Contracts and business

You Live Abroad and Must Dismiss Your First French Employee: Grounds, Procedure, Severance Math and Labour Court Defence

Foreign founder living abroad? Learn how to lawfully dismiss your first French hire: real and serious cause, five-day and two-day procedure, severance math and Macron scale defence.

Tax and estate

British in France After Brexit: How Your Assurance-Vie Is Taxed While You Live, What Your Beneficiaries Pay When You Die, and How to Challenge a Refusal or a Tax Bill

British resident in France with an assurance-vie? How withdrawals are taxed, what beneficiaries pay at death under the 152,500 euro and age-70 rules, and how to challenge a refusal or a tax …

Contracts and business
Contracts and business

Your First French Hire Is Not Working Out and You Live Abroad: How to End the Trial Period, Count the Notice and Avoid an Unfair Dismissal

Foreign founder whose first French hire is failing probation: written trial-period clause, renewal traps, notice scale and the late-notification reclassification risk, with Labour Code texts …

Contracts and business

Your Goods Are Stuck at French Customs and You Live Abroad: EORI, Customs Representation, Import VAT Reverse Charge and How to Release the Shipment

Foreign company importing goods into France? How the EORI number, customs representation and the automatic import VAT reverse charge work, and how to release a held shipment from abroad.

News
News

Dying Without a Will in France After Brexit: What Happens to a British Family’s House, Money and Children as Intestate Heirs

A British person dies in France without a will: which law governs, who inherits between spouse and children, what French inheritance tax applies, and how to unblock banks, property and proba …

Contracts and business
Contracts and business

Your Foreign Company Sells in France Without a French VAT Number: When Registration Is Mandatory, OSS Limits, Invoices and Penalties

Foreign company selling goods or services in France? When a French VAT number is mandatory, where the OSS stops, and how to register, invoice and fix penalties from abroad.

Property

Town Hall Wants Your Paris Flat: French Urban Pre-emption (DPU) and the Foreign Buyer’s Two-Month Response Plan

The town hall can step into your Paris purchase. How the DIA declaration and the two-month clock work, what happens when the price is disputed, and the remedies of an evicted foreign buyer.

News
News

Divorcing in France After Brexit: Which Court Hears a British Split, Which Law Divides the House and Pension, and How to Enforce or Challenge the Order

British spouses divorcing in France after Brexit: which court hears the case, which law divides the house and pensions, and how to enforce or challenge the order.

Contracts and business

Your Foreign Company Needs a French Presence and You Live Abroad: Branch or Subsidiary, Registration, Liability, Tax and How to Challenge a Refusal

Branch or subsidiary in France for a foreign company living abroad: registration via the INPI single desk, parent liability, corporate tax and VAT, bank account, staff, closure and how to ch …

Tax and estate

Your French Second Home After Brexit: the Four Yearly Property Taxes a British Owner Still Pays, How Each Bill Is Computed, and How to Challenge It

British owner of a French second home: taxe fonciere, second-home habitation tax and its surcharge, vacant-home tax and IFI explained, with the remedies that challenge each bill.

Company law

Your French Subsidiary Has Lost Half Its Share Capital: Recapitalise, Reduce Capital or Dissolve From Abroad

Equity below half the share capital forces a shareholder vote within four months and a cure within two years. A practical English guide for foreign parents: detection, cash injection, loan w …

Maître Reda Kohen

Maître Reda Kohen

Partner, member of the Paris Bar, 10 avenue du Colonel Bonnet, 75016 Paris. Author of the analyses published in this journal. About