The firm’s journal

Articles of 1 October 2026

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

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Contracts and business

You Live Abroad and Run Your French Company Yourself: Non-Resident President, Pay, Social Security and Challenging URSSAF From Abroad

Non-resident founder of a French SAS or SARL: appointment and Kbis registration from abroad, assimilated-employee versus independent-worker regime, payroll, and how to challenge a URSSAF rea …

Company law

Your French SAS Pays Dividends to Its Foreign Parent and You Live Abroad: Withholding Tax, EU Exemption and How to Claim a Refund From Abroad

Your French subsidiary earned profits and you live abroad: how to vote the dividend, which French withholding applies, when the EU exemption removes it and how to reclaim overpaid tax with F …

Property

Buying a Tenanted Flat in France as a Foreign Buyer: Sitting Tenants, Notice to Vacate and the Tenant’s Right to Buy

A foreign buyer who acquires an occupied flat in France inherits the lease, the tenant and strict notice rules. This guide explains the sitting-tenant timetable, the notice to vacate that do …

Tax and estate

Selling Your French Subsidiary From Abroad: Share Transfer Clauses, Price, Taxes and Getting Paid

Sell your French SAS or SARL from abroad: transfer clauses, price, registration duties, warranties and getting paid.

Tax and estate
Tax and estate

British Family SCI in France After Brexit: Should You Put Your French Home in a Property Company, How It Is Taxed, and How to Leave It, Pass It On and Challenge the Bill

British family SCI explained: when a French property company helps, how it is created and run, how rents, sales and wealth tax work, how shares pass on death or divorce, and how to leave or …

Company law

Raising Money into a French SAS from Abroad: the 150-Investor Test, the €100,000 Door, and How to Challenge a Void Round

A foreign founder raising into a French SAS cannot treat a private deck as outside French securities law. Article L. 227-2 closes the small public offer. The open doors are a restricted circ …

News
News

French Speeding Fine After Brexit: What a British Driver Must Pay, How to Contest It, and What Happens to a UK Licence

A British driver who receives a French speeding notice after Brexit has 45 days to pay or to file a formal exemption request. This note sets out the fixed-penalty sums, the 50 km/h offence …

Tax and estate

Taxed in Paris on Your London Salary After Brexit: the Article 24 Treaty Credit, the 183-Day Test and How to Win It Back

Living in Paris but paid from London? Learn where your salary is taxed, how Article 24 of the Franco-British treaty turns UK tax into French credit, why Paris refuses it, and how to win it b …

Contracts and business
Contracts and business

Your French Company Owes Corporate Tax While You Live Abroad: 25% IS Rate, Advance Payments, Filing and How to Challenge the Reassessment

Your French company pays 25% corporate tax in four advance instalments with the balance in May. This guide explains filing from abroad, CFE and CVAE, and how to answer a reassessment and cha …

Tax and estate

The French Notaire’s Succession Bill After Brexit: How the Regulated Fee Is Calculated, When UK Assets Inflate the Base, and How to Challenge the Invoice

A British heir has received the French notaire's succession invoice. Here is how the regulated fee is calculated, when UK assets inflate the base, and how to challenge a wrong bill.

News

Leaving France for the UK After Brexit: Exit Tax on Unrealised Share Gains, How Deferral Works, and How to Challenge the Bill

French exit tax can charge unrealised share gains when a British resident moves back to the UK. This note explains the six-year test, automatic deferral, the ninety-day request, and how to c …

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