The firm’s journal

Articles of 17 October 2026

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

Latest articles

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Company law

Your French Business Partner Has to Leave and You Live Abroad: Exclude the SAS Shareholder, Force the Share Sale and Fix the Price

Your French SAS partner blocks every decision and you live abroad. How the exclusion clause, the shareholder vote and the expert price fix the exit.

Tax and estate

British Parents Gifting a French House to Your Children After Brexit: the Notarial Deed, the 100,000 Euro Allowance and How to Challenge the Tax Bill

British parents in France can gift the French house now: notarial deed, donation-partage between children, 100,000 euro allowance per parent, 15-year rule, UK 7-year overlap and how to answe …

Contracts and business

Your French Company Owes Corporate Tax While You Live Abroad: IS Returns, Instalments, and How to Challenge a Reassessment

French corporate tax for non-resident directors: IS liability, returns, quarterly instalments and how to challenge a reassessment from abroad.

Banking, insurance and consumers

British Landlord Living in France After Brexit: UK Tax on Your English Let, French Declaration and the Treaty Credit That Stops Double Tax

You live in France and let a property in England: UK Non-Resident Landlord tax, French return, social charges and the treaty credit.

Contracts and business

Your French Company Missed Its Annual Accounts Filing While You Live Abroad: Greffe Deadlines, Daily Penalties and the Remote Fix

Your French company missed its annual accounts filing and you live abroad. Greffe deadlines, court daily penalties and the remote fix, with the May 2026 ruling that cut a 5,200 euro bill.

Contracts and business

Branch or Subsidiary in France When You Live Abroad: Registration, Liability, Tax, Bank Account and How to Choose

Branch or subsidiary in France run from abroad: registration, liability, corporate tax, VAT, bank account, first hire and closure, and how foreign founders choose.

News

French Judgment in Hand, Debtor Back in England? How a British Resident in France Enforces a French Court Decision in the UK After Brexit

You won in France but the debtor is back in England. Since 1 July 2025, Hague 2019 lets the English High Court register your French judgment: scope, paperwork and defences.

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