The firm’s journal

Articles of 21 October 2026

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

Written by Maître Reda Kohen, member of the Paris Bar. About Maître Reda Kohen

Latest articles

Newest first

Property

British Couple Agreeing to Divorce in France After Brexit: the No-Judge Notaire Route, the Child-Hearing Trap, and How to Challenge a Refusal

British spouses who agree can divorce in France without a judge: two lawyers, a complete agreement, fifteen days of reflection and notaire registration. Conditions, traps and challenge route …

Tax and estate

Your French Company Has No Business and You Live Abroad: Mise en Sommeil, Ongoing Costs and the Two-Year Deadline

Your French SAS or SARL has no activity and you live abroad: how mise en sommeil works, what it still costs in accounts and taxes, and the two-year deadline to restart, dissolve or sell.

News

British Second-Home Owner Letting a French Flat Short-Term After Brexit: Registration, Change-of-Use Permission, Tax and Challenging Fines

British second-home owner letting a French flat short-term after Brexit: national registration, Paris change-of-use permission, French tax on the rents and how to challenge fines.

Company law

You Live Abroad and Your French SAS Is Raising Capital: How to Fund It, Convert Your Loan Into Shares and Stop a Dilution

Foreign shareholder of a French SAS? Cash increases, debt-to-equity swaps, issue premium, pre-emptive rights and the court rulings that punish abusive dilutions, with online filing from abro …

Company law

British Parents, French Holiday Home in an SCI After Brexit: Gifting the Shares to the Children, Keeping Control, and Challenging the Tax Bill

How British parents use a French SCI to gift holiday-home shares to the children, keep control through usufruct, cut gift tax and survive the forced share.

Contracts and business
Contracts and business

Your French Subsidiary Pays You Interest on Your Shareholder Loan: France’s Rate Cap, Deduction Limit and the File That Survives an Audit

You charge interest on the money you lent your French subsidiary. Here is the maximum rate France lets the company deduct, the treaty proof for withholding, and the file to keep for an audit …

News

Worked in France? How a British Resident Claims the French Pension After Brexit: Career Aggregation, Tax and Challenging a Refusal

You worked in France and now approach retirement: how your French quarters combine with your British record, who taxes each pension under the 2008 treaty, and how to challenge a refusal with …

Contracts and business

You Must Part With Your First French Employee While You Live Abroad: Dismissal Procedure, Severance Cost and Labour Court Risk

Firing your first hire in France from abroad requires a preliminary meeting, a reasoned registered letter, statutory severance and proof of real and serious cause. Procedure, costs, Macron s …

News

British Nationality Bid Refused in France After Brexit: Appealing a Naturalisation No, Fighting a Spouse-Declaration Block and Surviving the Fraud Challenge

French nationality refused, adjourned or opposed after Brexit? British applicants: which court, which deadline, and how the fraud investigation works.

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