The firm’s journal

Guides and news: Banking, insurance and consumers

Banking, insurance and consumers: practical guides and legal news from the firm, newest first.

Latest in Banking, insurance and consumers

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Banking, insurance and consumers

British Expat Landlord Living in France After Brexit: Stop UK Tax Deducted from Your Rent with NRL1, Declare It in France and Challenge Double Tax

British landlord living in France? Stop NRLS withholding with NRL1 approval, declare UK rents via form 2047, claim the France-UK treaty credit and challenge double tax.

Banking, insurance and consumers

Your French Company’s Bank Account Was Refused: Droit au Compte, Banque de France Designation and How a Foreign Owner Gets Operating From Abroad

A French bank refused your company's account. Here is why foreign-owned files get turned down, what the refusal certificate must contain, and how the Banque de France designation gets you op …

Banking, insurance and consumers

My Letting Agent Still Takes Tax Off My UK Rent After I Moved to France: How to Get Gross Payment, Declare the Rent and Claim the Treaty Credit

British landlord living in France? Learn how form NRL1 stops UK withholding, where to declare the rent in France, how the treaty credit works, and what the S1 changes for social charges.

Banking, insurance and consumers

The Bank Asks If Your French Share Capital Is Fully Paid: How a Foreign Owner Calls the Funds, Faces Creditors and Fixes the File

Unpaid capital of a French SAS or SARL is a claim against the shareholders. How a foreign owner calls the funds, what creditors can seize, and how to regularise the file before the bank or a …

Banking, insurance and consumers

British Resident in France With UK Rental Income After Brexit: How to Declare It, Use the Treaty Credit and Challenge Double Tax

British landlord living in France? How UK rents are taxed, declared via annexe 2047 and relieved by the France-UK treaty credit, and how to challenge double tax.

Banking, insurance and consumers

British Resident in France Receiving UK Dividends After Brexit? How to Declare Them, Use the Treaty Credit and Challenge Double Tax

UK dividends received as a French resident must be declared gross in France, taxed under the flat tax or progressive scale, with UK tax capped at 15 percent by treaty and credited in France. …

Banking, insurance and consumers

French Research Tax Credit (CIR) for a Foreign-Owned French Subsidiary: Eligible Costs, Subcontracting and Proof

How a foreign-owned French subsidiary can qualify research costs, handle group subcontracting and prepare a defensible French Research Tax Credit file.

Banking, insurance and consumers

UK Dividends in France After Brexit: What to Do When the French Tax Credit Is Refused

What should a British resident in France do when a French tax credit for UK dividends is refused? This guide separates ordinary dividends, REIT distributions, HMRC repayment and France–UK tr …

Banking, insurance and consumers

French Company VAT Credit Refund Refused: Documents, Deadline and Challenge for a Foreign Founder

A practical English guide for foreign founders when a French company VAT credit refund is refused: documents, deadlines, correction, tax claims and litigation.

Banking, insurance and consumers

French Subsidiary Dissolution by TUP for a Foreign Parent: Creditor Opposition, BODACC and INPI Filing

How a foreign parent can dissolve a 100%-owned French subsidiary by TUP: BODACC timing, creditor opposition, INPI filing, tax and evidence.

Banking, insurance and consumers

French Company Capital Reduction for Foreign Shareholders: Procedure, Creditor Opposition and Tax Risks

How foreign shareholders can reduce a French company's capital, manage creditor opposition, file the change and avoid cross-border tax mistakes.

Banking, insurance and consumers

How to Close a French Branch of a Foreign Company: INPI Deregistration, Tax Closure and Creditor Risks

A practical legal guide for foreign companies closing a French branch: INPI deregistration, tax and VAT deadlines, payroll, leases, creditor protection and the parent company's continuing li …

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