The firm’s journal

Guides and news: Company law

Company law: practical guides and legal news from the firm, newest first.

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Company law

Your French SAS Pays You Dividends While You Live Abroad: Vote, Withhold and Reclaim the Treaty Difference

Foreign owner of a French SAS? Learn how dividends are voted and paid within nine months, what 12.8 percent or 25 percent French withholding applies, when a treaty or EU exemption reduces it …

Company law

You Lent Money to Your French SAS and Live Abroad: Getting Your Shareholder Current Account Repaid, Paying Interest and Passing the Tax Controls

Foreign founder guide: when your French SAS must repay your compte courant, which blocking agreements and bank pledges can freeze it, how interest is taxed in France and abroad, and the pape …

Company law

Selling Your French House from Britain After Brexit: Capital Gains Tax, Social Levies and How to Challenge the Bill

British owner selling a French house? France taxes the gain first: 19% levy, social charges, taper relief, and the Brexit traps to avoid.

Company law
Company law

You Must Replace the President of Your French SAS While You Live Abroad: Dismiss, Appoint, File and Get a New Kbis

Replace your French SAS president from abroad: dismissal rules, one-month filing, new Kbis, bank and URSSAF updates.

Company law

You Were Just Appointed President of Your French SAS While Living Abroad: Social Status, URSSAF Bills, Health Cover and Pay

Appointed president of your French SAS from abroad? Your social status, URSSAF bills, health cover and how to challenge a reassessment.

Company law

Your French SAS Voted Dividends While You Live Abroad: Withholding Tax, Treaty Relief and How to Recover Overpaid Tax

Your French SAS voted dividends and you live abroad? French withholding rates, treaty cuts, filing deadlines and how to reclaim overpaid tax.

Company law

British Parents and the French House in an SCI: Splitting the Shares to Protect Your Spouse and Pass the Bricks to the Children

How British parents can split SCI shares between usufruct and bare ownership to protect the surviving spouse and pass a French house to the children: gifts, French tax, the forced share and …

Company law

Your French SAS Runs Out of Cash While You Live Abroad: Capital Increase, Preferential Rights, Dilution Risk and Filing

Your French SAS needs fresh cash while you live abroad. How to vote a capital increase, handle preferential subscription rights, fund it by cash, premium or assets in kind, avoid annulment f …

Company law

Your French Company’s Share Capital Is Stuck in a Blocked Account While You Live Abroad: Deposit, Certificate, Release and Recovery

Wired capital stuck on a blocked account? Deposit rules, the certificate, day-one fractions, Kbis release and the six-month court refund for founders running a French company from abroad.

Company law

You Run Your French SAS From Abroad: President Status, Social Security Bill and the Pay-vs-Dividends Choice

President of a French SAS while living abroad: assimilated-employee status, French social charges on pay, no unemployment cover, and when dividends beat salary.

Company law

Your French SAS President Quit or Has to Go While You Live Abroad: Revoke, Appoint, File on the Guichet Unique and Update Kbis, BODACC and Bank

Your SAS president resigned or must be removed while you run the company from abroad. Revoke and appoint under your articles, file on the Guichet Unique within one month, and update Kbis, BO …

Company law

Your Foreign Parent Lent Money to Your French Company and You Live Abroad: Fund, Charge Interest, Get Repaid

Shareholder loans to a French SAS or SARL from abroad: written agreement, deductible interest within the TMP cap, repayment on demand, and clean repatriation.

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