The firm’s journal

Guides and news: Tax and estate

Tax and estate: practical guides and legal news from the firm, newest first.

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

Most read: Tax and estate

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Tax and estate

French Bank Account After a Death: How a British Executor Can Unblock the Succession

Tax and estate

British Resident Dies in France With a UK Will: Forced Heirship and Which Succession Law Applies

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Tax and estate

British Owner, Empty French House After Brexit: the Vacant-Dwelling Taxes, the 2027 Single Tax and How to Challenge the Bill

Your French house stands empty most of the year. Which vacant-dwelling tax applies, how to cut the bill, and how to challenge it — TLV, THLV and the 2027 single tax explained.

Tax and estate

British Executor of a French Estate After Brexit: UK Probate, the European Succession Certificate and Unblocking the Notaire

Named executor of a relative who owned a home or account in France? A UK grant of probate does not open doors in France. This guide explains the European Certificate of Succession, the Frenc …

Tax and estate
Tax and estate

British Owner, French Home Above EUR 1.3 Million After Brexit: Paying IFI Wealth Tax, Valuing the Property and Challenging the Bill

British owner caught by French IFI wealth tax above EUR 1.3m? Threshold, valuation, 30 percent home relief, debts, penalties and how to challenge.

Tax and estate

British Family, French Home After Brexit: the Family SCI Explained — Tax, Succession and Challenging a Blocked Decision

Should your British family put its French home in an SCI? How the shares are taxed, how they pass to your children, and what to do when a co-owner or the tax office blocks you.

Tax and estate

British in France as UK Pensions Enter Inheritance Tax: French Succession Duty, Double Exposure and How to Challenge the Bill

From 6 April 2027 UK pension pots enter Inheritance Tax. A Briton domiciled in France faces French succession duty too. Duties, allowances and how to challenge.

Tax and estate

Your Foreign Company Already Operates in France Without a French Entity: Permanent Establishment, Back Taxes and How to Regularize From Abroad

No French company, no Kbis, no tax returns — yet France may tax your warehouse, salesperson or agent as a permanent establishment. Orefa case law, the 40-80 percent bill, and how to regulari …

Tax and estate
Tax and estate

Your French Company’s First Corporate Tax Bill While You Live Abroad: IS Rate, Acomptes, Liasse Fiscale and How to Fix a Late Filing

Your French SAS or SARL owes its first corporate tax even if you run it from abroad. This guide explains the 25 percent IS rate, the four acomptes, the liasse fiscale deadline and how to fix …

Tax and estate

British Families and the French SCI After Brexit: Should Your Home Sit in a Property Company, and How Do You Run It Without a Tax Shock?

Should British buyers put their French home in an SCI? Company, tax, furnished-let traps, gifts of shares and succession after Brexit — explained in plain English.

Tax and estate

British Pension in France After Brexit: Who Taxes Your State, Workplace and Private Pensions, QROPS Lump Sums and How to Challenge the Bill

British and retired in France? Your State, workplace and personal pensions are normally taxed only in France under Article 18 of the 2008 treaty — except former government-service pensions. …

Tax and estate

When a British Loved One Dies in France After Brexit: Registering the Death, Bringing Them Home, and Settling the French Succession

A British relative has died in France. This guide explains how to register the death at the mairie, repatriate the body or ashes to the United Kingdom, and settle the French succession: cour …

Tax and estate

UK-Resident Brit Selling Your French Second Home After Brexit: the CGT Bill, the Representant Fiscal and How to Challenge It

France taxes your French property gain first: 19% plus 17.2%, a possible 2-6% surtax, and a mandatory tax representative since Brexit. Calculation, forms and challenges explained.

Tax and estate
Tax and estate

British Co-Owners Facing the French Tax Bills After Brexit: Who Pays Taxe Fonciere, Second-Home Tax and IFI in Indivision

Shared French house, British siblings, one tax bill: who pays the taxe fonciere, second-home tax and IFI in indivision, what private use costs, and how to challenge a wrong assessment.

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