The firm’s journal

Guides and news: Tax and estate

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

Latest in Tax and estate

Page 10 of 22

Tax and estate

Your UK ISA, Premium Bonds and Savings Interest When You Live in France After Brexit: What France Taxes, How to Declare It, and How to Challenge the Bill

Your ISA is exempt in London but taxable in Paris. French residence, the invisible wrapper, Premium Bond prizes, form 3916, the 12.8 percent flat rate and the treaty credit, with the exact s …

Tax and estate

Gifting Your French House to Your Children After Brexit: the Notarised Deed, the €100,000 Allowance, the 15-Year Clock — and How to Challenge the Bill

British owner giving a French house to children: notarised donation or donation-partage, the 100,000 euro allowance per parent per child, the 15-year stacking clock, bare-ownership savings …

Tax and estate

British Second Home in France After Brexit: the Taxe d’Habitation Surcharge Bill, Who Really Pays, and How to Challenge It

British owner of a French second home? Understand the taxe d'habitation uplift of up to 60 per cent, the reliefs that exist and how to challenge an excessive bill.

Tax and estate

Your Spouse Dies Owning a French House With You After Brexit: the Survivor’s Share, the Donation au Dernier Vivant, and How to Challenge a Blocked Succession

British spouse dies owning a French house? Usufruit or quarter share, the year's stay without paying rent, the lifetime housing right, the donation au dernier vivant, spouse tax exemption an …

Tax and estate

Your Foreign Company Is Taxed in France Although You Have No Office There: Permanent Establishment, Branch vs Subsidiary, VAT and How to Fight the Reassessment From Abroad

Taxed in France with no office? Permanent establishment, branch vs subsidiary, VAT and how to fight the reassessment from abroad.

Tax and estate

British Family, French Home in an SCI After Brexit: Tax, Succession and How to Challenge the Bill

How a British family holding a French home through an SCI is taxed after Brexit, how SCI shares pass to the next generation, and how to challenge the bill.

Tax and estate
Tax and estate

British in France After Brexit: Should You Transfer Your UK Pension to a QROPS, Who Takes 25%, and How France Taxes What Is Left

Moved to France with a SIPP or workplace pot? The 25% UK transfer charge, the French declaration, and the treaty rules that decide who taxes your pension.

Tax and estate
Tax and estate

British Owner of a French House Worth Over €1.3 Million After Brexit: Paying IFI Wealth Tax, Valuing Your Home and SCI Shares, and Challenging the Bill

IFI wealth tax follows British owners on both sides of the Channel: worldwide property if you live in France, French house and SCI shares if you live in Britain. Valuation, debts, rates, fil …

Tax and estate

Living in France? How to Top Up Your UK State Pension With Voluntary National Insurance After Brexit: the 2026 Rule Change, Class 2 vs Class 3, and How France Taxes the Extra Pension

Buy back missing UK State Pension years from France after the April 2026 reform: CF83 eligibility, Class 3 cost versus uplift, and how France taxes the extra pension under Article 18, social …

Tax and estate

British Owner, French Taxe Fonciere Bill After Brexit: Who Pays, What Reliefs Survive, and How to Challenge

British owner puzzled by your French taxe fonciere bill? Who pays on 1 January, how the cadastral value and rates build the figure, which reliefs survive for Britons, and how to challenge be …

Tax and estate

British Family With a French House After Brexit: Should You Put It in an SCI, What It Costs in Tax, and How to Challenge a Refusal or a Reassessment

British family with a French house after Brexit: setting up and running an SCI, yearly tax, gifting and inheriting shares, and challenging refusals and bills.

Tax and estate

British Owner Gifting Your French House to Your Children After Brexit: Donation, Split Ownership, the 100,000-Euro Allowance and How to Challenge the Tax Bill

British owner giving your French house to your children after Brexit: donation or donation-partage before the notaire, split ownership to keep living there, 100,000-euro allowance, fifteen-y …

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