Best real estate and business lawyer in Paris. A compassionate and attentive lawyer, with a wonderful team. Thank you, Maître KOHEN
Translated from French
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 11 of 22
British Owner, French Property Tax Bill After Brexit: Taxe Fonciere, Second-Home Surcharge, IFI and How to Challenge the Bill
British owner taxed in France after Brexit? Taxe fonciere, second-home taxe d'habitation surcharge, IFI and how to challenge the bill.
British Landlord Living in France After Brexit: Who Taxes Your UK Rental Income, How to Declare It on Forms 2047 and 2042, and How to Challenge Double Tax and Social Charges
British resident in France letting a UK property? Where the rent is taxed, how to declare it on forms 2047 and 2042, and how to challenge double tax and social charges.
British Executor Locked Out of a French House and Bank Account After Brexit: Getting English Probate Past the French Notaire, the European Certificate of Succession, and How to Challenge a Refusal
English Grant of Probate alone moves nothing in France. This guide shows the British executor how to register the will, obtain the European Certificate of Succession, get the bank and notair …
British Owner Dies Owning a French House After Brexit: Who Taxes the French Property Under the 1963 Treaty, What the Notaire Must File Within Six or Twelve Months, and How to Challenge Double Tax
A British owner dies leaving a French house: France always taxes it under the 1963 treaty, domicile decides the rest, and the credit wipes out double tax. Deadlines, computation and remedies …
British Family SCI in France After Brexit: Buying the House Through a Société Civile Immobilière, Paying the Right Tax, and Challenging the Bill
Should your British family hold its French house through an SCI? How the company works, who pays tax on rents and sales, how to escape the 3% yearly tax and IFI, what happens to the shares o …
British Pension in France After Brexit: the 25% Tax-Free Lump Sum France Still Taxes, the Crown Pensions France Cannot Tax, and How to Challenge the Bill
UK tax-free lump sum taxed in France, SIPP and State Pension declaration, 7.5% flat levy, Crown pensions exempt under Article 19, Article 24 credit and how to challenge the bill.
Tax and estate
British Family Trust and France After Brexit: Declaring It, Paying IFI on It, Passing It On, and Challenging the Bill
Your Jersey or Guernsey family trust does not cross the Channel invisibly: France taxes the settlor or deemed-settlor beneficiary, charges annual IFI, fines silent trustees 20,000 euros, and …
French Resident, UK Landlord After Brexit: Where Your British Rental Income Is Taxed, How the Treaty Credit Works, and How to Challenge a Wrong Bill
British resident in France with a UK letting? The treaty taxes the rent in Britain first, France grants a credit, and a wrong bill can be challenged. Method, forms and remedies.
British Second Home in France After Brexit: Annual Property Taxes, the IFI Net and How to Challenge the Bill
British owner of a French holiday home after Brexit: taxe fonciere, second-home housing tax and surcharge, IFI wealth tax, and how to challenge a wrong bill.
British Resident in France? How Assurance-Vie Moves Money Outside Your Succession: Allowances, the 20% and 31.25% Levies, and Challenging a Refusal
How the French assurance-vie passes capital outside succession: 152,500 euro allowance and 20/31.25 percent levy before 70, 30,500 euros after, beneficiary clause traps and remedies.
British Heir in France After Brexit: A Death in the Family — the Succession Return, the 6-Month Deadline and How to Challenge the Tax Bill
A parent dies in France leaving a house, UK accounts and heirs on both sides of the Channel: which return to file, which law governs, what tax each heir pays, and how to challenge penalties …
France’s IFI Wealth Tax for Non-Resident Owners: Calculation, Filing and Disputes
IFI wealth tax for non-resident owners of French property: who pays above 1.3M EUR net, how the base, rates and deductible debts work, and how to challenge a valuation.
Maître Reda Kohen
Partner, member of the Paris Bar, 11 rue Margueritte, 75017 Paris. Author of the analyses published in this journal. About