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 13 of 22

Tax and estate

British Resident in France Who Still Owns a House in England After Brexit: Where Probate Happens, How France Taxes the English House, and How to Challenge Double Tax

British resident in France still owning a house in England? Habitual residence, English Grant of Probate, French tax on the English house, the 1963 treaty credit, deadlines and how to challe …

Tax and estate

Your UK ISA in France After Brexit: Why the Tax-Free Wrapper Fails, How Interest, Dividends and Gains Are Taxed, and How to Declare and Challenge the Bill

Your ISA stays open when you move to France, but France taxes the interest, dividends and gains. Residence, 12.8 percent charge, 17.2 percent levies, 3916 declaration and challenge routes.

Tax and estate

Your NHS, Teachers’ or Civil Service Pension in France After Brexit: Taxed in Britain Under Article 19, Declared in France — and How to Challenge Double Tax

British retired public servant in France? Your NHS, Teachers', civil service, police or forces pension stays taxable in the UK under Article 19. Declare it, claim the treaty credit, handle s …

Tax and estate

British Second-Home Owner in France After Brexit: Why You Still Get a Taxe d’Habitation Bill, How the 60% Surcharge Works, and How to Challenge It

Your French holiday home still pays housing tax after the main-home abolition — and in tense zones a 5% to 60% surcharge. The exact articles, the three reliefs and the 31 December deadline.

Tax and estate

British Second-Home Owner in France After Brexit: Your November Taxe d’Habitation Bill, the 60% Surtax and How to Challenge It From the UK

British owner with a French holiday home? Why the November taxe d'habitation bill still bites after Brexit, how the 60% surcharge works, and how to challenge a wrong bill from the UK.

Tax and estate
Tax and estate

Your Foreign Company Sells in France and Needs French VAT: Registration, Fiscal Representative, OSS Returns and How to Fix Penalties From Abroad

Foreign company selling in France? Learn when French VAT applies, who pays it, how to register, appoint a fiscal representative, use OSS and fix penalties from abroad.

Tax and estate
Tax and estate

British Family Buying a French Holiday Home After Brexit: Should You Set Up an SCI, What Tax Will You Pay, and How to Challenge a Refusal or a Tax Bill

British family buying a French holiday home? What an SCI really is, how to set one up, how it is taxed on rent, sale and wealth, what happens on death or exit, and how to challenge a refusal …

Tax and estate

Your Foreign Company Needs a French VAT Number: Registration, Fiscal Representative, Returns and How to Fix a Refusal From Abroad

Foreign company trading in France with no French office? How to get a French VAT number via the SIEE, when a non-EU business must appoint an accredited fiscal representative, how CA3 returns …

Tax and estate

My British Parent Died in France After Brexit: Death Certificate, Funeral or Repatriation, and What Happens to the French House

Your British parent has died in France: how to register the death, arrange the funeral or repatriation to the UK, and deal with the French house, the notaire, death taxes and how to challeng …

Tax and estate

My French House Sits in a UK Trust After Brexit: Disclosure, Annual Levy and Death Duties — How to Comply and Challenge the Bill

British family trust holding a French house? French disclosure returns, 20,000 euro fines, 3 per cent tax, yearly levy and death duties explained, with the court route to challenge the bill.

Tax and estate

British Owner Gifting Your French House to Your Children After Brexit: Donation, Tax-Free Allowances, Notaire Fees and How to Challenge the Bill

How British owners can gift a French house to their children after Brexit: notaire deed, forced heirship, 100,000 euro allowances, valuations and how to challenge the tax bill.

Tax and estate

British Owner in France After Brexit: IFI Wealth Tax on Your Second Home — Who Pays, How to Declare and How to Challenge the Bill

British owner with French property above 1.3m euros at 1 January: who pays IFI after Brexit, how SCI shares, loans and valuations work, how to file 2042-IFI from Britain and how to challenge …

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