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

Latest in Tax and estate

Page 14 of 22

Tax and estate

British in France After Brexit: Your UK Pension Lump Sum Taxed in Two Countries — PCLS, Treaty Relief, Forms and How to Challenge the Bill

Your 25% UK tax-free lump sum is taxable in France. Treaty Article 18, the 7.5% option, HMRC refunds and how to challenge the bill.

Tax and estate

British Family SCI After Brexit: Income Tax, the 3% Bill, Selling Shares and Death — and How to Challenge Each Bill

British family SCI after Brexit: income tax or company tax, the annual 3% bill and form 2746, selling shares, succession law and forced heirship — with remedies.

Tax and estate

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

British owner of a French holiday home? Why taxe d'habitation is still due after Brexit, how the 5%-60% municipal surcharge works, and how to challenge your bill before 31 December.

Tax and estate

British Retiree in France After Brexit: Where Your UK Government Pension, State Pension and Private Pension Are Really Taxed — and How to Challenge Double Tax

British retiree in France? UK government-service pensions stay taxable in Britain under Article 18; State and private pensions are taxed in France under Article 17. Forms, S1 healthcare, soc …

Tax and estate

British Retiree in France After Brexit: Where Your UK Pension Is Taxed, When a QROPS Move Triggers the 25% Charge, and How to Challenge Double Tax

British retiree in France: which country taxes your State, workplace and government pensions, when a QROPS transfer triggers the 25% charge, and how to challenge double tax.

Tax and estate

British Heir of a French House After Brexit: Who Pays Droits de Succession, What Rate, How the 1963 Treaty Stops Double Tax, and How to Challenge the Bill

France taxes a British heir of a French house under article 750 ter. This guide sets the rate, the 1963 treaty credit and how to challenge the bill.

Tax and estate

British Owner in France: Taxe Foncière (Property Tax) Bill After Brexit — Who Pays, How to Read the Avis and How to Challenge

British owners in France: who pays taxe foncière, how the avis is built, which exemptions apply after Brexit, and how to challenge the bill.

Tax and estate

British Newcomer in France After Brexit: First Tax Return, Forms 2042 and 2047, Missing Numéro Fiscal and How to Challenge the First Bill

You have moved from the UK and France wants a first income-tax return. Which forms to file, how article 166 splits the arrival year, and how to challenge a wrong avis or a late-filing surcha …

Tax and estate

British Resident in France with UK Savings, ISAs and Bank Accounts: Where Interest Is Taxed, How to Declare and How to Challenge Penalties After Brexit

French-resident Britons pay tax in France only on UK savings interest under treaty Article 12, but must declare every UK account yearly on form 3916 or face fines and a 60 percent deemed-gif …

Tax and estate

Foreign Company in France: How to Get a French VAT Number, Appoint a Fiscal Representative and Avoid Penalties

Foreign business with French sales? How to get your FR VAT number, when a non-EU company must appoint an accredited fiscal representative, how to file CA3 returns, and what penalties apply f …

Tax and estate

British Owner Taxed Under France’s IFI Wealth Tax on a French Second Home: How to Declare, Value and Challenge the Bill After Brexit

British owner with a French second home facing the IFI wealth tax bill: who pays after Brexit, the 1.3 million euro threshold, valuing and declaring, and how to challenge the assessment on t …

Tax and estate

British Resident in France? How Your UK Pension Lump Sum Is Taxed, Declared and Defended After Brexit

UK pension lump sum paid gross in Britain can still be fully taxable in France. Treaty rules, the quotient relief, the right forms and the S1 position on social levies decide the final bill.

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