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 15 of 22

Tax and estate

Should a British Family Buy Its French House Through an SCI After Brexit: Creation, Tax, Succession and How to Challenge a Bill

British family buying in France after Brexit: how an SCI works, what it costs in tax, how shares pass to children, and how to challenge a wrong bill.

Tax and estate

You Have Just Sold Your French Second Home After Brexit: How a British Seller Declares the Plus-Value, Claims UK Relief and Challenges an Unfair Bill

Withdrawn same-day duplicate of the 12 September plus-value article; replaced by a distinct social-charges reclaim angle.

Tax and estate

Caught by French IFI Wealth Tax as a British Owner After Brexit: Which Houses Count, How They Are Valued and How to Challenge the Bill

British owner facing French IFI wealth tax after Brexit? Which property counts, how it is valued and declared, and how to challenge the bill.

Tax and estate
Tax and estate

British Resident in France After Brexit: Choose English Law for Your French Estate, Protect Your Spouse and Challenge a Forced-Heirship Claim

Living in France exposes your English will to French forced heirship. This guide explains how to elect English law under Article 22 of Regulation 650/2012, what the 2021 compensatory levy st …

Tax and estate

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

No French subsidiary, no branch, yet staff selling in France: when Paris judges find a permanent establishment, what back taxes follow, and how to register and clean the file from abroad.

Tax and estate

French IFI Wealth Tax for Non-Resident Owners: Who Pays, What Counts, and How to Challenge an Assessment

Non-resident owners of French property pay IFI only on French real estate above 1.3 million euros. This guide covers SCI shares, valuation, deductible loans, declaration, the cap reserved fo …

Tax and estate

British Resident in France Earning UK Savings Interest After Brexit: Where It Is Taxed, What Rate You Pay and How to Challenge Double Tax

UK savings interest arrives gross but France taxes it: treaty Article 12, the 30% flat levy or the progressive scale, form 3916, and how to challenge double tax.

Tax and estate

Your Foreign Business Needs a French VAT Number: Registration, Fiscal Representative and Correct Invoicing From Abroad

No French company but French customers, stock or imports? How a foreign business registers for French VAT, appoints a fiscal representative and invoices correctly from abroad.

Tax and estate

Should Your British Family Buy Its French House Through an SCI After Brexit: Tax, Succession, Resale and How to Challenge the Bill

A British family guide to buying a French house through a SCI after Brexit: setup, yearly running, IFI and sale taxes, succession with English law, and how to challenge the bill.

Tax and estate

British Resident in France Selling Your UK House After Brexit: Where the Gain Is Taxed, How to Declare It and How to Challenge Double Tax

French resident selling your UK house? Both France and the UK can tax the gain, but the treaty gives France a credit equal to the British tax. Deadlines, 2048-IMM and 60-day UK return, and h …

Tax and estate

British Resident in France Receiving Your UK State Pension After Brexit: Where It Is Taxed, How to Declare It and How to Challenge Double Tax

British resident in France? Your UK State Pension is taxable only in France under Article 18. Forms 2047/2042, S1 CSG exemption and how to challenge double tax.

Tax and estate

British Resident in France After Brexit: Should You Open a French Assurance-Vie, How Withdrawals Are Taxed and What Your Heirs Will Pay

British resident in France? How a French assurance-vie is opened, how withdrawals are taxed, and what your spouse and children pay when you die.

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