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 16 of 22

Tax and estate

British Owner Caught by French IFI Wealth Tax After Brexit: How the 1.3 Million Euro Test Works, What You Can Deduct and How to Challenge the Bill

British owner with French property over 1.3 million euros? How the IFI threshold, debts, rates and challenge deadlines work after Brexit.

Tax and estate

British Resident in France With a UK Private Pension After Brexit: How Your SIPP or Final-Salary Annuity Is Taxed, How to Declare It and How to Challenge Double Tax

UK final-salary annuity or SIPP drawdown while living in France? Article 18 taxation, 10 per cent allowance, S1 social-charge exemption and how to challenge double tax.

Tax and estate

Your Foreign Company Just Made Its First Taxable Sale in France: VAT Registration, Fiscal Representative and How to File Without Penalties

First taxable sale in France? When French VAT applies, who pays under reverse charge, how to register, appoint a fiscal representative and file without penalties.

Tax and estate

British Owner Selling Your French House After Brexit: How the Plus-Value Is Taxed, What the Notaire Must File and How to Challenge Double Tax

British resident selling a French house after Brexit: 19 percent levy, social charges at 17.2 or 7.5 percent, lost 150,000 euro relief, notaire filing and how to challenge double tax.

Tax and estate

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

UK State Pension while living in France after Brexit: Article 18 taxation in France, 2047 declaration, 10% allowance, S1 and CSG, yearly uprating and how to reclaim HMRC withholding.

Tax and estate

British Owner Charged French Taxe Fonciere After Brexit: How the 2026 Bill Is Calculated, What Relief You Can Claim and How to Challenge It

British owner in France: how the 2026 taxe fonciere is calculated, who pays on 1 January, which reliefs survive Brexit and how to challenge an incorrect bill by 31 December 2027.

Tax and estate
Tax and estate

British Resident in France Taking Your UK Pension Lump Sum After Brexit: How the 25% Tax-Free Cash Is Taxed, QROPS Transfers and How to Challenge Double Tax

Your 25% UK tax-free pension lump sum becomes taxable in France once you are resident there. Treaty Article 18, French allowances, the quotient and 7.5% option, QROPS transfers, and how to c …

Tax and estate

British Family SCI for a French House After Brexit: Should You Hold Through a Company, How It Is Taxed and How to Pass It On

Should your British family hold its French house through an SCI? Tax year by year, gifting shares, keeping control and getting out.

Tax and estate

British Resident in France Selling UK Shares After Brexit: How the Plus-Value Is Taxed, How to File Form 2074 and How to Challenge Double Tax

French tax on a sale of UK shares after you move: article 150-0 A, the 31.4% PFU, form 2074, treaty article 14(6) and how to challenge double tax.

Tax and estate

British Resident in France Selling Your UK House After Brexit: UK CGT, French Plus-Value, the Treaty Credit and How to Challenge Double Tax

Completed on a UK house after moving to France? HMRC wants Capital Gains Tax within 60 days; France taxes the same gain at 19 per cent plus social charges. How the 2008 treaty credit works …

Tax and estate

British Resident in France Gifting Your French House to Your Children After Brexit: Donation-Partage, the 100,000 Euro Allowance and How to Challenge a Reassessment

How British parents can gift their French house to their children with a donation-partage, use the 100,000 euro allowance per parent per child, and challenge an excessive tax reassessment.

Tax and estate

Your French Company Is Owed a VAT Refund: How a Foreign Owner Claims the Credit de TVA, Gets Paid, and Answers a Refusal

DRAFT CONSERVE — quasi-doublon de l article du 26 aout 2026 sur le refus de remboursement de credit de TVA ; depublie en attente d un angle distinct.

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