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 17 of 22

Tax and estate

British Owner or Resident in France After Brexit: How IFI (French Real-Estate Wealth Tax) Is Calculated, What You Must Declare and How to Challenge an Assessment

British owners of French property, and Britons who have moved to France, can owe IFI once net real-estate wealth exceeds €1.3 million on 1 January. The 2008 treaty does not cover it. This no …

Tax and estate

My British Husband Died in France After Brexit: First Steps, Succession Rules and How to Challenge Setbacks

Your British husband has died in France. Here is what to do first: registering the death, the funeral or repatriation, unfreezing money, the English will before the French notaire, the six-m …

Tax and estate

Selling Your French Home After Brexit: How a British Owner Is Taxed on the Gain, What Is Exempt and How to Challenge the Bill

British owner selling a French house or flat after Brexit: French capital gains tax, main-home and non-resident exemptions, the notaire collection at signing, the UK treaty position and how …

Tax and estate
Tax and estate

French Tax Office Demands a Fiscal Representative for Your Foreign Company: Appointment, Liability and How to Change One

Your non-EU company has been told to appoint an accredited fiscal representative before it can charge French VAT. This guide explains who must comply, what the representative guarantees, and …

Tax and estate

British Owner Gifting Your French Home to Your Children After Brexit: How to Donate, What Tax to Pay and How to Challenge the Bill

British owner giving your French house to your children? Notaire deed, 100,000 euro allowance, 15-year rule and how to challenge the bill, explained.

Tax and estate

British Resident in France and Took Your 25% UK Pension Lump Sum? How France Taxes It, How to Declare It and How to Fight Double Tax

Your UK pension lump sum was tax-free in Britain but France taxes it as pension income. Here is how the 7.5 percent flat levy, the quotient and social charges work, and how to reclaim and ch …

Tax and estate

British Resident in France With a UK Trust? How to Declare It, What Tax It Triggers, and What Happens on Death

You live in France but a UK family trust still stands behind you. Who must declare it, what annual tax it suffers, and how France taxes it on death, with the exact statutes and court decisio …

Tax and estate

CFE and CVAE in France: What a Foreign-Owned Company Actually Owes, When to Pay and How to Challenge the Bill

CFE and CVAE in France: the local business taxes a foreign-owned company owes — creation-year exemption, €152,500 and €500,000 thresholds, instalments on 15 June and 15 September, the CET ca …

Tax and estate

French Taxe Foncière After Brexit: How British Owners Can Challenge an Incorrect Property Tax Bill

A practical legal guide for British owners: who owes French taxe foncière after Brexit, how the cadastral base can be wrong, the 2026 claim deadline, evidence, payment suspension and the adm …

Tax and estate

British Resident Dies in France With a UK Will: Forced Heirship and Which Succession Law Applies

A UK will does not settle a French estate by itself. This guide explains the applicable succession law, forced heirship, probate, French notarial formalities and the steps British beneficiar …

Tax and estate

Sold Your French Property? Why a UK Owner Still Receives the Taxe Foncière Bill and How to Challenge It

A UK owner who sells a French property can still receive the annual taxe foncière bill. This guide explains the 1 January rule, the notarial prorata clause, evidence, deadlines, sursis de pa …

Tax and estate

Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d’Habitation Assessment

A British owner who receives the wrong French second-home tax bill needs the right evidence, deadline and payment strategy. This guide explains the remedy.

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