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 18 of 22

Tax and estate

British Second Home in France: Taxe d’Habitation Surcharge, IFI and Rental Tax Explained

British second-home owners face the taxe d'habitation surcharge of 5 to 60 percent, IFI wealth tax and French rental tax. Treaty, declaration and challenge guide.

Tax and estate

Taxed at 20% in France as a British Non-Resident? How to Claim the Average Rate and Get a Refund

Charged a flat 20 percent on your French rental or French-source income as a British non-resident? The average rate mechanism caps your French tax at your worldwide effective rate and refund …

Tax and estate
Tax and estate

NHS and Teachers’ Pensions in France After Brexit: Are They Taxed Only in the UK Under Article 19?

Retired NHS staff and teachers in France face a classification trap: which pensions fall under Article 19 and are taxed only in the UK, and how to prove it and reclaim French tax charged in …

Tax and estate

What Happens to French SCI Shares When a British Shareholder Dies? UK Inheritance Tax and French Succession

When a British shareholder dies, French SCI shares require a careful review of the articles, heir approval, valuation, French succession tax, UK Inheritance Tax and treaty relief.

Tax and estate

French Taxe Foncière After Brexit: Can a British Owner Over 75 Claim an Exemption for a Second Home?

A British owner over 75 may obtain a French taxe foncière exemption for a personally occupied second home after Brexit. This guide explains the RFR ceiling, Friteau case law, TEOM, evidence …

Tax and estate

French Donation Between Spouses After Brexit: How Can a British Couple Protect the Surviving Spouse?

A French donation au dernier vivant can widen a married British survivor’s choices. Learn the notarial, succession-law, children and cross-border checks after Brexit.

Tax and estate

Can a British Owner Challenge a French Taxe Foncière Bill After Renovation? Cadastral Value, the 90-Day Declaration and the Appeal Route

A practical legal guide for British owners who receive a higher French taxe foncière bill after renovation: how the cadastral value is built, what evidence to request, the 90-day rule and th …

Tax and estate

Can a British Landlord Charge French Taxe Foncière to a Tenant? Residential Lease Rules, TEOM and Commercial Exceptions

British landlords in France usually cannot pass the full taxe foncière to residential tenants. Learn why TEOM differs, how to challenge an invoice and when commercial lease rules allow recov …

Tax and estate

French Taxe Foncière After Brexit: Can a British Owner Claim a New-Build or Major-Renovation Exemption?

A British owner may qualify for a two-year French taxe foncière exemption after a new build, reconstruction or extension, but major renovation alone is not enough. This guide explains the 90 …

Tax and estate

How Are UK Cryptocurrency Gains Taxed in France After Brexit? Form 2086, Foreign Platforms and Audit Remedies

A practical guide for British residents in France: Form 2086, foreign crypto platforms, portfolio calculations, UK treaty issues and remedies after a French tax audit.

Tax and estate

Paid Too Much French Taxe Foncière After Selling? What a British Owner Can Actually Recover

Sold a French property and paid its full taxe foncière? Learn when a British owner can claim a tax refund, rely on a sale clause or challenge the bill.

Tax and estate

Who Pays French Taxe Foncière After a UK Property Owner Dies? Heirs, Estate and the 1 January Rule

A practical guide for UK heirs facing a French taxe foncière notice after a property owner dies: 1 January liability, estate documents, payment protection and refund claims.

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