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 19 of 22

Tax and estate

French Taxe Foncière Direct Debit Rejected After Brexit: How a British Owner Can Regularise and Challenge the Bill

A rejected French property-tax direct debit does not automatically make the bill wrong. This guide shows British owners how to regularise a UK bank mandate, prevent a second failed payment …

Tax and estate

Can a British Owner Get French Tax Relief for an Uninhabitable Rental Property? Taxe Foncière, Evidence and the 2026–2027 Vacancy Rules

A practical guide for British owners: when an empty or uninhabitable French rental may qualify for taxe foncière relief, which evidence matters and how to claim.

Tax and estate

Can a British Owner Claim French Taxe Foncière Relief When a Rental Property Is Involuntarily Vacant?

A practical legal guide for British owners seeking French taxe foncière relief when a genuine rental vacancy lasts at least three months.

Tax and estate

European Certificate of Succession After Brexit: How a UK Heir Can Prove Rights to French Assets and Challenge a Refusal

How a British heir can obtain and use a European Certificate of Succession for French assets after Brexit, challenge a French notary refusal and respond to a bank request.

Tax and estate

French Property Tax After a UK Owner Dies: Who Pays the Taxe Foncière and How Can an Heir Challenge the Bill?

A practical legal guide for British heirs dealing with French taxe foncière after a UK owner dies: who is assessed, how the estate shares the cost and how to challenge an incorrect bill.

Tax and estate

Can a British Owner Claim a French Taxe Foncière Refund for an Uninhabitable Second Home?

A British owner may claim French taxe foncière relief only in narrow circumstances. Learn the three tests, evidence, deadlines and appeal route for an uninhabitable second home.

Tax and estate

Missed the French Taxe Foncière Payment Deadline? A British Owner’s 10% Surcharge, Relief and Appeal Guide

Missed a French taxe foncière deadline? See when the 10% surcharge applies, how to pay the principal, request relief, challenge a notice and stop escalation.

Tax and estate

Can a British Pensioner Claim French Taxe Foncière Relief on a Second Home? Age, Income and the Friteau Decision

A practical guide for British pensioners: when French taxe foncière relief can apply to a second home, how UK income is assessed, what evidence to file and how to appeal.

Tax and estate

French Taxe Foncière 2026 After Selling a Home: Can a British Owner Recover the Buyer’s Share?

After selling a French home, can a British owner recover the buyer’s agreed share of the 2026 taxe foncière? This guide separates the French tax liability from the private prorata claim and …

Tax and estate

French Succession Bank Fees After Brexit: Can a British Heir Challenge a Charge in 2026?

A 2026 constitutional decision changed French succession bank fees. Learn how British heirs and executors can check the 1% and €857 cap, prove authority, handle French tax clearance and chal …

Tax and estate

French Taxe Foncière After Selling a Property: Can a British Owner Recover the Buyer’s Share?

A British owner who sells French property can still receive the full taxe foncière bill. Learn when the buyer must reimburse a contractual share.

Tax and estate

French Taxe Foncière After Brexit: Who Pays When a British Owner Has Usufruit or Bare Ownership?

A British owner can remain liable for French property tax even when living in the UK. This guide explains the French usufruit and bare-ownership split, the 1 January rule, evidence, deadline …

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