The firm’s journal

Guides and news: Tax and estate

Tax and estate: practical guides and legal news from the firm, newest first.

Latest in Tax and estate

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Tax and estate

British Co-Owners Facing the French Tax Bills After Brexit: Who Pays Taxe Fonciere, Second-Home Tax and IFI in Indivision

Shared French house, British siblings, one tax bill: who pays the taxe fonciere, second-home tax and IFI in indivision, what private use costs, and how to challenge a wrong assessment.

Tax and estate

British Heirs, French House After Brexit: Succession Tax Allowances, Rates, Deadlines and Challenging the Bill

British heirs to a French house face French succession tax even if the deceased lived in England. Allowances, rates, deadlines and how to challenge the bill, with official sources.

Tax and estate

British Parents Gifting Your French House to Your Children After Brexit: Donation, Retained Usufruit, Reserve and Challenging the Tax Bill

British parents can give a French house to their children during their lifetime, keep the right to live in it, and divide it fairly in one family deed. This guide explains notarial form, the …

Tax and estate

British Landlord in France After Brexit: How Your Furnished Rental Income Is Taxed, Declared and Challenged

Furnished letting in France means BIC profits, micro-BIC or actual-cost basis, French returns and minimum rates: a British landlord's guide to declaring correctly and challenging errors.

Tax and estate

The Family SCI for British Owners of a French House After Brexit: Shares, Tax and Succession — and How to Challenge a Refusal or a Bill

Should your French house go into a family SCI? A complete English guide for British owners after Brexit: how the company works, how it is taxed, how shares pass to children, and how to chall …

Tax and estate

British Couple in France After Brexit: Registering a PACS, Owning the House, Paying Joint Tax, Protecting the Survivor — and Ending It

Unmarried British couple in France? How to register a PACS at the mairie, choose separation or undivided ownership for the house, pay joint tax, protect the survivor with a will, and end the …

Tax and estate
Tax and estate

Your English Family Trust and a French House After Brexit: What France Taxes, What the Trustee Must File, and How to Challenge the Bill

Your English trust does not shield a French house from French tax. Yearly filings, IFI, the 1.5% levy, death duties up to 60%, and what two Paris judgments teach.

Tax and estate

British Owner Gifting Your French House to Your Children After Brexit: the Notaire Deed, the 100,000 Euro Allowance, and How to Challenge the Tax Bill

How a British owner gives a French house to children after Brexit: notaire deed, forced share, 100,000 euro allowance per child, the British seven-year rule, and challenging the bill.

Tax and estate

British Second Home in France After Brexit: Annual Property Taxes, the 60% Surcharge, IFI Above EUR 1.3M and How to Challenge the Bill

British owner in France after Brexit: taxe fonciere, second-home tax with 5-60% surcharge, IFI above EUR 1.3M, reliefs and how to challenge before 31 December.

Tax and estate

You Live in France and Your Parent Died in England: Probate in London, the French Worldwide Succession Return, and How to Stop the Same Estate Being Taxed Twice

Your parent died in England and you live in France: which law governs the will, when France taxes the English estate under the six-years-in-ten rule, how the 1963 treaty credit works, and ho …

Tax and estate

Your French Second Home After Brexit: Annual Taxe Foncière and Taxe d’Habitation Bills, the 60% Surcharge, and How to Challenge Them

British owner of a French second home? How taxe foncière and the second-home taxe d'habitation are computed, when the 60% surcharge applies, and how to challenge a wrong bill.

Tax and estate

British Owner, French Property Above 1.3 Million Euros After Brexit: Who Pays the IFI Wealth Tax, How It Is Calculated, and How to Challenge the Bill

British owner with French property over 1.3 million euros? Residence rules, SCI shares, the 30% main-home relief, debts, rates, the cap, filing the 2042-IFI and challenging the bill, with th …

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