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

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Tax and estate

French Taxe Foncière on an Uninhabitable Property: How Can a UK Owner Claim a Reduction?

A practical legal guide for British owners seeking a French taxe foncière reduction when a property is uninhabitable, including Article 1389 conditions, evidence, deadlines and appeals.

Tax and estate

French Taxe Foncière After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1/H2

Built, extended or renovated a French home? Learn how a British owner claims taxe foncière relief, files H1/H2, and challenges a late or incorrect bill.

Tax and estate

French Succession Tax Clearance Certificate for a UK Heir: How to Release a French Bank Account After Death?

A French bank may freeze a deceased person’s account until a UK heir proves the succession and deals with French tax. This guide explains forms 2705, the certificate of non-exigibility or pa …

Tax and estate

Can a UK Owner Pay French Taxe Foncière by Direct Debit or Request a Payment Plan After Brexit?

A practical legal guide for British owners in France: direct debit, monthly instalments, rejected payments, payment extensions, tax claims, deadlines and suspension of disputed taxe foncière …

Tax and estate

French Taxe Foncière After Selling a Home: Who Pays and How a UK Owner Challenges the Bill

Sold a French home during the year and received the full taxe foncière bill? This guide explains the 1 January rule, the private pro-rata clause, cadastral mutation, evidence, deadlines and …

Tax and estate

French Taxe Foncière Calculation for a UK Owner: How to Challenge a Wrong Cadastral Value or Property Description

A British owner can challenge French taxe foncière when the cadastral surface, property category, use or valuation method is wrong. This guide explains the evidence, deadlines and tribunal r …

Tax and estate

French Taxe Foncière for a UK Owner: Can You Claim a Reduction for an Uninhabitable or Vacant Property?

A British owner does not receive an automatic French taxe foncière exemption when a property is empty or damaged. This guide explains the Article 1389 conditions, evidence, deadlines and cha …

Tax and estate
Tax and estate

French Taxe Foncière for UK Owners: Who Pays When a Property Is Held in Usufruct or Bare Ownership?

A practical guide for British owners of French property held in usufruct and bare ownership: legal taxpayer, deed clauses, 1 January rule, evidence and tax appeals.

Tax and estate

French Taxe Foncière for a UK Owner After Building or Extending a Home: Two-Year Exemption, 90-Day Declaration and Appeal

Built or extended a French home? Learn how the two-year taxe foncière exemption works, which H1/H2 declaration to file within 90 days and how to appeal.

Tax and estate

UK Shares in France After Brexit: How Are Capital Gains Taxed and Declared?

A practical guide for British residents in France: when ordinary UK shares are taxed, how the France–UK treaty applies, which forms and evidence matter, and how to correct an assessment.

Tax and estate

French Taxe Foncière After Selling a Property: Who Pays, What the Notarial Prorata Covers and How a British Owner Can Challenge an Error

A British owner who sells a French property during the year may still owe the full taxe foncière bill. Learn how the 1 January rule, the notarial prorata clause and a formal tax claim work.

Tax and estate

French Inheritance Tax and Form 2740-SD for British Residents: When Can You Claim UK Tax Credit and Correct a Succession Return?

Form 2740-SD is not a general Brexit relief. Learn when a British resident can claim credit for UK inheritance tax in France, which foreign assets qualify, how the France–UK convention affec …

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