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

British Parents Giving Your French House to Your Children After Brexit: Donation-Partage, Keeping the Usufruit, Gift Tax and How to Challenge the Bill

British parents can give their French house to the children by donation-partage, keep the lifelong usufruit, cut gift tax with the age scale and the 100,000-euro allowance, and challenge unf …

Tax and estate

British in France After Brexit: How Assurance-Vie Protects Your Spouse, Cuts Succession Tax and Lets You Challenge an Insurer That Will Not Pay

French assurance-vie lets British residents pass capital outside the succession, often tax-free to a spouse: the 152,500 euro allowance, the age-70 divide, the British traps, and how courts …

Tax and estate

British State Pension in France After Brexit: Where It Is Taxed, How to Declare It, and How to Challenge Double Tax and CSG

British State Pension and French tax residence after Brexit: Article 18 taxation in France, declaration on forms 2047 and 2042, S1 exemption from CSG and CRDS, and how to challenge double ta …

Tax and estate

Giving Your French House to Your Children After Brexit: Donation, Donation-Partage and the Tax Bill — and How to Challenge It

You live in France and want to give your French house to your children now. This guide explains the notarial deed, the donation-partage, the 100,000 euro allowance and how to challenge the t …

Tax and estate

France’s IFI Real Estate Wealth Tax for Foreign and Non-Resident Owners: Threshold, Valuation, Filing and Challenges

Foreign owner of French property above 1.3M euros net? IFI threshold, valuation, debts, filing from abroad and how to challenge an assessment.

Tax and estate

British Owners Face France’s Wealth Tax (IFI) After Brexit: Who Pays, How the Bill Is Worked Out, and How to Challenge It

British owner with French property over 1.3m euros? Who pays France's IFI wealth tax after Brexit, how the bill is calculated, and how to challenge it.

Tax and estate

Your British Parent Died Owning a House in France After Brexit: Probate, the Notaire, Succession Tax and How to Unblock the Estate

Your British parent died owning a French house. This guide explains English probate recognition, will registration, forced heirship, succession tax and how to unblock the estate.

Tax and estate

British Resident in France After Brexit: How a French Assurance-Vie Protects Your Spouse, Cuts Succession Tax and Survives a Challenge

How a French assurance-vie shelters 152,500 euros per beneficiary, protects a surviving spouse outside the succession, and what wording survives an excessive-premiums claim or a refused payo …

Tax and estate

Selling Your French Second Home From Britain After Brexit: the 19% Levy, the 7.5% Social-Charge Question, the Fiscal Representative You Cannot Skip, and How to Challenge the Bill

British resident selling a French holiday home after Brexit: how France computes the gain under Article 244 bis A, the 19% levy, 7.5% or 17.2% social charges, the mandatory fiscal representa …

Tax and estate

British Family SCI for a French Holiday Home After Brexit: Shares, Tax, Succession and Getting Out

British family with a French holiday home? How an SCI works, what it costs in tax, what happens on death or divorce, and how to challenge a refusal or a bill.

Tax and estate

British Second Home in France After Brexit: Renting It Out Furnished, What Tax You Pay, and How to Challenge a Fine

British owner letting a French second home furnished after Brexit: national registration, change-of-use authorisation, micro-BIC and non-resident tax, UK credit, and how to challenge fines a …

Tax and estate

British Parents Gifting a French House to Children After Brexit: Donation, Demembrement, the 100,000-Euro Allowance and How to Challenge the Tax Bill

British parents giving a French house to their children face notarial form, French gift tax with a 100,000-euro allowance per parent per child, and the children's reserved share. This guide …

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