Best real estate and business lawyer in Paris. A compassionate and attentive lawyer, with a wonderful team. Thank you, Maître KOHEN
Translated from French
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
Page 4 of 22
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 …
British State Pension in France After Brexit: Where It Is Taxed, How to Declare It, CSG and the S1 — and How to Challenge the Bill
British State Pensioner living in France? Your pension is taxable only in France under Article 18 of the 2008 treaty. How to declare it on forms 2047 and 2042, when CSG-CRDS apply, how the S …
Your English Family Trust Owns a French House After Brexit: Disclosure, the 20,000 Euro Penalty, Succession Tax and How to Challenge the Bill
English trust holding a French house? France taxes it as transparent: trustee disclosure under Article 1649 AB, 20,000 euro fines, yearly levy and succession duty at distribution. Two Cour d …
British Private Pension in France After Brexit: How Your SIPP Is Taxed, When a QROPS Transfer Helps, and How to Challenge the Bill
French-resident Britons pay French tax on SIPP drawings under Articles 79 and 158, with Treaty Article 18 reserving taxation to France; lump-sum options, QROPS charges and challenge routes e …
Tax and estate
British Owner, French House Over EUR 1.3m After Brexit: IFI Wealth Tax, Declaration and How to Challenge the Bill
British owner with French property over EUR 1.3m? How IFI hits residents and non-residents, SCI shares, the 30 percent relief, declaration and challenges.
Tax and estate
British Family SCI for a French House After Brexit: Shares, Tax, Succession, Divorce and How to Challenge a Refusal or the Bill
British family SCI for a French house after Brexit: creating the company, tax while holding, succession and divorce, selling shares or the house, and challenging refusals and tax bills.
British State Pension in France After Brexit: Where It Is Taxed, How to Declare It, and How to Challenge CSG and Double Tax
British State Pension as a French resident is taxable only in France under Article 18 of the 2008 treaty. How to declare it, claim the 10% deduction, avoid CSG errors with an S1, and challen …
British LMNP Owner Sells the French Furnished Flat After Brexit: Private or Professional Gain, Article 151 Septies, and How to Challenge the Bill
You let your French flat furnished as LMNP and now you are selling. France taxes the gain first under domestic law preserved by the treaty, your LMNP or LMP status selects the private or pro …
British Resident in France With UK Rental Income After Brexit: Where the Rent Is Taxed, How France Calculates the Credit, and How to Challenge Double Tax
You live in France and let a flat in Britain. Both countries tax the rent, but the Franco-British treaty gives France a credit equal to the French tax. How the credit works, what to declare …
Living in Britain, Letting Your French Flat Unfurnished After Brexit: How France Taxes the Rent, Which Return to File, and How to Challenge the Bill
British, UK-resident and letting an unfurnished French flat? How France taxes the rent, micro-foncier or actual expenses, and how to challenge the bill.
British Resident in France After Brexit: How Assurance-Vie Protects Your Spouse, Cuts Succession Tax, and How to Challenge a Refusal or Reassessment
British in France after Brexit: how assurance-vie passes outside the succession, the 152,500-euro allowance and 20/31.25 per cent levy, the over-70 rule, domicile traps, and how to challenge …
Tax and estate
British Resident in France Selling Your UK House After Brexit: Where the Gain Is Taxed, How France Calculates It and Gives Credit, and How to Challenge the Bill
French resident selling your UK house? The UK taxes first under the 2008 treaty, France taxes worldwide with a credit. Calculation, 60-day and one-month filings, and challenges explained.
Maître Reda Kohen
Partner, member of the Paris Bar, 11 rue Margueritte, 75017 Paris. Author of the analyses published in this journal. About