The firm’s journal

Guides and news: Tax and estate

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

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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.

Tax and estate

French Resident After Brexit? Your London Home Counts Towards France’s IFI Wealth Tax

French tax resident after Brexit? Your UK home counts towards the IFI wealth tax above EUR 1.3m worldwide. Five-year shelter, 30% home reduction, 75% cap, declaration and challenges explaine …

Tax and estate

British Owner Lets French Flat Furnished After Brexit: LMNP Registration, Paris Tourist Permit, Tax and How to Challenge a Refusal or Fine

British second-home owner letting a French flat furnished? Registration, Paris change-of-use permit, co-ownership rules, LMNP tax and how to challenge a refusal or fine after Brexit.

Tax and estate
Tax and estate

British Parents Giving Your French House to Your Children in Your Lifetime After Brexit: Donation-Partage, the 100,000-Euro Abatement and the 15-Year Clock, and How to Challenge the Bill

British parents with a French home can give it to their children now through a donation-partage, using a 100,000-euro abatement per parent per child and a 15-year reset, while managing the U …

Tax and estate

British Second Home in France After Brexit: IFI Wealth Tax, How It Is Calculated, and How to Challenge the Bill

British owner living in Britain with a French holiday home above 1.3m euros on 1 January: who owes IFI, how the base and scale work, how to file from the UK, and how to challenge the bill.

Tax and estate

British Family SCI for a French Home After Brexit: Should You Use One, How It Is Taxed, and What Happens on Death or Dispute

Should a British family hold its French home through an SCI? Setup, running, tax on both sides, gifts of shares, and the routes for challenging a valuation or a tax bill.

Tax and estate

Back in Britain but Still Letting Your French Flat After Brexit: How France Taxes the Rent, What the UK Gives Back, and How to Challenge Double Tax

Back in Britain but letting your French flat? How France taxes non-resident rent at 20/30% plus 7.5% levy, how the UK credit works, and how to challenge double tax.

Tax and estate

Your UK State Pension in France After Brexit: Where It Is Taxed, How to Declare It and How to Challenge a Double Bill

British retiree in France? Your UK State Pension is usually taxed only in France under the 2008 treaty. Declaration, 10 per cent relief, S1 social charges, Crown pensions and how to challeng …

Tax and estate

British Remote Worker in France After Brexit: Which Visa Lets You Stay, How Your UK Salary Is Taxed, What URSSAF Charges Your Employer, and How to Challenge a Refusal or a Bill

British employee working remotely from France for a UK employer after Brexit: long-stay visa and salarie permit, work authorisation, URSSAF foreign-firms registration, French tax residence a …

Tax and estate

Selling French Property as a Non-Resident: the Representant Fiscal, the 150,000 EUR Threshold, and the Penalties for Getting It Wrong

Non-resident sellers of French property must appoint an accredited representant fiscal above 150,000 EUR: who qualifies, what it costs, why registration fails without it, and what the courts …

Tax and estate

Your French House Just Pushed You Over 1.3 Million Euros: How British Owners Face France’s IFI Wealth Tax After Brexit, Work Out the Bill and Challenge It

British owner of a French home near 1.3m euros? Who pays IFI after Brexit, how the bill is worked out, what cuts it down, and how to challenge an inflated valuation.

Tax and estate

You Moved to France but Still Let Your UK House After Brexit: Where the Rent Is Taxed, How to Declare It, and How to Challenge Double Tax

French-resident British landlords must declare UK rents in both countries. Treaty guide: Articles 6 and 24, forms 2047, 2044 and 2042, losses, levies and challenges.

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