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 Private Pension in France After Brexit: How Your SIPP, QROPS Transfer and 25% Lump Sum Are Taxed, Declared and Challenged

Living in France with a SIPP? Why the 25% UK tax-free lump sum is normally taxable in France, how the 7.5% levy and quotient relief work, and how to declare and challenge the bill.

Tax and estate

Living in France When Someone Dies in England After Brexit: What a British Resident Declares, Where Each Asset Is Taxed, and How to Challenge Double Tax

A parent dies in England and you live in France: French worldwide duties, the 1963 treaty credit on form 2740, probate, the twelve-month deadline and how to challenge the bill.

Tax and estate

Your French Second Home Just Got a 60% Tax Surcharge After Brexit: How the Majoration Works and How a British Owner Challenges It

British owner facing the 60% taxe d'habitation surcharge on a French second home: how the majoration works, the three statutory exemptions, and how to challenge the bill before 31 December.

Tax and estate

British Family, French Holiday Home After Brexit: Should You Put It in a SCI, How Is It Taxed, and How Do You Get Out When It Goes Wrong

British family with a French home? How the SCI works after Brexit: set-up without traps, income tax and capital gains, passing on shares, and challenging a refusal or deadlock.

Tax and estate

France’s IFI Wealth Tax for Non-Resident Owners: Who Pays, How to File, and How to Challenge an Assessment (2026 Guide)

Non-resident owners of French property above 1.3M euros net face IFI wealth tax: thresholds, SCI valuation rulings, filing from abroad, and how to challenge reassessments.

Tax and estate

Topping Up Your UK State Pension From France After Brexit: Voluntary Contributions, the Annual Increase, and How France Taxes the Result

Living in France after Brexit with gaps in your National Insurance record? How to buy back missing years under the post-April-2026 Class 3 rules, keep the annual increase, and pay French tax …

Tax and estate

Remarried in France After Brexit: How a British Husband or Wife Gives Their Second Spouse a Home for Life Without Disinheriting the Children of a First Marriage

Remarried with children from a first marriage? French forced heirship limits what your second spouse receives. Donation au dernier vivant, cantonnement and the RAAR waiver protect the surviv …

Tax and estate

Letting Your French Home Furnished After Brexit: Tourist Registration, Change of Use, LMNP Tax and How to Challenge Fines and Tax Bills

British owner letting a French flat or house furnished after Brexit: national tourist registration, the 120-day rule, Paris change-of-use authorisation, LMNP tax after the 2024 reform, and h …

Tax and estate

You Own a Home in France After Brexit: Annual Property Taxes for British Owners and How to Challenge the Bill

British owner in France: taxe fonciere, second-home tax with up to 60 percent surcharge, and IFI wealth tax explained, with claim deadlines and court-tested defences.

Tax and estate

Your Parent Died Leaving a House in France: What the British Heir Pays, Declares and Can Challenge After Brexit

A British heir to a French house pays French succession tax on the property, deducts the 100,000 euro allowance per child, claims treaty credit for UK tax, and must file within one year of a …

Tax and estate

British State Pension in France After Brexit: Will It Still Rise, How France Taxes It, and How to Challenge Double Tax or a Frozen Pension

UK State Pension in France after Brexit: yearly increases and the triple lock, French income tax with the 10 percent allowance, S1 exemption from CSG and CRDS, and how to challenge the wrong …

Tax and estate

Taxed by France and the UK at Once After Brexit: the Mutual Agreement Procedure That Forces Both Tax Offices to Agree

Both Paris and London tax the same income after Brexit. This guide explains why, how the France-UK treaty tie-breaker and credit work, and how the mutual agreement procedure with its three-y …

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