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 7 of 22
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 …
Letting Your French Property as a British Owner After Brexit: How Rental Income Is Taxed, What You Must Declare, and How to Challenge the Bill
British owner letting a French property after Brexit: unfurnished vs furnished tax, micro regimes, social charges, Paris rules, and how to challenge a reassessment.
British Family, French House in an SCI After Brexit: Should You Hold Through a Societe Civile Immobiliere, How Shares Pass on Death or Divorce, and How to Challenge a Blockage or a Tax Bill
Should your British family hold its French house through an SCI? Formation, running the gerance, income tax and IFI on the shares, death divorce and deadlock, the 5 percent duty on share sal …
Your UK Dividends and Savings Interest in France After Brexit: What France Taxes, What the Treaty Spares, and How to Challenge the Bill
British resident in France with UK shares or savings? France taxes your UK dividends and interest worldwide. Treaty caps, flat rate or scale, account reporting and how to challenge the bill.
British Second Home in France After Brexit: Taxe Fonciere, Taxe d’Habitation Surcharge and How to Challenge the Bill
British owner of a French holiday home? How taxe fonciere and the 5-60% taxe d'habitation surcharge work after Brexit, and how to challenge a wrong bill in time.
Just Moved to France After Brexit: Does French IFI Wealth Tax Reach Your UK House, How the Five-Year Newcomer Shield Works, and How to Challenge the Bill
Newly resident in France with a house in England and a flat in Paris? When IFI wealth tax bites, how the five-year newcomer shield works, and how to challenge the bill.
British Family SCI for a French Home After Brexit: How to Buy and Hold Through an SCI, What Tax and Succession Really Cost, and How to Challenge a Blockage
British family buying a French house after Brexit through an SCI: how the company is formed and run, how rents, sales and wealth are taxed, what happens to the shares on death, and how to ch …
Your French Company Needs a French VAT Number While You Live Abroad: Registration, OSS, Fiscal Representative and Penalty Fixes
Foreign founder guide: when French VAT applies to your sales, how to register from abroad, when to use the OSS or a fiscal representative, and how to fix late returns and penalties.
Give Your French House to Your Children While You Keep Living in It After Brexit: Donation-Partage, Reserved Usufruit, British Tax and How to Challenge the Bill
British owner giving your French house to your children while keeping the usufruit: donation-partage, gift tax, the UK seven-year rule and how to challenge the bill.
British Heir, French Succession After Brexit: London Gifts Added Back Within Fifteen Years, Equality Between Siblings and Challenging an English Will That Cuts Out the Children
A London deposit gift, an English will favouring the second spouse, a French flat. This guide explains the fifteen-year adding back of British gifts, equality between siblings, the reserved …
British Savers in France After Brexit: Can You Keep a PEA With UK Shares, How Is It Taxed, and How Do You Challenge Closure or the Tax Bill
British resident in France with a PEA holding UK shares? UK shares became ineligible on 1 January 2021. This guide explains who can keep a PEA, the 9-month tolerance, tax after five years, c …
British UK-Resident Landlord Letting a French House After Brexit: Where the Rent Is Taxed, How Micro and Reel Work, and How to Challenge the Bill
UK-resident British owner letting a French house long-term: France taxes first under Articles 14, 164 B and 197 A, unfurnished micro-foncier or reel versus furnished micro-BIC or reel, 17.2% …
Maître Reda Kohen
Partner, member of the Paris Bar, 11 rue Margueritte, 75017 Paris. Author of the analyses published in this journal. About