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 8 of 22

Tax and estate

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% …

Tax and estate

British in France Receiving UK Dividends After Brexit: How France Taxes Them, How the Treaty Credit Works, and How to Challenge the Bill

French-resident Brits pay French tax on UK dividends from the first euro. This guide compares the 12.8% flat charge with the progressive scale and its 40% allowance, explains the treaty cred …

Tax and estate

British in France After Brexit: How Your Assurance-Vie Is Taxed While You Live, What Your Beneficiaries Pay When You Die, and How to Challenge a Refusal or a Tax Bill

British resident in France with an assurance-vie? How withdrawals are taxed, what beneficiaries pay at death under the 152,500 euro and age-70 rules, and how to challenge a refusal or a tax …

Tax and estate
Tax and estate

Your French Second Home After Brexit: the Four Yearly Property Taxes a British Owner Still Pays, How Each Bill Is Computed, and How to Challenge It

British owner of a French second home: taxe fonciere, second-home habitation tax and its surcharge, vacant-home tax and IFI explained, with the remedies that challenge each bill.

Tax and estate

Selling Your French Subsidiary From Abroad: Share Transfer Clauses, Price, Taxes and Getting Paid

Sell your French SAS or SARL from abroad: transfer clauses, price, registration duties, warranties and getting paid.

Tax and estate

British Family SCI in France After Brexit: Should You Put Your French Home in a Property Company, How It Is Taxed, and How to Leave It, Pass It On and Challenge the Bill

British family SCI explained: when a French property company helps, how it is created and run, how rents, sales and wealth tax work, how shares pass on death or divorce, and how to leave or …

Tax and estate

Taxed in Paris on Your London Salary After Brexit: the Article 24 Treaty Credit, the 183-Day Test and How to Win It Back

Living in Paris but paid from London? Learn where your salary is taxed, how Article 24 of the Franco-British treaty turns UK tax into French credit, why Paris refuses it, and how to win it b …

Tax and estate

The French Notaire’s Succession Bill After Brexit: How the Regulated Fee Is Calculated, When UK Assets Inflate the Base, and How to Challenge the Invoice

A British heir has received the French notaire's succession invoice. Here is how the regulated fee is calculated, when UK assets inflate the base, and how to challenge a wrong bill.

Tax and estate

British in France, Letting Your London Flat After Brexit: Where the Rent Is Taxed, How France Assesses It, and How to Challenge Double Tax

You live in France and let a London flat: the UK taxes the rent first under Article 6, France taxes it again worldwide and grants a capped Article 24 credit. Forms, social levies, the Versai …

Tax and estate

Your UK ISA in France After Brexit: Why the Tax-Free Wrapper Fails, How Each Interest, Dividend and Premium Bond Prize Is Taxed, and How to Challenge Double Tax

British ISA stops being tax-free once you live in France. Cash interest, dividends, Lifetime ISA gains and Premium Bond prizes: French tax, treaty credit, forms 2042/2047/3916, fines and cha …

Tax and estate

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

British parents can give a French house to their children now by donation-partage before a notaire, lock in values, use the 100,000-euro allowance per parent per child, and survive Britain's …

Tax and estate

Your French Second Home After Brexit: The Annual Property Tax Bill (Taxe Fonciere, Taxe dHabitation, Surtax and IFI) and How to Challenge It

British owner of a French holiday home? What you pay each year in taxe fonciere, taxe dhabitation sur les residences secondaires, surcharge and IFI wealth tax, and how to challenge a wrong b …

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