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 9 of 22

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 …

Tax and estate

Your Cotswolds Holiday Cottage After the 2025 Furnished Holiday Let Abolition: What Your British FHL Loses, How France Taxes It as a Meuble, and How to Challenge the Double Bill

French-resident owner of a British holiday cottage after the April 2025 FHL abolition: new UK property-business rules, French micro-BIC or reel declaration, treaty credit and challenges.

Tax and estate

British Resident in France With a UK Buy-to-Let After Brexit: Where Each Rent Is Taxed, How Forms 2044, 2047 and the Treaty Credit Work, and How to Challenge Double Tax

WITHDRAWN AS QUASI-DUPLICATE 2026-09-29: overlaps published 2026-09-26 british-landlord-france-uk-rental-income-tax-credit-social-charges-challenge-brexit; kept as draft pending pivot.

Tax and estate

British Resident in France Sells London-Listed Shares After Brexit: Which Country Taxes the Gain, How Form 2074 and the Treaty Credit Work, and How to Challenge Double Tax

French-resident Briton selling UK shares: France taxes the worldwide gain, the 2008 treaty reserves ordinary listed-share gains to France, and Forms 2074, 2047 and 2042 carry the computation …

Tax and estate

Your UK State Pension in France After Brexit: Where It Is Taxed, How to Declare It, and When CSG and CRDS Do Not Apply

British State Pension in France after Brexit: France-only taxation under Article 18 of the 2008 treaty, declaration on Forms 2047 and 2042 with the 10 percent allowance, and why a registered …

Tax and estate

British Private Pension Drawdown in France After Brexit: How Each UFPLS and Flexi-Access Payment Is Taxed, Declared and Challenged

French-resident Briton drawing a UK pension pot bit by bit? How France taxes each UFPLS and flexi-access payment, the treaty credit that stops double tax, and how to challenge a wrong bill.

Tax and estate

British Family, French House After Brexit: Should You Put It in an SCI, How to Run It From the UK, and How to Challenge a Blocked Exit or an Unfair Tax Bill

Should a British family hold its French house through a family SCI? Setup from the UK, exits and disputes, IR versus IS tax, passing shares to children, and how to challenge refusals and tax …

Tax and estate

Giving Your French House to Your Children While Keeping the Right to Live in It After Brexit: Retained Usufruct, French Gift Tax and Challenging the Bill

Give your French house to your children and keep the usufruct: deeds, age discount, allowances, the 15-year clock and how to challenge the bill.

Tax and estate

Living in France With a UK Buy-to-Let After Brexit: Where the Rent Is Taxed, How to Declare It, and How to Challenge a Double Bill

British and tax-resident in France but still letting out a UK property? Where the rent is taxed under the France-UK treaty, how to declare it, and how to challenge double tax.

Tax and estate

France’s IFI Wealth Tax and Split Ownership: What Foreign Families Pay When a French Home Is Held in Usufruit and Nue-Propriete

Usufructuary taxed on full value under article 968, three exceptions, SCI shares, deductible debts and the 2025 debt-split ruling: an English guide for non-resident owners of French property …

Tax and estate

British Second-Home Owner in France After Brexit: Paying Taxe Fonciere, Taxe d’Habitation and IFI, and Challenging the Bill

British owner of a French second home? Taxe fonciere, second-home council tax with its 5-60% surcharge, and IFI above 1.3m euros explained, with claim deadlines and remedies.

Tax and estate

British Family, French House in a SCI After Brexit: Holding the Shares, Passing Them On, and Challenging the Tax Bill

British family holding a French house through a SCI after Brexit: how the shares work, what tax applies each year, who inherits on death, and how to challenge a refusal or a double bill.

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