The firm’s journal

French law in practice

Practical guides to French property and business law for readers dealing with French notaries, landlords, companies or courts from abroad, and analysis of current legal news.

Latest articles

Page 100 of 219

Contracts and business

Your French Shop or Office Costs Too Much While You Live Abroad: How to End a 3-6-9 Commercial Lease Early, Give Valid Notice and Get Your Deposit Back

Foreign founder paying too much rent in Paris while living abroad? Triennial exit dates, valid notice served from abroad, deposit recovery, lease assignment and how to defeat the landlord's …

News

British Second-Home Owner Stopped at the French Border After Brexit: the 90/180-Day Rule, Overstay Fines and How to Challenge a Refusal of Entry or an OQTF

British second-home owners face the 90/180-day Schengen rule at every French border crossing. How to count your days, which papers to carry, and how to challenge a refusal of entry or an OQT …

Contracts and business

Your French Company Has Annual Deadlines While You Live Abroad: Accounts, Shareholder Meeting, Filing and Tax Calendar

Approve within six months, file within one to two months, declare tax, VAT, payroll and beneficial owners on time: the full legal calendar of a French company owned from abroad, with the fin …

Tax and estate

France’s IFI Wealth Tax for Non-Resident Owners: Calculation, Filing and Disputes

IFI wealth tax for non-resident owners of French property: who pays above 1.3M EUR net, how the base, rates and deductible debts work, and how to challenge a valuation.

Tax and estate

British Family in France After Brexit: Should You Put Your French House in an SCI – Costs, Tax and How to Challenge a Refusal or a Bill

British family with a French house after Brexit: SCI setup, yearly costs and tax, gifts and succession of shares, and how to challenge a refusal or a bill.

Contracts and business

Your French Business Without French Payroll: Umbrella Employment (Portage Salarial) for Foreign Companies, Rules, Real Cost and Misuse Risks

An approved umbrella company can hire your Paris worker while your French company stays a mere client. This English guide explains the occasional-task rule, the 36-month ceiling, the real lo …

Contracts and business
Contracts and business

Hiring an Independent Contractor in France While You Live Abroad: Avoid Reclassification, URSSAF Back Payments and Criminal Fines

Draft withdrawn: near-duplicate of existing coverage; replaced by a distinct portage-salarial angle.

News

British in France After Brexit: French Nationality by Naturalisation or Marriage — Papers, Delays and How to Challenge a Refusal

British citizen settled in France after Brexit? Naturalisation by decree or declaration through marriage to a French spouse: residence, papers, delays, and how to challenge a refusal.

Tax and estate

British Retiree in France After Brexit: Your UK Pension Taxed, Your 25% Lump Sum, Your QROPS Transfer and How to Challenge the Bill

French tax resident with a UK pension? How the France-UK treaty allocates each pension, how France taxes the 25% lump sum and QROPS transfers, when CSG applies with an S1, and how to challen …

Contracts and business
Contracts and business

Your French Company Owes Corporate Income Tax While You Live Abroad: 25% Rate, Instalments, Filing and How to Pay From Abroad

Foreign founder guide to French corporate income tax (IS): 25% rate, which profits France taxes, loss carryforward, four instalments, May balance, online filing and challenging a reassessmen …

Contracts and business

A French Competitor Copied Your Concept: What the Court of Cassation Requires You to Prove

On 23 September 2026 the French Cour de cassation held that a copied concept is not parasitism unless you prove an individualized economic value, and that unfair competition requires persona …

News

British in France After Brexit: Your French Bank Account Refused — the Right to an Account, the Papers to Show and How to Challenge the Bank

Refused by a French bank after Brexit? How the droit au compte forces a bank to open your account, which papers unlock the file, and how to challenge a closure.

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