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 102 of 219

News

British Newcomer in France After Brexit: Your First French Tax Return — Residence, Form 2042, UK Accounts and How to Challenge the Bill

Just moved from the UK to France? Your first French tax return means a paper 2042, a 3916 for every British account, and the treaty tie-breaker on residence — with automatic fines if you mis …

Contracts and business

Hire Your First Employee in France While You Live Abroad: DPAE Filing, French Contract, Real Cost and First Payslip

Your French company hires its first employee while you live abroad: DPAE filing, French contract, trial rules, real loaded cost and first payslip, with statutes and rulings verified.

Company law

Fund Your French Company From Abroad With a Shareholder Loan: Deductible Interest Caps, Thin-Capitalisation Traps, Withholding Tax and the Requalification Risk

Lending from your foreign parent to your French subsidiary beats a capital increase only if the loan is priced, papered and monitored: deductible rate cap, interest barriers, withholding on …

Tax and estate

British Parent, French House After Brexit: Gifting It to Your Children Now — Donation-Partage, Usufruit and the Tax Bill

How a British parent can gift a French house to the children now: donation-partage, keeping the usufruit, gift tax and how to challenge a refusal.

Contracts and business

Send Your Own Staff to Work in France Without Hiring Locally: Posted Workers, the SIPSI Declaration, A1 Certificates and the Fines You Risk From Abroad

Draft保留 duplicate of the 17 September posting guide - pending pivot.

Property

Mortgage Refused After Signing a Compromis in France: How Foreign Buyers Prove Their Loan File and Recover the Deposit

French bank refused your mortgage after the compromis? A foreign buyer's guide to the loan condition, the exact refusal proof file, and the traps that forfeit the escrow deposit — with 2025- …

News

Your British Partner or Relative Could Not Join You in France Before 2021: Late Withdrawal Agreement Door, Vie Privee et Familiale Card, and How to Challenge a Refusal

Your spouse, partner or relative missed the 1 January 2021 Brexit cut-off. This guide explains the narrow late Withdrawal Agreement route, the vie privee et familiale residence card that rem …

Contracts and business
Contracts and business

Your Foreign Parent Bills Your French Company Management Fees While You Live Abroad: Deduct Them, Charge French VAT and Survive the Tax Audit

Foreign parent charging your French subsidiary monthly management fees? How to prove real services, set an arm's length transfer price, self-assess French VAT by reverse charge, and challeng …

News

British Landlord in France After Brexit: Declaring Your Rental Income, Paying the Right Tax and Challenging a Wrong Bill

British owner letting a French flat or house? How France taxes unfurnished and furnished rents, what non-residents declare and pay, and how to challenge a wrong bill.

Contracts and business
Contracts and business

Your French Company Just Received a Tax Audit Notice While You Live Abroad: Verification, Rectification Reply and Challenge Guide

Foreign owner living abroad? How your French company survives a tax audit: audit notice, on-site checks, 30-day rectification reply, 40 percent penalty defence and Paris litigation steps, wi …

Tax and estate

British Heir, French Succession Tax Bill After Brexit: Allowances, Rates, Treaty Relief and How to Challenge the Assessment

A British heir faces French succession tax on each share received: 100,000 euro allowance per child, progressive rates, total spouse exemption, the 1963 treaty and formal remedies. Our Briti …

Contracts and business

Your French Company Has a Legal Calendar: Approve Accounts, Hold the Meeting and File From Abroad

Living abroad with a French company? Approval within six months, filing with the greffe, corporate tax, VAT, payroll and register updates: the full annual calendar, penalties and fixes.

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