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.

Written by Maître Reda Kohen, member of the Paris Bar. About Maître Reda Kohen

Latest articles

Page 105 of 219

News

British Divorce in France After Brexit: the French House, the Prestation Compensatoire, the Children — and Getting England to Recognise It

British couple divorcing in France after Brexit: which court hears you, who keeps the French house, how the prestation compensatoire is calculated, what happens to the children, and how to g …

Contracts and business

Your French Company Received Its First CFE Local Business Tax Bill and You Live Abroad: Creation-Year Exemption, Minimum Charge, Payment and How to Challenge From Abroad

First CFE notice for your French company while you live abroad? Creation-year exemption, minimum charge at a domiciliation address, 15 December online payment and the 31 December claim deadl …

Tax and estate

British Resident in France with a UK Trust After Brexit: How to Declare It, Pay the Yearly Levy and Challenge Tax at Death

British in France with a UK trust: which French returns to file, what the yearly levy costs, what happens on death, and how to challenge the bill.

Insolvency

Your French Company Cannot Pay Its Bills and You Live Abroad: Declare Cessation des Paiements Within 45 Days and Protect Yourself as Foreign Director

Your French company is insolvent and you live abroad: how to declare cessation des paiements within 45 days, choose sauvegarde, redressement or liquidation, and shield yourself as foreign di …

Leases and renting

You Bought a Tenanted Flat in France: How Foreign Owners Lawfully Recover the Property

Bought an occupied flat in France? The lease survives the sale. This guide explains conge pour vendre and conge pour reprise, protected tenants over 65, deadlines, the winter truce, and Pari …

Contracts and business
Contracts and business

Your French Subsidiary Lost Money and Owes You Cash: How a Foreign Parent Writes Off the Loan, Rebuilds Equity and Faces the Tax Audit From Abroad

Foreign parent of a loss-making French company: write off the shareholder loan, rebuild equity under 2026 tax rules, and file everything from abroad.

News

British in France After Brexit: The France-UK Double Tax Treaty — Residence, Pensions, Property and How to Challenge Double Taxation

French tax resident or still UK resident? How the 2008 France-UK treaty breaks the tie, taxes pensions, dividends and French houses, and how to claim relief and challenge double taxation.

Planning and construction

Pre-emption Rights Blocking Your French Property Purchase: DPU, Tenant and SAFER Rules Every Foreign Buyer Must Check

A town hall, a sitting tenant or the SAFER rural agency can legally buy the French property you negotiated instead of you. DPU two-month review, tenant first refusal, SAFER price revision an …

Banking, insurance and consumers
Banking, insurance and consumers

Your French Startup Earned a Research Tax Credit (CIR) and You Live Abroad: Claim It, Get the Cash Refund and Survive the Audit From Abroad

Foreign founder? How your French startup claims the 30% research tax credit (CIR), gets an immediate cash refund and survives a DGFiP audit from abroad.

Company law

British Family Buying a French House After Brexit: SCI, Tontine or Direct Ownership — and How to Challenge a Blocked Sale

SCI, tontine clause or direct ownership for a British family in France: costs, tax, survivor protection, and how to unblock a refused sale.

Contracts and business
Contracts and business

Your French Company Pays Interest to Its Foreign Parent: How Much Is Deductible, What Tax Is Withheld and How to Defend the Rate From Abroad

Foreign parent lent money to your French company? Deductibility caps, 25% withholding, treaty relief and the dividend-reclassification trap, defended from abroad.

News

British Retired in France After Brexit: UK Pensions, the 25% Lump Sum, QROPS Transfers and How to Challenge Double Taxation

British retiree in France? Where UK pensions are taxed, how to declare them, the 25% lump sum, QROPS transfers and how to challenge double taxation.

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