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.

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Page 11 of 205

Company law

Your French SAS Pays You Dividends While You Live Abroad: Vote, Withhold and Reclaim the Treaty Difference

Foreign owner of a French SAS? Learn how dividends are voted and paid within nine months, what 12.8 percent or 25 percent French withholding applies, when a treaty or EU exemption reduces it …

News

PACsed in France After Brexit: How a British Partner Gets the Vie Privee et Familiale Card and Challenges a Refusal

A PACS does not give a British partner an automatic right to stay in France. This guide explains registration at the mairie, the vie privee et familiale assessment, and how courts annul refu …

Company law

You Lent Money to Your French SAS and Live Abroad: Getting Your Shareholder Current Account Repaid, Paying Interest and Passing the Tax Controls

Foreign founder guide: when your French SAS must repay your compte courant, which blocking agreements and bank pledges can freeze it, how interest is taxed in France and abroad, and the pape …

Company law

Selling Your French House from Britain After Brexit: Capital Gains Tax, Social Levies and How to Challenge the Bill

British owner selling a French house? France taxes the gain first: 19% levy, social charges, taper relief, and the Brexit traps to avoid.

Tax and estate
Tax and estate

Your French Company’s First Corporate Tax Bill While You Live Abroad: IS Rate, Acomptes, Liasse Fiscale and How to Fix a Late Filing

Your French SAS or SARL owes its first corporate tax even if you run it from abroad. This guide explains the 25 percent IS rate, the four acomptes, the liasse fiscale deadline and how to fix …

Leases and renting
Leases and renting

Renting in France After Brexit: British Tenants, Deposits, Inventories and How to Defeat an Unfair Eviction Notice

British tenant in France? Deposit caps, refund deadlines, the inventory comparison that decides disputes, and how to annul a landlord's notice or survive eviction, with Paris rules.

Contracts and business

Moving Your French Company’s Registered Office From Abroad: Transfer the Siege Social, Update Your Kbis and Avoid the Classic Traps

Your lease ends or Paris calls and you live abroad: decide the siege transfer correctly, publish in one or two legal-notice papers, file on the Guichet unique within one month, and update Kb …

Contracts and business

Your French Subsidiary Fails While You Run the Group From Abroad: Will You Have to Pay Its Debts?

Your French subsidiary faces a court-ordered wind-down while you manage the group from abroad. Extension for confusion of assets, de facto directorship and shortfall liability: what French c …

News
News

British Heir to a French Estate Loaded With Debt After Brexit: Accept, Limit Your Liability or Renounce, Deadlines and How to Challenge the Bill

A parent dies owning a French house with a mortgage, tax arrears and overdrawn accounts. This guide explains the heir's three options, outright acceptance, acceptance up to the net assets, o …

Tax and estate

British Families and the French SCI After Brexit: Should Your Home Sit in a Property Company, and How Do You Run It Without a Tax Shock?

Should British buyers put their French home in an SCI? Company, tax, furnished-let traps, gifts of shares and succession after Brexit — explained in plain English.

Company law
Company law

You Must Replace the President of Your French SAS While You Live Abroad: Dismiss, Appoint, File and Get a New Kbis

Replace your French SAS president from abroad: dismissal rules, one-month filing, new Kbis, bank and URSSAF updates.

News

British Traveller, Delayed or Cancelled Flight Between France and the UK After Brexit: EU261 or UK261 Compensation, How to Claim and How to Challenge a Refusal

Since Brexit, a flight leaving France falls under the EU compensation scale in euros while a flight leaving Britain falls under the UK version in pounds. This guide explains which scheme cov …

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