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

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Insolvency

Your French Company Cannot Pay Its Bills and You Live Abroad: Cessation des Paiements, Redressement, Liquidation and How to Limit Director Liability

Your French company cannot pay and you live abroad: 45-day filing duty, redressement vs liquidation, lease, staff, tax, and how to limit director liability.

News

British Student in France After Brexit: Visa, Residence Card, Work Rights and How to Challenge a Refusal or OQTF

British students are third-country nationals since Brexit: long-stay visa, yearly proof of studies and means, part-time work capped at 60 per cent, and court-tested remedies against refusal …

Insolvency

You Live Abroad and Want to Close Your French Company: Dissolution, Liquidation, Debts, Tax and How to Walk Away Cleanly

Closing a French SAS or SARL from abroad: dissolution, liquidation, the TUP creditor trap, landlord, staff, URSSAF, VAT and corporate tax — steps, deadlines and remedies.

Tax and estate

Your Foreign Company Needs a French VAT Number: Registration, Fiscal Representative, Returns and How to Fix a Refusal From Abroad

Foreign company trading in France with no French office? How to get a French VAT number via the SIEE, when a non-EU business must appoint an accredited fiscal representative, how CA3 returns …

Tax and estate

My British Parent Died in France After Brexit: Death Certificate, Funeral or Repatriation, and What Happens to the French House

Your British parent has died in France: how to register the death, arrange the funeral or repatriation to the UK, and deal with the French house, the notaire, death taxes and how to challeng …

Company law

Divorce and the French SCI: Shares, Buyouts and Valuations for Foreign Owners

Divorcing with a French property company: who gets the shares, how the buyout price is fixed by experts, and how courts handle withdrawal, deadlock and dissolution.

News

British Couple Signing a PACS in France After Brexit: Papers, Registration, Tax and How to Challenge a Refusal

British partners living in France can sign a PACS instead of marrying: this guide covers the papers, registration at the mairie or notary, property and tax effects, residence, and how to cha …

Company law

Your French Company Owes You Money and You Live Abroad: How to Turn Your Shareholder Loan Into Share Capital and Get It Registered

Your French company owes you money on a shareholder current account. How a non-resident owner converts that loan into shares by offset, gets the auditor certificate, and registers the increa …

Company law

Your French Partner Is Blocking the Company and You Live Abroad: Buyout, Abusive Votes and Dissolution for Deadlock

Blocked by your French co-shareholder while living abroad? SAS exclusion, approval and price rules, cancelling abusive votes, selling out or asking a court to dissolve for deadlock.

Property

Adverse Possession in France (Usucapion): How Foreign Owners Can Gain or Lose Land After 10 or 30 Years

French law lets long possession create ownership after 30 years, or 10 years with good faith and a deed. Three recent Cour de cassation rulings redraw the rules every foreign owner should kn …

Tax and estate

My French House Sits in a UK Trust After Brexit: Disclosure, Annual Levy and Death Duties — How to Comply and Challenge the Bill

British family trust holding a French house? French disclosure returns, 20,000 euro fines, 3 per cent tax, yearly levy and death duties explained, with the court route to challenge the bill.

Contracts and business

Your French Subsidiary Pays Management Fees to Its Foreign Parent and You Live Abroad: Deduction, Transfer Pricing Proof and How to Challenge a Reassessment

Your French subsidiary pays management fees to its foreign parent and the auditor rejects the deduction. Real services, market price, transfer-pricing proof, withholding tax and how to chall …

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