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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Company law

British Owner Selling a French Second Home After Brexit: How Your Capital Gains Bill Is Calculated, When the Treaty Spares Double Tax, and How to Challenge It

British owner selling a French second home after Brexit: how the 19% capital-gains bill plus social levies is calculated, why a UK-based vendor needs a tax representative over 150,000 euros …

Contracts and business

Tax Audit on Your French Company While You Live Abroad: Notice, Duration, Reassessment and How to Contest

Your French SAS or SARL is being audited while you live abroad. This guide explains the audit notice, the three-month limit, the proposed reassessment with interest and penalties, and how to …

News

British Citizen Hired on a French Salaried Contract After Brexit: Work Authorisation, Employer Steps and How to Challenge a Refusal

Hired on a French payroll after Brexit? Your employer must get an autorisation de travail first. How the ANEF application works, which permit follows, and how to challenge a refusal.

Tax and estate

British Retiree in France After Brexit: Where Your UK Pension Is Taxed, When a QROPS Move Triggers the 25% Charge, and How to Challenge Double Tax

British retiree in France: which country taxes your State, workplace and government pensions, when a QROPS transfer triggers the 25% charge, and how to challenge double tax.

Company law

SAS vs SARL in France: How a Foreign Founder Chooses, Registers and Runs a Company From Abroad

SAS, SARL or branch? A foreign founder's guide to choosing, registering and running a French company from abroad.

Co-ownership and neighbours

Unpaid Copropriété Charges in France: Recovery, Securities and Defences Foreign Owners Must Know After the 2026 Rulings

One missed quarterly provision can make a full year's French co-ownership charges fall due at once. Two 2026 Cour de cassation rulings tighten the rules: the demand letter must itemise every …

Company law
Company law

Your French Branch Is Holding You Back? How a Foreign Company Converts a Succursale into an SAS Subsidiary or Closes It from Abroad

Branch or SAS subsidiary in France? How a foreign company converts its succursale into a filiale, transfers staff and contracts, or shuts the branch down cleanly from abroad.

Company law

British Family SCI in France After Brexit: Holding the Holiday Home, Passing Shares to Children and Challenging the Tax Bill

British parents holding a French house through an SCI after Brexit: how the company works, how shares pass to children under French forced-heirship and English wills, what tax applies, and h …

News

British Owner Living in the UK: French Holiday Let or Rental Income After Brexit — Who Pays, the 20%/30% Rate, CSG and How to Challenge

A British owner who still lives in the UK and lets a house in France is taxed on that rent under articles 4 A, 164 B and 197 A, with a 7.5 per cent solidarity levy. How to file form 2042, ti …

Tax and estate

British Heir of a French House After Brexit: Who Pays Droits de Succession, What Rate, How the 1963 Treaty Stops Double Tax, and How to Challenge the Bill

France taxes a British heir of a French house under article 750 ter. This guide sets the rate, the 1963 treaty credit and how to challenge the bill.

Property

British in France After Brexit: English Will, French House and Forced Heirship — Which Law Applies, How to Elect English Law and How to Challenge the Notaire

A British will leaving a French house to a spouse can collide with forced heirship. After Brexit, which law applies, how to elect English law, and how to challenge the notaire.

Tax and estate

British Owner in France: Taxe Foncière (Property Tax) Bill After Brexit — Who Pays, How to Read the Avis and How to Challenge

British owners in France: who pays taxe foncière, how the avis is built, which exemptions apply after Brexit, and how to challenge the bill.

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