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 124 of 215

Tax and estate

British Resident in France with UK Savings, ISAs and Bank Accounts: Where Interest Is Taxed, How to Declare and How to Challenge Penalties After Brexit

French-resident Britons pay tax in France only on UK savings interest under treaty Article 12, but must declare every UK account yearly on form 3916 or face fines and a 60 percent deemed-gif …

Tax and estate

Foreign Company in France: How to Get a French VAT Number, Appoint a Fiscal Representative and Avoid Penalties

Foreign business with French sales? How to get your FR VAT number, when a non-EU company must appoint an accredited fiscal representative, how to file CA3 returns, and what penalties apply f …

News

Your Husband or Wife Died Owning a House in France: What the British Surviving Spouse Can Claim and How to Challenge After Brexit

A British husband or wife dies owning the French home. French law gives the survivor a life-long dwelling right, a share of ownership and full inheritance tax exemption — but each right has …

Contracts and business

Hiring a Contractor in France as a Foreign Company: Requalification, URSSAF Fines and How to Fix It From Abroad

Your French contractor may be a disguised employee. Learn the subordination test judges apply, the true cost of requalification, and how to answer a URSSAF audit from abroad.

News

My Husband Died With No Will for Our French House: Who Inherits, What the Spouse Gets and How to Challenge After Brexit

British owner died with no will for a French house? French intestacy order, spouse share, forced heirship, death tax and how to challenge after Brexit.

Leases and renting

First Office or Shop in France? How a Foreign Company Signs, Renews and Defends Its 3-6-9 Commercial Lease

Foreign founder renting your first French office or shop? The 3-6-9 commercial lease explained in English: protected status, nine-year term, renewal rights, eviction compensation and rent fi …

Tax and estate

British Owner Taxed Under France’s IFI Wealth Tax on a French Second Home: How to Declare, Value and Challenge the Bill After Brexit

British owner with a French second home facing the IFI wealth tax bill: who pays after Brexit, the 1.3 million euro threshold, valuing and declaring, and how to challenge the assessment on t …

Contracts and business

Posting Your Employee to France: SIPSI Declaration, A1 Certificate, Pay Rules and Fines for Foreign Employers

Foreign company sending its own employee to work in France? File the SIPSI declaration, appoint a French representative, secure the A1 certificate and guarantee French pay rules — or face su …

News
News

British in France Refused a Withdrawal Agreement Residence Permit or Ordered to Leave: Late Applications, Public-Threat Refusals and How to Challenge After Brexit

Your Withdrawal Agreement residence permit has been refused and you have been ordered to leave France within thirty days. This guide explains the two classic refusal grounds, late applicatio …

Contracts and business

First French Hire Not Working Out? How a Foreign Company Dismisses an Employee Without Losing at the Labour Court

Hired in France from abroad and now need to part ways? Procedure, severance cost and labour-court risks of dismissing a French employee, with the exact legal steps.

Company law

Selling Your French House as a British Owner After Brexit: Capital Gains Tax, Surtax and How to Challenge the Bill

British owner selling a French house after Brexit? France taxes the gain first, Britain second with a credit. Allowances, 19 per cent levy, surtax, lost EU reliefs and how to challenge.

Company law

Living Abroad? How to Put Your French SAS on Hold (Mise en Sommeil) Instead of Closing It

Foreign owner abroad? Pause your French SAS with a declared mise en sommeil: Guichet Unique filing, two-year cap, surviving accounts and tax duties, and reactivation or clean closure.

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