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 125 of 215

News

British Resident in France Refused Healthcare or Hit With a Hospital Bill: S1, PUMa, EHIC and How to Challenge After Brexit

British in France refused CPAM cover or billed by hospital? S1, PUMa, GHIC routes and how to challenge, explained in English.

Insolvency

Closing Your French Company From Abroad: Dissolve, Liquidate and Strike Off Your SAS Without Returning to France

Closing your French SAS from abroad: vote the dissolution, choose full liquidation or the single-shareholder fast track, file the final tax returns and obtain the Kbis strike-off.

Banking, insurance and consumers

British Resident in France with UK Rental Income: Where You Pay Tax, How to Declare and How to Challenge Double Tax After Brexit

French-resident British landlords pay UK tax first and French tax with a treaty credit. Forms 2047, 2042 and 2042-C, S1 social-charge relief, fines and appeals explained.

Contracts and business

Living Abroad? How to Approve Your French Company’s Annual Accounts and Bring Dividends Home Legally

Foreign owner of a French SAS or SARL? Approve annual accounts from abroad within six months, file at the greffe, then bring dividends home through withholding and treaties. Full English gui …

Tax and estate

British Resident in France? How Your UK Pension Lump Sum Is Taxed, Declared and Defended After Brexit

UK pension lump sum paid gross in Britain can still be fully taxable in France. Treaty rules, the quotient relief, the right forms and the S1 position on social levies decide the final bill.

Company law

Your French SAS Has Burned Half Its Capital: How a Foreign Owner Runs a Coup d’Accordéon to Zero the Capital and Recapitalise from Abroad

Equity below half the capital in your French SAS or SARL? How a foreign owner runs a coup d'accordeon: cut to zero, re-inject cash, file, and clean the Kbis before the deadline.

News

British Second Home in France: 90/180-Day Rule, Overstay Bans and Long-Stay Visas After Brexit

British second-home owner in France? How to count the Schengen 90/180-day rule, what border officers check, how to challenge an OQTF or re-entry ban, and how to stay longer with a visitor vi …

Contracts and business

French Corporate Tax for Your Foreign-Owned Company: How Much IS You Pay, When to Pay It and How to Fix Mistakes From Abroad

Foreign owner of a French SAS or SARL? The 25 percent corporate tax, quarterly instalments, filing deadlines, loss carry-forward and penalties explained, with the official texts and court de …

Leases and renting

Getting Your Security Deposit Back in France: The Dépôt de Garantie Rules Every Foreign Tenant and Landlord Should Know

Security deposit blocked after leaving a French rental? Caps, one- and two-month deadlines, lawful deductions, the automatic 10 percent monthly penalty and the recovery path, with 2026 case …

News

British Divorce in France After Brexit: Your House, Your Pension and the Lump Sum — How to Claim, Divide and Challenge

British and divorcing in France after Brexit? Which court can hear you, who keeps the French house, how the French lump sum and pensions are calculated, and how to challenge an English order …

Contracts and business

French Customer Won’t Pay Your Invoice? How a Foreign Company Recovers the Debt in France

Your French customer stopped paying. ECB-plus-ten interest, payment orders and interim provisions: how a foreign company recovers unpaid invoices in France.

News

My English Will and My French House After Brexit: Will It Stand, and How to Challenge or Defend It

British owner with a French house? Learn whether your English will governs after Brexit, how forced heirship limits it, and how to protect your spouse or challenge the will.

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