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.

Latest articles

Page 126 of 215

News

British Second Home in France: Property Tax Bills, Surcharge and How to Challenge Them After Brexit

British second-home owner in France? Taxe fonciere, second-home council tax, the 5 to 60 per cent surcharge and how to challenge the bill after Brexit.

Banking, insurance and consumers

French Bank Account Refused for Your Foreign-Owned SAS: Deposit Certificate, KYC Freeze and the Banque de France Right-to-Account Fix

Your French bank refuses an account for your foreign-owned SAS and the capital stays frozen. This guide explains the deposit certificate, KYC checks and the Banque de France right-to-account …

News

British in France: Are You a French Tax Resident? The 183-Day Myth, the Treaty Tie-Breaker and What the Tax Office Really Checks

French tax resident or not? Why the 183-day rule is a myth, how article 4 B and the France-UK treaty tie-breaker really decide, and the ten-year risk of a wrong call.

Contracts and business

Foreign Company in France and Mandatory E-Invoicing Since 1 September 2026: Receive, Issue, Report and Fix Errors From Abroad

Since 1 September 2026 every French company must receive e-invoices via an approved platform. Guide for foreign owners: calendar, VAT, fines and fix plan.

Company law

Your French Company Lost Half Its Capital: Dissolve or Rebuild, How a Foreign Owner Decides From Abroad

French equity below half the share capital forces a dissolve-or-rebuild vote within four months, published and filed, with two years to repair. Statutes, three recent rulings and a from-abro …

News

Fined EUR 1,500 for an Undeclared UK Account? How a British Resident in France Files the Tax Return, Declares Every Account and Challenges the Bill After Brexit

British resident in France with UK accounts? File the French return, declare every account on form 3916, and challenge the 1,500 euro fines and surcharges step by step.

Property

Evicting a Non-Paying Tenant in France: A Foreign Landlord’s Guide to Unpaid Rent, the Winter Truce and Recovering Possession

Rent stopped on your French flat? This guide for foreign landlords explains the commandement de payer, the two-month clock, court delays, the November-to-March winter truce, and the notice r …

News

Dismissed by Your French Employer After Brexit? How a British Employee Tests the Procedure, Collects the Money and Challenges an Unfair Dismissal

Dismissed in France after Brexit? A British employee's guide to the dismissal procedure, notice and severance pay, and challenging an unfair dismissal before the labour court.

Contracts and business
Contracts and business

How a Foreign Director Gets Paid by a French Company: Salary vs Dividends, Social Charges and Personal Liability

Foreign founder running a French SAS or SARL? Compare president vs manager status, salary vs dividends tax and social charges, removal rules and personal liability, with the exact French sta …

Tax and estate
Tax and estate

Should a British Family Buy Its French House Through an SCI After Brexit: Creation, Tax, Succession and How to Challenge a Bill

British family buying in France after Brexit: how an SCI works, what it costs in tax, how shares pass to children, and how to challenge a wrong bill.

Contracts and business

Selling to France Without a French Company: French VAT Numbers, the OSS Shortcut and Fixing Errors From Abroad

Foreign seller to France? When you need a French VAT number, when the OSS covers you, and how to fix VAT errors from abroad.

News

British Second Home in France Let as a Holiday Home After Brexit: Registration, the 90-Day Stay Limit, Tax and How to Challenge a Fine or a Bill

British owner letting a French second home after Brexit: 90-day stays, holiday-let registration, BIC tax and treaty credit, tourist tax, Paris authorisation and how to challenge a fine.

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