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 128 of 215

Contracts and business

Your French Company Pays You Interest on Your Shareholder Loan: Deductible Cap Rate, French Tax and Treaty Relief From Abroad

Foreign founder guide: how French law caps deductible interest on your shareholder current-account advance, how France taxes that interest when you live abroad, and how to recover excess wit …

Contracts and business

Your French Contractor Is Really an Employee: URSSAF Reclassification, Back-Charges and How a Foreign Company Contests From Abroad

Your French freelancer may legally be your employee already. URSSAF back-charges, the 35 percent surcharge, five years back, six months salary and the reply deadlines a foreign company must …

Tax and estate

Caught by French IFI Wealth Tax as a British Owner After Brexit: Which Houses Count, How They Are Valued and How to Challenge the Bill

British owner facing French IFI wealth tax after Brexit? Which property counts, how it is valued and declared, and how to challenge the bill.

Tax and estate
Tax and estate

British Resident in France After Brexit: Choose English Law for Your French Estate, Protect Your Spouse and Challenge a Forced-Heirship Claim

Living in France exposes your English will to French forced heirship. This guide explains how to elect English law under Article 22 of Regulation 650/2012, what the 2021 compensatory levy st …

Contracts and business

Your French Company Just Hired Its 11th Employee: CSE Elections, Obstruction Fine and How a Foreign Owner Organises the Vote From Abroad

Your French headcount just reached eleven: when CSE elections become mandatory, how the twelve-month count works, the ninety-day timetable, and the criminal obstruction fine for doing nothin …

Tax and estate

Your Foreign Company Already Works in France Without a French Entity: Permanent Establishment, Back Taxes and How to Regularise From Abroad

No French subsidiary, no branch, yet staff selling in France: when Paris judges find a permanent establishment, what back taxes follow, and how to register and clean the file from abroad.

News
News

Your French Long-Stay Visa Was Refused After Brexit? How a British Applicant Picks the Right Route, Validates It and Challenges a Refusal

British citizen refused a French long-stay visa after Brexit: choose the right visitor, entrepreneur or spouse route, validate and renew it, then challenge the refusal through the compulsory …

Company law
Company law

SAS vs SARL vs Branch vs Subsidiary: How a Foreign Founder Chooses the Right French Vehicle

Foreign founder guide to choosing between SAS, SARL, branch and subsidiary in France: liability, director status, bank account, tax at 25 percent, VAT and exit.

Property

Short-Term Furnished Rentals in France: Registration, Change of Use and Fines — A Foreign Owner’s Guide (2026)

Since 20 May 2026 every French tourist furnishing needs a national registration number, second homes need change-of-use authorisation, and courts fine up to 100,000 euros per unit. A 2026 gu …

Company law

Your French Company Has a Foreign Director: What Social Charges a SAS President or SARL Manager Really Owes From Abroad

Foreign president or manager of a French company? SAS assimilated-employee vs SARL self-employed charges, registration and disputes from abroad, explained.

Contracts and business

Your French Employee Asks for a Rupture Conventionnelle: Severance Floor, Homologation and How a Foreign Employer Signs From Abroad

Rupture conventionnelle for foreign employers in France: interviews, fifteen-day withdrawal, statutory severance floor, DREETS homologation and consent traps.

Contracts and business

Your French Company Just Received a URSSAF Mise en Demeure: Contributions, Penalties and How a Foreign Owner Contests From Abroad

withdrawn duplicate of 2026-09-12 publication, kept as draft

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