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 130 of 215

Property

My British Spouse or Parent Has Just Died in France After Brexit: First Papers, Funeral or Repatriation, Securing the House, UK Notifications, the French Notaire and the Tax Deadlines — and How to Challenge a Refusal or a Bill

A British relative has died in France. This guide covers the first 48 hours — death certificate, funeral or repatriation, securing the house — then the French succession: notaire, English wi …

Contracts and business

Your French Client Has Not Paid Your Invoice: Late Penalties, Formal Notice and the Fast Payment Order From Abroad

Your French customer ignores your invoices from abroad. French law adds automatic ECB-plus-10 penalties and a 40-euro fee, then a fast payment order enforces the debt. Deadlines, computation …

Banking, insurance and consumers

British Resident in France? How a French Assurance-Vie Shelters Your Savings After Eight Years, What Your Beneficiaries Pay and How to Challenge the Bill

British resident in France? How the French assurance-vie shelters savings after eight years, what beneficiaries pay on death, and how to challenge the bill.

Company law

Buying a French SAS From Abroad Without Inheriting Its Debts: Share Transfer, Approval, Price and Hidden Liabilities

Foreign buyer guide to taking over a French SAS from abroad: approval clause, transfer order and ledger entry, price adjustments, registration duty, IEF clearance and asset-liability guarant …

News

British Resident in France Cashing In Your UK ISA After Brexit: When to Close It, How the Gain Is Valued and How to Challenge Double Tax

British resident in France with a UK ISA? Why closure timing decides the French bill, how the gain is valued, what to file in the closure year and how to challenge double tax.

Banking, insurance and consumers

British Expat Landlord Living in France After Brexit: Stop UK Tax Deducted from Your Rent with NRL1, Declare It in France and Challenge Double Tax

British landlord living in France? Stop NRLS withholding with NRL1 approval, declare UK rents via form 2047, claim the France-UK treaty credit and challenge double tax.

Contracts and business

Your Foreign Parent Lent Money to Its French Subsidiary: Recovering Your Shareholder Loan, Charging Interest and Surviving a Tax Audit

A foreign parent that funded its French subsidiary through a shareholder current account can demand repayment at any time unless the agreement says otherwise, charge written interest within …

Tax and estate

Your Foreign Business Needs a French VAT Number: Registration, Fiscal Representative and Correct Invoicing From Abroad

No French company but French customers, stock or imports? How a foreign business registers for French VAT, appoints a fiscal representative and invoices correctly from abroad.

News

British Spouse of a French Citizen After Brexit: How to Become French by Marriage Declaration, What the Interview Tests and How to Challenge a Refusal

British and married to a French citizen? Declaration timing, papers, interview, language and values tests, refusal and opposition remedies after Brexit.

Company law

Your Company Abroad Needs a French Presence Fast: Branch (Succursale) or SAS Subsidiary — Liability, Kbis, Bank, VAT and How a Foreign Founder Decides From Abroad

Branch or SAS subsidiary in France? A foreign-founder guide to liability, Kbis, bank, VAT, hiring and tax — with exact French statutes.

Contracts and business
Contracts and business

Your French Company Missed Its Corporate Tax Instalment (Acompte d’IS): Penalty, Interest and How a Foreign Owner Fixes It From Abroad

A foreign owner's guide to France's quarterly corporate-tax instalments: what a missed acompte d'IS costs in interest and penalties, and how to fix it from abroad.

Tax and estate

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

A British family guide to buying a French house through a SCI after Brexit: setup, yearly running, IFI and sale taxes, succession with English law, 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