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 134 of 214

Contracts and business

Your French Company Missed Its Annual Accounts Filing: Greffe Injunction, Daily Penalties and How a Foreign Owner Fixes It From Abroad

DUPLICATE of 2026-09-08 article remediated to draft; do not publish.

Tax and estate

Your Foreign Company Just Became Liable for French VAT: Registration, Fiscal Representative, OSS and Getting Your Refund From Abroad

Foreign seller to France? When French VAT attaches, how to register, appoint a fiscal representative, use the OSS and recover refunds, with case law.

News

British Resident Filing Your First French Tax Return After Brexit: How to Declare UK Income on Forms 2042, 2047 and 3916 and Claim Treaty Relief

First French tax return as a British resident? Residence test under Article 4 B, forms 2042, 2047, 3916 and 3916 bis, UK pensions, rent, dividends and the France-UK treaty credit explained w …

Contracts and business

Your French Subsidiary Has Just Received a Tax Audit Notice: How a Foreign Parent Prepares the Audit, Answers the Reassessment and Contests From Abroad

A French tax audit notice (avis de verification) has landed on your subsidiary's desk. How a foreign parent prepares the audit, replies to the proposition de rectification within 30 days and …

Company law

Your French Bank Refused Your Company Account: How a Foreign Founder Forces Opening, Unblocks Capital and Gets the Kbis

Your French bank refused to open your company account and your capital is stuck without a Kbis. Here is how a foreign founder forces opening through the Banque de France, passes compliance c …

Contracts and business

Your French Subsidiary Pays Management Fees to Its Foreign Parent and the Tax Office Challenges Them: How to Prove the Service, Reply Within 30 Days and Contest From Abroad

The auditor wants to add your management fees back to profit, add withholding tax and penalties. This guide shows how a foreign group proves the service, prices it at arm's length, answers w …

Company law
Company law

How Can a Foreign Shareholder Remove the President of a French SAS From Abroad? Revocation Rules, Damages Risk and the Kbis Update

A foreign shareholder can remove the president of a French SAS without living in France. This guide explains the statutes-first rule confirmed by the Cour de cassation in July 2025, the dama …

News

Should You Transfer Your UK Pension to France After Brexit? QROPS, the 25% Lump Sum and How to Challenge Double Tax

British resident in France with a UK pension pot? QROPS transfers can trigger a 25% British charge, and the 25% tax-free lump sum is usually taxable in France — unless you secure the 7.5% fl …

Property

My English Will and My French House After Brexit: How to Protect Your Spouse, Choose English Law and Get the Will Past the French Notaire

Your English will can govern your French house after Brexit if it chooses English law expressly. This guide explains the forced share, the 2021 top-up levy and the notarial file that gets th …

Company law

SAS vs SARL vs Branch vs Subsidiary in France: How a Foreign Founder Chooses the Right Vehicle and Registers It

Foreign founder hesitating between a SAS, a SARL, a branch or a subsidiary in France? Decision method on liability, tax and exits, Guichet unique filing, Kbis, VAT, bank account and first-ye …

News
News

My Brexit Withdrawal Agreement Card Expires in 2026: How to Renew It, What Papers to File and How to Challenge a Refusal

Your five-year Brexit residence card expires in 2026. How to get the ten-year permanent WARP card, what to file within the two-month window, and how to challenge a refusal.

Contracts and business

Your French Subsidiary Is Insolvent and the Liquidator Wants You to Pay From Abroad: Extension, Shortfall Claims and How a Foreign Parent Fights Back

French subsidiary in liquidation? When the liquidator can extend proceedings to the foreign parent or claim the asset shortfall — and how you defend from abroad.

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