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 135 of 214

Tax and estate

British Resident in France With a UK Private Pension After Brexit: How Your SIPP or Final-Salary Annuity Is Taxed, How to Declare It and How to Challenge Double Tax

UK final-salary annuity or SIPP drawdown while living in France? Article 18 taxation, 10 per cent allowance, S1 social-charge exemption and how to challenge double tax.

Contracts and business

Your French Company Just Received an URSSAF Mise en Demeure: How a Foreign Owner Pays, Contests and Stops the Contrainte From Abroad

URSSAF has sent your French company a mise en demeure and you run it from abroad. What the letter must contain, how to pay within 30 days, seize the CRA within two months and oppose the cont …

News

British Resident in France: Can You Still Drive on Your UK Licence After Brexit, How to Exchange It and How to Challenge a Refusal or Fine

Pre-2021 UK licences stay recognised in France while valid; post-2021 licences carry a one-year deadline from the first residence permit. How to file the ANTS exchange and challenge a refusa …

Contracts and business

You Bought a French Company and a Hidden Debt Just Surfaced: How a Foreign Buyer Enforces the Warranty, Notifies in Time and Sues From Abroad

Hidden tax or URSSAF debt after buying a French company? How a foreign buyer triggers the asset-and-liability warranty and forces the seller to pay.

Property

French Notaire Fees in 2026: What Foreign Buyers Really Pay, the New 5% Transfer Tax, and How to Challenge the Bill

Foreign buyers face 7-8% acquisition costs in France, with many departments raising transfer tax to 5% since April 2025. This guide breaks down the taxes, the notaire's tariffed fees, and ho …

Contracts and business

Your French Business Bank Account Was Frozen or Closed: How a Foreign Owner Recovers the Funds, Pays Staff and Reopens an Account

French bank froze or closed your company account? A foreign owner guide to notice rights, recovering the balance, paying wages and forcing a new account via Banque de France.

Contracts and business

You Need to Fire Your First French Employee: Dismissal Procedure, Severance Pay and How a Foreign Employer Wins Before the Prud’hommes

How a foreign owner lawfully ends a first French hire: trial-period exit, dismissal summons and reasoned letter, severance, notice and Macron-scale damages, with exact statutes and court rul …

Property
Property

Your Paris Flat Is Smaller Than the Deed Says: the Loi Carrez Price-Cut Action for Foreign Buyers

Bought a Paris flat that measures less than the deed states? How the Loi Carrez surface warranty works: measurement rules, the one-twentieth threshold, the one-year price-reduction action an …

Company law

You Lent Money to Your Own French Company and Cannot Get It Back: How a Foreign Shareholder Recovers a Blocked Shareholder Loan (Compte Courant)

Foreign shareholder advance blocked in your French company? Repayment on demand, freezing votes, court recovery, insolvency declaration and tax limits explained with exact texts and recent r …

News

British Early Retiree in France After Brexit: How PUMA and the Carte Vitale Cover You, What the Yearly Charge Costs and How to Challenge a Refusal

British early retiree in France after Brexit: PUMA eligibility, carte Vitale file, yearly CSM charge and how to challenge a CPAM refusal.

Contracts and business

Running Your French Company From Abroad: Annual Legal, Tax and Payroll Calendar — AGM, Accounts, IS, VAT, DSN — and How to Fix a Missed Deadline

AGM by 30 June, accounts filed within two months, IS on the 15th, VAT between the 15th and 24th, DSN on the 5th or 15th: the full-year compliance calendar for a French company run from abroa …

Contracts and business
Contracts and business

Your Goods Are Stuck at French Customs: Import VAT, Self-Assessment and How a Foreign Seller Pays, Deducts and Contests

Goods blocked at French customs? When import VAT is due, how self-assessment avoids cash advances, and how a foreign seller deducts, recovers and contests the charge.

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