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.

Written by Maître Reda Kohen, member of the Paris Bar. About Maître Reda Kohen

Latest articles

Page 137 of 213

News

British Heirs and a French House After Brexit: Who Pays French Inheritance Tax, What Relief Applies and How to Challenge Double Tax

A parent dies owning a house in France: which assets France taxes, the 100,000 euro allowance per child, the 1963 treaty credit against UK tax, the forced-heirship limits on English wills, a …

Contracts and business

Your French Company Has Just Been Served (Assignation): How a Foreign Owner Responds, Meets the Deadline and Defends From Abroad

Served with a French assignation? Deadlines, distance extensions, service defects, procedural defences and appeal strategy for foreign owners defending a French lawsuit from abroad.

Contracts and business

Your French Subsidiary Is About to Pay Dividends to Its Foreign Parent: Withholding Tax, Treaty Relief and How to Recover or Contest the Charge

France withholds tax when your subsidiary pays dividends to its foreign parent. This guide explains the exemption, treaty relief and how to recover overpaid withholding.

Tax and estate
Tax and estate

British Resident in France Taking Your UK Pension Lump Sum After Brexit: How the 25% Tax-Free Cash Is Taxed, QROPS Transfers and How to Challenge Double Tax

Your 25% UK tax-free pension lump sum becomes taxable in France once you are resident there. Treaty Article 18, French allowances, the quotient and 7.5% option, QROPS transfers, and how to c …

Insolvency

Your French Subsidiary Is Losing Money and You Want Out: How a Foreign Parent Dissolves, Liquidates and Strikes Off a French Company

A foreign parent guide to closing a French subsidiary: dissolution vote, TUP fast track, liquidator duties, final tax returns and strike-off from the French company register.

Company law

Your Foreign Parent Wired Cash to Your French Company: How to Document the Shareholder Loan, Deduct the Interest and Get Repaid

Your foreign parent funded the French subsidiary with a shareholder advance and now repayment stalls or the SIE disallows the interest. This guide explains the on-demand repayment rule, the …

Contracts and business

The French Tax Office Rejects Your Foreign Parent’s Management Fees: How to Prove the Service, Save the Deduction and Contest the Reassessment

WITHDRAWN: near-duplicate of 2026-09-09 management-fees article. Kept as draft.

Contracts and business

Your French Company Missed the 30 June Deadline to Approve Its Accounts: How a Foreign Owner Repairs the AGM, Files Late and Blocks Penalties

Missed the 30 June approval deadline for your French company? A foreign owner's guide to extending, convening from abroad, filing late and avoiding fictitious dividends.

Tax and estate
Tax and estate

British Family SCI for a French House After Brexit: Should You Hold Through a Company, How It Is Taxed and How to Pass It On

Should your British family hold its French house through an SCI? Tax year by year, gifting shares, keeping control and getting out.

News

Your English Will and Your French House After Brexit: Which Law Applies, How to Choose English Law and How to Challenge a Blockage

British owner of a French house? Which law governs your estate after Brexit, how to choose English law in your will, and how to challenge a notaire or bank refusal.

Contracts and business
Contracts and business

URSSAF Says Your French Contractor Is Really an Employee: How a Foreign Company Contests Reclassification, Back Pay and Hidden-Employment Fines

Your French contractor reclassified as an employee by URSSAF? A foreign-founder guide to subordination, concealed employment, the 30-day reply and how to contest the bill.

Property

Abnormal Neighbourhood Disturbances in France: New Statutory Regime and Remedies for Foreign Owners

France's Article 1253 imposes strict liability for abnormal neighbourhood disturbances. A guide for foreign owners on proof, urgent remedies and compensation.

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