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Translated from French
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 138 of 213
Your Foreign Parent Company Invoices Your French Subsidiary: When Reverse-Charge VAT Applies, When It Fails, and How to Fix Wrong Intercompany Invoices
Foreign parent invoicing a French subsidiary? When reverse-charge VAT applies, when a French establishment makes the parent liable for VAT, and how to fix rejected intercompany invoices befo …
British Resident in France Selling UK Shares After Brexit: How the Plus-Value Is Taxed, How to File Form 2074 and How to Challenge Double Tax
French tax on a sale of UK shares after you move: article 150-0 A, the 31.4% PFU, form 2074, treaty article 14(6) and how to challenge double tax.
The Bank Refuses Your Local Manager’s Signature: How a Foreign President Delegates Powers in a French SAS or SARL
When the bank or a landlord refuses the local manager's signature, a foreign président of a French SAS can appoint a directeur général on the Kbis or issue a limited power of attorney. Here …
You Run Your French Company From Abroad: Which Social Security Applies? A1 Certificate, Detachment Rules and the URSSAF Reassessment Risk
A foreign director of a French company must know which country's social security applies: the French default rule, the A1 certificate, detachment under Regulation 883/2004, the Franco-Americ …
The SARL Refuses to Approve the Transfer to a Foreign Buyer: Three-Month Buyout, Expert Price and Who Can Attack the Agrément
A French SARL refuses agrément for a foreign buyer. How the three-month buyout, the 1843-4 price and the 11 February 2026 Cour de cassation on defective agrément actually work.
British Employee Moving to France After Brexit: Can You Claim the Impatriate Tax Exemption, How to Calculate It and How to Challenge a Refusal
A British employee moving to France after Brexit can claim the article 155 B impatriate income-tax exemption if called from the UK to a business established in France. Here is who qualifies …
The Bank Refuses a US Company as President of Your French SAS: Permanent Representative, Greffe Rejection and Who Is Liable
A foreign parent can be président of a French SAS but not gérant of a SARL. How to appoint a permanent representative, fix an INPI or bank rejection, and limit personal liability after the 2 …
British Talent Card in France After Brexit: The €39,582 Salary Line, Family Card and How to Challenge a Refusal
British talent card after Brexit: the €39,582 salary line, which mention to tick, the family card, ANEF or a UK visa, and how to challenge a préfecture or consulate refusal.
British Visitor Card in France After Brexit: Can You Work or Register as an Auto-Entrepreneur, How to Change Status and How to Challenge a Refusal
A British visitor residence card after Brexit is not a work permit. What the visiteur mention forbids, why an auto-entrepreneur number or a UK remote job does not cure it, how to change stat …
The Liquidator Says Your Foreign Parent Is the De Facto Director: How to Contest Dirigeant-de-Fait Liability in France
A French liquidator can sue the foreign parent, and its CEO, as dirigeant de fait of the SAS or SARL. Here is how the Cour de cassation defines that status, which three-year action to expect …
British Resident in France Charged CSG on Your UK Pension After Brexit: S1, the Rates, the Tax Roll and How to Challenge
French CSG, CRDS and CASA on a UK pension are not automatic after Brexit. The two-gate test, the tax roll, the S1 and how to challenge an overcharge before the deadline.
The Bank Wants a Letter of Patronage From Your Foreign Parent: How to Draft It, Keep It From Becoming a Hidden Guarantee, and Contest a Call
A French bank that asks your foreign parent for a letter of patronage is not asking for a courtesy. Under article 2322 of the Civil Code the letter is a personal security. The wording decide …
Maître Reda Kohen
Partner, member of the Paris Bar, 11 rue Margueritte, 75017 Paris. Author of the analyses published in this journal. About