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 140 of 213

Company law

Selling Your French House as a British Owner After Brexit: Capital Gains Tax, Social Charges and How to Challenge the Bill

British owner selling a house in France after Brexit: 19 percent tax, 17.2 percent social charges, holding-period relief, the 150,000 euro exemption lost since Brexit, and how to challenge t …

Contracts and business

Your French Landlord Refuses to Renew Your Shop or Office Lease: Notice, Eviction Money, and How a Foreign Tenant Fights Back

Your French landlord served a refusal to renew your commercial lease. How to check the notice, choose among accepting, negotiating or suing within two years, and value the eviction compensat …

News

British Resident in France Taking Your UK Pension Lump Sum After Brexit: French Tax, the 7.5% Levy, the Quotient and How to Challenge the Bill

British resident in France drawing a UK pension lump sum after Brexit: where it is taxed, the 7.5% flat levy, the quotient, S1 social charges, declaration and challenge deadlines.

Tax and estate
Tax and estate

Your French Company Is Owed a VAT Refund: How a Foreign Owner Claims the Credit de TVA, Gets Paid, and Answers a Refusal

DRAFT CONSERVE — quasi-doublon de l article du 26 aout 2026 sur le refus de remboursement de credit de TVA ; depublie en attente d un angle distinct.

Tax and estate
Tax and estate

British Resident in France Receiving UK Dividends After Brexit: Where They Are Taxed, How to Declare Them and How to Challenge Double Tax

UK dividends received as a French resident are taxed in France with only a capped treaty credit. How to declare them on forms 2047 and 2042-C, choose between the 30 percent flat levy and the …

Contracts and business

Your French Customer Has Not Paid Your Invoice: Injonction de Payer, Penalty Interest and Fast Recovery From Abroad

Foreign supplier? Recover an unpaid French invoice via injonction de payer, ECB-plus-10 penalties, 40-euro fee and fast provision, served in 3 months.

Tax and estate

British Owner or Resident in France After Brexit: How IFI (French Real-Estate Wealth Tax) Is Calculated, What You Must Declare and How to Challenge an Assessment

British owners of French property, and Britons who have moved to France, can owe IFI once net real-estate wealth exceeds €1.3 million on 1 January. The 2008 treaty does not cover it. This no …

Company law

Your Foreign Parent Owns the French SAS: Why JEI Status Is Refused, When Founder-Owned Startups Still Get the URSSAF Exemption, and How to Contest a Recovery

A 100% foreign industrial parent usually fails the JEI capital test and the ban on extending a preexisting activity. Founder-owned French startups can still apply the URSSAF exemption on the …

Contracts and business
Contracts and business

Your Foreign Company Wants a French Branch Without Creating a Subsidiary: Registering the Succursale, Appointing the Manager and Surviving French Tax

Registering a French branch (succursale) from abroad: the greffe file, the manager in France, the single window, French tax on branch profits and why the foreign parent stays liable.

Contracts and business

Your French Company Ships Goods to Other EU Countries: the Recapitulative Statement, the EMEBI Survey and How to Answer a DGDDI Letter

Since 2022 the old DEB has been split. A foreign-owned French company that ships goods inside the EU must file the VAT recapitulative statement from the first euro. EMEBI is a separate custo …

News

British Job Offer in France After Brexit: How to Get the Salarié Residence Permit and Work Authorisation, and How to Challenge a Refusal

A British job offer in France now needs a work authorisation, a long-stay salarié visa and a residence card. How to obtain them after Brexit, when the labour-market test can block the hire …

Contracts and business

Your French Company Closes on 31 December and the Parent Closes on 31 March: How to Change the Financial Year From Abroad and File It in One Month

A foreign parent that wants the French SAS or SARL to close on 31 March instead of 31 December must vote the change before the current year ends, file it on the INPI guichet unique within on …

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