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 15 of 206

Contracts and business

You Live Abroad and Want to Sell Your Shares in Your French Company: Approval, Transfer, Registration Duty and Tax

A foreign owner selling SAS or SARL shares must clear any approval clause in the bylaws, transfer title by book entry, register the deed within one month and check French tax on the gain — e …

News

Your Father Died in France Leaving a House Full of Debt: What a British Heir Can Renounce, Cap or Must Pay After Brexit

A French house with debts bigger than its value: a British heir's guide to renouncing, capping liability to the net assets, and beating the two-month creditor guillotine.

Property

Buying a Viager Property in France as a Foreigner: Occupied vs Vacant, Bouquet, Annuity and the Rescission Traps

Viager sales let foreign buyers acquire French property below market price against a lump sum and a lifetime annuity. This guide explains occupied versus vacant viager, price mechanics, and …

Company law

British Parents and the French House in an SCI: Splitting the Shares to Protect Your Spouse and Pass the Bricks to the Children

How British parents can split SCI shares between usufruct and bare ownership to protect the surviving spouse and pass a French house to the children: gifts, French tax, the forced share and …

Company law

Your French SAS Runs Out of Cash While You Live Abroad: Capital Increase, Preferential Rights, Dilution Risk and Filing

Your French SAS needs fresh cash while you live abroad. How to vote a capital increase, handle preferential subscription rights, fund it by cash, premium or assets in kind, avoid annulment f …

News

British in France After Brexit: Schengen 90/180-Day Rule, EES Overstay Records, OQTF and How to Challenge Them

How the Schengen 90/180-day rule counts British stays in France, how the EES now detects overstays automatically, and how to challenge an OQTF, refusal of entry or re-entry ban.

Contracts and business

Your First French Employee Agrees to Leave While You Live Abroad: Rupture Conventionnelle Interviews, Homologation and Severance

Part with your first French hire by mutual agreement from abroad: genuine interviews, 15-day retraction, DREETS homologation, severance floor and closing documents.

News

Stopped at the French Border After Brexit: EES Checks, Refusal of Entry and How a British Traveller Challenges the Decision

British travellers are now fingerprinted under the EES, counted automatically for 90/180 days, and can be refused entry or held in the waiting zone. This guide explains the entry conditions …

Company law

Your French Company’s Share Capital Is Stuck in a Blocked Account While You Live Abroad: Deposit, Certificate, Release and Recovery

Wired capital stuck on a blocked account? Deposit rules, the certificate, day-one fractions, Kbis release and the six-month court refund for founders running a French company from abroad.

Property

France Security Deposit Return: How Foreign Tenants Get Their Deposit Back and How Foreign Landlords Deduct Lawfully

Your Paris lease has ended and the deposit has not come back, or you are the landlord and the flat came back damaged. Caps, one- and two-month return deadlines, the 10% monthly late penalty …

Contracts and business

You Invoice a French Client From Abroad: Who Pays French VAT, When Reverse Charge Applies and How to Invoice Without Registering

A foreign supplier generally invoices a French business client without French VAT while the client self-accounts. Rules, invoice wording, construction cases and penalties.

News

Is My UK Pension Taxable in France? State and Private Pensions Under Article 18 and How to Challenge Double Tax After Brexit

British retiree in France? Your State, occupational and personal pensions are taxable in France under Article 18 of the 2008 treaty. How the credit works, how to stop UK withholding, and how …

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