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 152 of 212

News

British Students in France After Brexit: Visa, Residence Permit, Work, Housing and Appeals

British student guide after Brexit: student visa, Campus France, VLS-TS validation, renewal, multi-year card, 964 hours work, CAF aid, healthcare and appeals.

Company law

SAS vs SARL vs Branch vs Subsidiary in France: How Foreign Founders Choose the Right Vehicle in 2026

SAS or SARL, branch or subsidiary? A 2026 decision guide for foreign founders: costs, timelines, tax, social charges and hiring in France.

Planning and construction

French Ten-Year Builder Warranty (Garantie Decennale): A Foreign Buyer’s Guide

French Ten-Year Builder Warranty (Garantie Décennale): A Foreign Buyer's Guide Buying a house in Provence, a flat in Paris or a barn to convert in the Dordogne exposes a foreign purchaser to …

News

Self-Employed in France After Brexit: How British Citizens Get the Visa, Register as Auto-Entrepreneur and Challenge a Refusal

British citizen going freelance in France? Visa, entrepreneur permit, auto-entrepreneur registration, charges and how to appeal a refusal.

Contracts and business

Annual Legal and Tax Calendar of a French Company: The Foreign Owner’s Guide to AGMs, Accounts, and Deadlines

Foreign owner of a French SAS or SARL? The full annual calendar in English: approving accounts, filing at the greffe, auditors, corporate tax, VAT, dividends and first hire.

Tax and estate

Taxed at 20% in France as a British Non-Resident? How to Claim the Average Rate and Get a Refund

Charged a flat 20 percent on your French rental or French-source income as a British non-resident? The average rate mechanism caps your French tax at your worldwide effective rate and refund …

Contracts and business

French VAT Registration for Foreign Founders: Thresholds, Reverse Charge and Returns

Do you need a French VAT number? Thresholds, reverse charge, SIE registration, CA3/CA12 returns, e-invoicing and the new CIBS code — a complete English guide for foreign founders.

Company law
Company law

Foreign Director of a French Company: Salary, Dividends and Social Security (SAS President or SARL Manager)

Foreign founder chairing an SAS or managing a SARL? Salary costs about 60 percent in charges, dividends-only means zero French protection. Our Paris firm explains the SAS assimilated-employe …

News

British in France: Should You Transfer Your UK Pension to a QROPS After Brexit?

QROPS transfers for British residents in France: which UK pensions can move, the 25 percent UK exit charge, French tax on payouts, and the checks that make a transfer safe.

Tax and estate
Tax and estate

NHS and Teachers’ Pensions in France After Brexit: Are They Taxed Only in the UK Under Article 19?

Retired NHS staff and teachers in France face a classification trap: which pensions fall under Article 19 and are taxed only in the UK, and how to prove it and reclaim French tax charged in …

Company law

Certificat de Depot des Fonds: the Share Capital Deposit Certificate Every Foreign Founder Needs Before the Kbis

Foreign founder incorporating in France? Where to deposit the share capital (bank, CDC, notary), how much to pay up for a SAS, SARL or SA, and how blocked funds are released after the Kbis — …

News

Can France Withdraw a British Citizen’s Withdrawal Agreement Residence Card After More Than Five Years Away? The Permanent-Residence Rule, Evidence and Appeal

Can France withdraw a British citizen’s Withdrawal Agreement residence card after more than five years away? Learn the five-year rule, evidence and appeal steps.

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