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 154 of 211

News

UK Pension Inheritance Tax From 6 April 2027: What British Residents in France Should Do Before a Death

From 6 April 2027, most unused UK pension funds and death benefits will enter the UK Inheritance Tax analysis. This guide explains what British residents in France should document before a d …

Contracts and business

Can a Foreign Founder Resign as Director of a French Company Without Shareholder Approval?

A foreign founder can often resign as a French SAS president or SARL manager without shareholder acceptance, but the replacement, Kbis filing and proof of notice require a separate plan.

Contracts and business

What Is the Minimum Salary for a First Employee in France? SMIC, Collective Agreement and Foreign Founder Rules

A practical legal guide for foreign founders calculating the French minimum salary for a first employee: the 2026 SMIC, collective-agreement floors, DPAE, payroll and correction steps.

News

Can a British Parent Gift Money to a Child in France After Brexit? French Gift Tax, UK Inheritance Tax and the 2026 Declaration Checklist

How a UK parent can give money to a child in France after Brexit: French residence tests, 2026 declaration rules, allowances, UK seven-year Inheritance Tax and succession evidence.

News

French Landlord Says UK Bank Transfer Rent Was Not Received: What Can a British Tenant Do?

A French landlord says a British tenant's UK bank transfer did not pay the rent. Learn how to trace the payment, challenge the arrears and protect the tenancy after Brexit.

Contracts and business

Does a Foreign SaaS Company Need a French Subsidiary to Sell to French Customers? VAT, Permanent Establishment and Contract Rules

A practical legal roadmap for a foreign SaaS company selling in France: subsidiary or direct sales, VAT and OSS, permanent-establishment risk, consumer contracts and evidence.

News

Old UK Enduring Power of Attorney in France: Registration After Loss of Capacity and French Use

Can an old UK Enduring Power of Attorney still help a British resident in France? Registration, apostille, French bank access and remedies after loss of capacity.

Contracts and business

Can a French Company Grant BSPCE to a Foreign Founder or Employee? Eligibility, Documents and 2026 Tax Rules

A practical 2026 guide to BSPCE eligibility, shareholder approvals, subscription documents and French tax rules for foreign founders, employees and non-residents.

News

Faulty French Parking Meter After Brexit: How a British Driver Can Challenge an FPS

A French parking meter failed and you received an FPS? Learn how British drivers can preserve evidence, file a RAPO and challenge the charge.

Contracts and business

How Can a US Company Set Up a French Subsidiary? Apostille, EIN, Beneficial-Owner Filing and Kbis

A practical legal guide for a US company forming a French subsidiary: corporate documents, EIN limits, apostille and translation, beneficial-owner evidence, Kbis registration and remedies af …

News

CSG and CRDS on a UK Pension in France After Brexit: Can an S1 Support a Refund?

A practical legal guide for British pensioners in France using an S1 who want to challenge CSG and CRDS charged on a UK pension and seek a refund.

Contracts and business

Pillar 2 GIR in France: What Foreign-Owned Groups Must File by 1 September 2026

French Pillar 2 guide for foreign-owned groups: check the EUR 750 million threshold, GIR, central filing, French top-up tax and the 1 September 2026 response.

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