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 156 of 211

News

UK Bereavement Support Payment in France After Brexit: Who Can Claim, the Three-Month Deadline and How to Appeal

Can a British resident in France claim Bereavement Support Payment after Brexit? This guide explains eligibility, the three-month deadline, evidence, French benefit distinctions and the appe …

News

Winter Fuel Payment Stopped in France After Brexit: How Can a British Pensioner Challenge the Decision?

Has your Winter Fuel Payment stopped after you moved to France? Learn the 2026 residence test, evidence, DWP challenge route and separate French procedures.

Contracts and business

French E-Reporting for a Foreign Company Without a Permanent Establishment: 2026 Deadlines and VAT Checklist

A practical 2026 guide for foreign companies without a French permanent establishment: e-reporting scope, deadlines, platforms, VAT data and payment evidence.

Property

Can a French Landlord End a Lease to Carry Out Works? The 2026 Rules on Decent Housing

Can a French Landlord End a Lease to Carry Out Works? The 2026 Rules on Decent Housing Foreign owners who let a French apartment often face a difficult practical question: what can be done …

Contracts and business

France Foreign Investment Screening Since 17 August 2026: Does a Non-EU Investor Need Approval at 10%?

Since 17 August 2026, a non-EU investor may need to notify France before crossing 10% of the voting rights in a French company listed on a recognised foreign regulated market. This guide exp …

News

French Inheritance Tax Late-Filing Penalties After Brexit: How Can a UK Heir Challenge the Surcharge?

Received a French inheritance-tax surcharge because a declaration arrived late? This guide explains the deadline, 0.20% interest, 10% or 40% increase, evidence and routes to challenge the bi …

Company law

How to Issue Preference Shares in a French SAS to a Foreign Investor: Articles, Approval and Filing

A practical legal roadmap for a French SAS issuing preference shares to a foreign investor, from rights design and approval to INPI filing and tax checks.

News

French Tax Audit After Moving from the UK: How to Answer a Request for UK Bank Statements

Received a French tax request for UK bank statements? Learn what the request means, which deadline applies, what evidence to prepare and how to challenge an adjustment.

News

French Residence Permit Fees in 2026: Does the Increase Apply to British Withdrawal Agreement Cards?

French residence permit fees rose on 1 May 2026. Find out whether the increase applies to British Withdrawal Agreement cards and how to challenge a wrong charge.

Contracts and business

French Subsidiary Receives a Loan from a Foreign Parent: Form 2062, Interest Deduction and Proof

A practical legal guide for foreign parents funding a French subsidiary: Form 2062, shareholder-loan qualification, interest deductibility, transfer-pricing proof and repayment risks.

News

UK SIPP Provider Refuses Gross Payment to a French Resident: How to Obtain an NT Code and Recover PAYE

A practical legal guide for British residents in France whose UK SIPP provider deducts PAYE: treaty classification, the France Individual DT form, NT-code relief at source and repayment evid …

Contracts and business

Missed First French VAT Return (CA3): What a Foreign Founder Must File, Pay and Correct

A foreign founder who missed the first French CA3 VAT return must separate the regime, filing period, tax due, correction, payment and evidence.

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