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 158 of 211

News

Can a British Stepchild Inherit a French Estate After Brexit? Will, Adoption, Tax and Evidence

A British stepchild does not inherit from a French stepparent automatically after Brexit. This guide explains wills, simple adoption, protected shares, French inheritance tax, UK treaty issu …

Banking, insurance and consumers

French Research Tax Credit (CIR) for a Foreign-Owned French Subsidiary: Eligible Costs, Subcontracting and Proof

How a foreign-owned French subsidiary can qualify research costs, handle group subcontracting and prepare a defensible French Research Tax Credit file.

News

British Citizen in France Receives an OQTF After Brexit: Appeal Deadline and Withdrawal Agreement Residence Rights

British citizens facing an OQTF in France after Brexit: how to prove Withdrawal Agreement residence rights and protect the appeal deadline.

News

Can a British Citizen Claim RSA in France After Brexit? Article 50 Residence Cards, Conditions and Appeals

Can a British citizen claim RSA in France after Brexit? This guide explains Article 50 residence cards, resources, residence proof, CAF refusals and appeals.

Contracts and business

Can a Foreign Company Sell CE-Marked Products in France? Importer Duties, Technical Files and French Labelling

A practical legal guide for foreign companies selling CE-marked products in France: importer status, technical files, French instructions, liability and contracts.

News

Can a British Resident in France Give Money to Children in the UK? French Gift Tax, the UK Seven-Year Rule and the Paperwork

A French-resident British parent can often use French allowances when gifting cash to a child in the UK—but the declaration, succession record and UK Inheritance Tax test must be handled sep …

Property

DGFiP Data Breach: What Should a Foreign-Owned French Company Do If Its Professional Tax Space Was Not Compromised?

The 2026 DGFiP data breach did not compromise professional tax spaces. Here is how a foreign-owned French company should verify, contain phishing and protect tax deadlines.

Contracts and business

What Documents Must a French Company Prepare Before Hiring Its First Employee? A Foreign Founder’s Compliance Checklist

A practical pre-start checklist for foreign founders: DPAE, payroll, health, register, work authorisation, employee information and proof.

Tax and estate

Can a British Landlord Charge French Taxe Foncière to a Tenant? Residential Lease Rules, TEOM and Commercial Exceptions

British landlords in France usually cannot pass the full taxe foncière to residential tenants. Learn why TEOM differs, how to challenge an invoice and when commercial lease rules allow recov …

Contracts and business

French Beneficial-Owner Filing for a Foreign Holding Chain: What to Do When No Individual Controls 25%

How a foreign founder can identify beneficial owners through a French holding chain, use the legal-representative fallback when no individual controls more than 25%, and correct an RNE filin …

News

French Long-Stay Visa Refused After Brexit: CRRV Appeal Deadline and Nantes Court Remedies

A practical legal guide for British citizens: the CRRV 30-day appeal, the Nantes court deadline and urgent remedies after a French long-stay visa refusal.

Banking, insurance and consumers

UK Dividends in France After Brexit: What to Do When the French Tax Credit Is Refused

What should a British resident in France do when a French tax credit for UK dividends is refused? This guide separates ordinary dividends, REIT distributions, HMRC repayment and France–UK tr …

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