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 163 of 210

Tax and estate

Who Pays French Taxe Foncière After a UK Property Owner Dies? Heirs, Estate and the 1 January Rule

A practical guide for UK heirs facing a French taxe foncière notice after a property owner dies: 1 January liability, estate documents, payment protection and refund claims.

Contracts and business

French Share Register Not Updated After a Share Transfer: How a Foreign Founder Proves Ownership and Corrects the Company Records

When a French SAS share transfer is missing from the share register, a foreign founder must prove the contract, order of movement, account entry and approval—and know how to seek a correctio …

News

French Rental Charges After Brexit: How Can a British Tenant Challenge a Backdated Bill and Obtain the Supporting Documents?

Backdated French rental charges after Brexit: what British tenants can demand, which documents matter, how to challenge the bill and recover an overpayment.

Company law

Can a Foreign Founder Deposit French Company Capital from a USD or GBP Account? Euro Conversion, Bank Certificate and INPI Proof

Can a foreign founder pay French company share capital from USD or GBP? Learn how to control euro conversion, bank proof, the certificate and INPI filing.

News

French Eviction Notice for Unpaid Rent: What a British Tenant in France Should Do

Received a French eviction notice for unpaid rent? This English guide explains the commandement de payer, court deadlines, the winter suspension and practical remedies for British tenants in …

Property

French CCMI Delivery Delays in 2026: Can a Builder Blame the Buyer’s Late Payments?

French CCMI Delivery Delays in 2026: Can a Builder Blame the Buyer’s Late Payments? For a foreign buyer building a home in France, a payment dispute can quickly become a delivery dispute. A …

Insolvency

How Can a Foreign Shareholder Recover French Withholding Tax on a Liquidation Surplus? Dissolution, Form 2777 and Treaty Evidence

Learn how a non-resident shareholder can recover French withholding tax on a liquidation surplus using treaty evidence, Forms 2777, 5000 and 5001, and the applicable claim deadline.

News

French Vacant-Home Tax for UK Owners After Brexit: TLV, THLV, Evidence and Appeals

A practical guide for UK owners facing TLV or THLV in France: the 2026 rules, the 2027 reform, evidence, deadlines and a properly framed claim.

News

UK Premium Bonds: What Happens When the Holder Dies in France After Brexit?

A practical France–UK guide to claiming NS&I Premium Bonds after a death: probate, the acte de notoriété, deadlines and treaty relief.

Contracts and business

Can a French Company Be Prosecuted for Failing to File Annual Accounts Before Approval? The 2026 Rule for Foreign Directors

A 7 January 2026 Court of cassation ruling clarifies when the French annual-accounts filing period starts, what foreign directors must prove, and how to regularize from abroad.

News

UK Purchased Life Annuity in France After Brexit: How to Classify, Declare and Challenge the Payment

A practical legal guide for British residents in France receiving a UK purchased life annuity: classify the payment, apply the France–UK treaty, complete the French return and challenge inco …

Contracts and business

How Can a Foreign Company Recover French VAT Paid on Business Expenses Without a French Subsidiary?

A foreign company can often reclaim French VAT without forming a French subsidiary, but eligibility, deadlines, invoices and tax-representative rules differ between EU and non-EU businesses.

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