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 176 of 208

Contracts and business

Can a Foreign Company Hire Its First Worker in France as a Freelancer? Reclassification, URSSAF and the Safe Route

A foreign company can use a French freelancer only when the relationship is genuinely independent. This legal guide explains reclassification risk, URSSAF, TFE, payroll and the safer route f …

Tax and estate

French Taxe Foncière 2026 After Selling a Home: Can a British Owner Recover the Buyer’s Share?

After selling a French home, can a British owner recover the buyer’s agreed share of the 2026 taxe foncière? This guide separates the French tax liability from the private prorata claim and …

Company law

Can a Foreign Founder Contribute IP or Other Assets to a French SAS as Share Capital? Valuation, Ownership and Filing

A foreign founder can contribute a patent, software, trademark or other asset to a French SAS, but the share capital is only as reliable as the ownership chain, valuation report and filing e …

Tax and estate

French Succession Bank Fees After Brexit: Can a British Heir Challenge a Charge in 2026?

A 2026 constitutional decision changed French succession bank fees. Learn how British heirs and executors can check the 1% and €857 cap, prove authority, handle French tax clearance and chal …

Contracts and business

French Company E-Invoicing from 1 September 2026: Foreign Founder Reception and Platform Checklist

Foreign founders must prepare a French company to receive electronic invoices from 1 September 2026. This checklist covers authorized platforms, SIREN and SIRET routing, e-reporting, evidenc …

Company law

Can a Foreign Founder Choose Income Tax for a French SAS? The IR Option Instead of IS

Can a foreign founder choose income tax for a French SAS or SASU? This guide explains the IR election, ownership thresholds, five-year limit, filing deadline, losses and cross-border risks.

News

British Self-Employed Worker in France After Brexit: Residence Permit, Right to Work and Social-Security Registration

A practical legal guide for British freelancers moving to France: choose the right route, prove a viable activity, register correctly and challenge a refusal.

Company law

Can a French SAS Grant BSPCE to a Foreign Employee? Eligibility, Vesting and Cross-Border Tax Steps

A practical 2026 guide for foreign founders and international employees: French SAS eligibility, BSPCE grant procedure, vesting, leaver rules and cross-border tax reporting.

News

French Inheritance Tax After Brexit: What If a UK Beneficiary Files Form 2705 Late?

A practical legal guide for British beneficiaries who file French Form 2705 late: deadlines, penalties, payment arrangements, UK-France double taxation and the documents needed to unblock a …

Contracts and business

French Company Formation Refused for an Incorrect Corporate Purpose: How to Amend and Refile

INPI refused your French company formation because the corporate purpose is vague, inconsistent or regulated? Learn how a foreign founder can amend the articles and refile.

News

HMRC P85 After Moving from the UK to France: Split-Year Tax, Refund and French Declaration

Moving from the UK to France? Learn when to file HMRC P85, how split-year treatment works, what France requires and how to challenge a wrong tax result.

Contracts and business

Can a Foreign Parent Use Cash Pooling to Fund a French Subsidiary? Banking-Monopoly Rules, Agreement and Interest

A practical legal guide for foreign parents funding a French subsidiary through cash pooling: banking-monopoly exception, control, agreement, interest, transfer pricing, tax and enforcement.

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