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.

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Page 177 of 208

Contracts and business

Can a French Company Issue an Invoice Before Receiving Its Kbis? Foreign Founder Liability and the Safe Procedure

A foreign founder may need to invoice before a French Kbis arrives. Learn how to identify the company in formation, protect VAT and secure takeover.

News

British Tenant in France: Can a Landlord Keep the Rental Deposit for Wear and Tear? Evidence, Deductions and Remedies After Brexit

A practical French-law guide for British tenants challenging a rental-deposit deduction for ordinary wear, disputed damage or unsupported repair costs after leaving France.

Contracts and business

When Must a French Company Appoint a Statutory Auditor After a Foreign Acquisition? Thresholds, Group Control and Filing Steps

A foreign acquisition can change a French company’s statutory-auditor test. This guide explains group thresholds, control, appointment, filing steps and remedies for SAS and SARL founders.

News

Importing a UK-Registered Car to France After Brexit: Customs, VAT, Registration and Refusal Remedies

Moving a car from Great Britain to France after Brexit can involve customs duty, import VAT, an 846 A certificate, technical approval and ANTS registration. This guide explains the documents …

Company law

How to Convert a French SARL into an SAS Before Foreign Investment: Procedure, Documents and Kbis

A foreign investor is asking for an SAS while your French business is an SARL? This guide explains the unanimous vote, transformation commissioner, Kbis filing, governance documents and clos …

Contracts and business

Foreign Investment in France in 2026: Does a Non-EU Investor Need Authorisation at 10%?

Since 17 August 2026, a non-EU investor crossing 10% of the voting rights of a sensitive French listed company may trigger the IEF screening process. This guide explains the notification, au …

Tax and estate

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

A British owner who sells French property can still receive the full taxe foncière bill. Learn when the buyer must reimburse a contractual share.

Company law

Can a Foreign Founder Combine a French SAS Presidency with an Employment Contract? Technical Duties, Subordination and Unemployment

A foreign founder may combine a French SAS presidency with a separate employment contract only when the technical job, salary and subordination are genuine and documented.

News

British Parent Living in France Gives Money to a Child in the UK: French Gift Tax, Form 2735 and UK Inheritance Tax

A British parent living in France who gives money to a child in the UK must separate French gift-tax filing, the Form 2735 process, UK seven-year Inheritance Tax exposure and the future esta …

News

Can a French Landlord Reject a British Tenant for Using UK Income or a UK Guarantor? Proof and Remedies After Brexit

A British applicant can present UK income and a UK-based guarantor in France. Learn when a refusal may be lawful, when it may be discriminatory and how to preserve evidence and seek a remedy …

Company law

How to Resign as President of a French SAS from Abroad: INPI Filing, Replacement and Liability

A foreign founder can resign as president of a French SAS from abroad, but the notice, replacement, INPI filing, Kbis update and historical liability must be handled as separate steps.

Company law

Preferred Shares in a French SAS for a Foreign Investor: Rights, Approval and Filing

A practical legal guide for foreign investors using preferred shares in a French SAS: voting and economic rights, approval, particular benefits, foreign-investment screening, INPI filing and …

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