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.

Written by Maître Reda Kohen, member of the Paris Bar. About Maître Reda Kohen

Latest articles

Page 18 of 207

News

British Tenant in France After Brexit: Paris Rent Caps, Deposit Recovery and How to Challenge an Unfair Landlord

British tenant in France? Paris rent caps, the one-month deposit rule, exit inventories and the 10% late penalty, with the remedies that work.

Co-ownership and neighbours

British Homeowner in France After Brexit: Your Boundary, Your Neighbour’s Trees and Water, and How to Stop a Nuisance

British owner in France? Fix your boundary by bornage, force tree and water rules, and stop abnormal nuisances under article 1253 — conciliation, court and enforcement explained.

Contracts and business

Your French Company Must Now Handle Electronic Invoices While You Live Abroad: Reception Since 2026, Issuance, E-Reporting and Fines

Since 1 September 2026 every French company must receive e-invoices via an approved platform. Issuance and e-reporting follow in 2026 or 2027 by size. Deadlines, checklist and per-invoice fi …

Tax and estate
Tax and estate

British Co-Owners Facing the French Tax Bills After Brexit: Who Pays Taxe Fonciere, Second-Home Tax and IFI in Indivision

Shared French house, British siblings, one tax bill: who pays the taxe fonciere, second-home tax and IFI in indivision, what private use costs, and how to challenge a wrong assessment.

Company law

Your Foreign Parent Lent Money to Your French Company and You Live Abroad: Fund, Charge Interest, Get Repaid

Shareholder loans to a French SAS or SARL from abroad: written agreement, deductible interest within the TMP cap, repayment on demand, and clean repatriation.

Tax and estate

British Heirs, French House After Brexit: Succession Tax Allowances, Rates, Deadlines and Challenging the Bill

British heirs to a French house face French succession tax even if the deceased lived in England. Allowances, rates, deadlines and how to challenge the bill, with official sources.

Contracts and business

Your French Company Made a Profit While You Live Abroad: Pay Yourself Dividends, Compute Withholding Tax and Get the Money Out

Your French company is profitable and you live abroad. This guide explains when dividends are lawful, how to vote them remotely, what withholding tax applies to non-residents, and whether sa …

Banking, insurance and consumers

Your First French Tax Return After Moving From Britain: Forms 2042, 2047 and 3916, UK Accounts, Treaty Credit and How to Challenge the Bill

Moved from Britain to France? Your first French income tax return: worldwide income on forms 2042 and 2047, every UK account on form 3916, the treaty credit, and how to challenge the bill.

Contracts and business

Your French Debtor Owes Penalties on Top of the Invoice While You Run the Company From Abroad: Compute, Claim and Recover Them

Your French client pays late and you run the company from abroad. This guide explains how to compute late penalties, the fixed recovery fee and interest, and how to collect them through injo …

News

British Early Retiree in France After Brexit: Joining PUMA Healthcare, Paying the CSM Charge, and Challenging a CPAM or Urssaf Decision

No S1 and no salary? How British early retirees join PUMA healthcare in France, what the CSM charge really costs, and how to challenge a CPAM refusal or an Urssaf bill.

Contracts and business

Your French Bank Just Refused Your Company’s Account While You Live Abroad: Droit au Compte, Documents, Deadlines and Remedies

Your French company's bank account was refused while you live abroad. This guide explains why banks decline foreign-held files and how the droit au compte procedure before the Banque de Fran …

Company law

Selling Your Shares in a French SAS While Living Abroad: Approval Clauses, Transfer Orders, Registration Duty and Price Protection

You live abroad and want to sell your French SAS shares. Approval clauses, transfer orders, the one-month 0.1 percent registration duty and price protection explained.

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