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 182 of 207

News

French Inheritance Tax Form 2705 for a British Heir: Deadlines, Late Filing and Correction

A practical legal guide for British heirs and executors facing French form 2705-SD, a late inheritance-tax return, penalties, payment difficulties or France–UK double taxation.

Contracts and business

Forgotten DPAE in France: What a Foreign Company Must Do After Its First Employee Has Started

A French company that forgot the DPAE should act immediately. This guide explains late filing, URSSAF regularisation, payroll evidence, concealed-employment risk and the foreign-founder resp …

News

British Citizen in France Without a Withdrawal Agreement Residence Permit: Can You Make a Late Application?

Can a British citizen who lived in France before Brexit make a late Withdrawal Agreement residence-permit application? This guide covers the legitimate reason, evidence and appeals.

Contracts and business

French Company Bank Signatory from Abroad: Mandate, Power of Attorney and Kbis Checklist

How a foreign founder can appoint and control a bank signatory for a French company, prepare the Kbis and beneficial-owner file, and respond to refusal or blocked payments.

Tax and estate

Can a UK Owner Pay French Taxe Foncière by Direct Debit or Request a Payment Plan After Brexit?

A practical legal guide for British owners in France: direct debit, monthly instalments, rejected payments, payment extensions, tax claims, deadlines and suspension of disputed taxe foncière …

Contracts and business

How to Change a French Company’s Name from Abroad: INPI Filing, Shareholder Resolution and Kbis Update

Changing a French company's legal name from abroad requires a valid shareholder decision, a coordinated INPI filing and a careful update of the Kbis, bank, tax, social-security and contract …

Contracts and business

French E-Invoicing 2026 for Foreign-Owned Companies: E-Invoice and E-Reporting Rules

French e-invoicing starts on 1 September 2026. This guide explains receiving, issuing, e-reporting, accredited platforms and evidence for foreign-owned companies.

Company law

How Can British Families Transfer French SCI Shares to Their Children After Brexit? Gift Tax, UK IHT and the Notarial Procedure

A cross-border guide for British families transferring French SCI shares to children: the French notarial deed, approval, usufruit and bare ownership, gift tax, UK Inheritance Tax and succes …

Company law

Missed French SCI 2072 Tax Return: How British Shareholders Can Regularise Rental Income After Brexit

British shareholders in a French SCI: how to regularise a missed 2072 return, correct personal filings, manage penalties and document French–UK tax treatment after Brexit.

Contracts and business

Missed Your First CA3 VAT Return After Incorporating in France? What a Foreign Founder Should Do

A practical legal and tax response for a foreign founder who missed the first French CA3 VAT return after incorporation: filing periods, nil returns, VAT credits, penalties, evidence and SIE …

Tax and estate

French Taxe Foncière After Selling a Home: Who Pays and How a UK Owner Challenges the Bill

Sold a French home during the year and received the full taxe foncière bill? This guide explains the 1 January rule, the private pro-rata clause, cadastral mutation, evidence, deadlines and …

Contracts and business

Can a French Company Reimburse a Foreign Founder’s Business Expenses After Incorporation?

A practical guide for foreign founders on reimbursing post-incorporation business expenses through a French company, including evidence, VAT, shareholder current accounts and repayment terms …

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