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 184 of 207

Contracts and business

How Should a French Company Invoice a US Client? French VAT, Evidence and Invoice Wording

A practical legal guide for foreign founders: when French VAT applies, which wording belongs on a US-client invoice, and what evidence protects the company.

Contracts and business

French Foreign Investment Authorization in France: How to Make the Dossier Complete and Start the 30-Day Deadline

A practical English guide for foreign founders and groups: when French foreign investment control applies, how to build a complete DG Trésor file, and how the 10-day, 30-day and 45-day clock …

News

French Nationality After Brexit: B2, Civic Exam and Appeals for British Citizens

British citizens in France now face B2 French and a civic exam for naturalisation. Learn the evidence, exemptions and appeal deadlines after a refusal.

News

British Citizen Marriage in France After Brexit: Certificate of Custom, No-Impediment Documents and a Mairie Refusal

A legal guide for British citizens marrying in France after Brexit: the FCDO declaration, birth records, translations, residence, bans and remedies when a mairie refuses or delays the file.

Contracts and business

When Is the First French Corporate Tax Instalment Due? IS Payment Rules for a New Company Owned by Foreign Founders

When is the first French corporate tax instalment due for a new company? This guide explains the first-year IS balance, 15 May rule, forms and foreign-founder deadlines.

News

UK Inheritance Tax for a British Resident in France: Long-Term Residence, UK Assets and Treaty Relief

How the post-2025 UK long-term residence test, French inheritance tax and the France–UK succession convention interact for British residents in France.

Contracts and business

Paying a Foreign Consultant from France: Article 182 B Withholding Tax, Treaty Relief and the Documents That Protect Your Company

When a French company pays a foreign consultant, Article 182 B withholding tax, treaty evidence, VAT reverse charge and permanent-establishment risks must be reviewed before payment. This gu …

News
News

No S1 in France After Brexit: Can a British Pensioner Obtain PUMA and Appeal a CPAM Refusal?

A practical legal guide for British pensioners in France without an S1: PUMA eligibility, residence evidence, CPAM refusal, CRA deadlines and court appeal.

Contracts and business

Which Collective Bargaining Agreement Applies When a Foreign Company Hires Its First Employee in France?

A practical legal guide for foreign founders hiring their first French employee: identify the right collective bargaining agreement, IDCC and payroll obligations before day one.

News

Forgot to Declare a UK Bank Account in France After Brexit: Form 3916/3916 bis, Penalties and How to Correct It

Forgot to declare a UK bank account in France? Learn how Form 3916/3916 bis, penalties, tax reassessment and a documented correction work after Brexit.

Contracts and business

Can a Foreign Founder Sign a Customer Contract Before French Company Registration?

A foreign founder can often sign a customer contract before a French company receives its Kbis, but the signature, takeover route and failure scenario must be documented precisely.

Contracts and business

How Can a Foreign Investor Verify a French Company After INPI Registration? Kbis, RNE and Authority Documents

Foreign founders: prove a French company’s registration, authority and beneficial ownership to a foreign investor with the right Kbis, RNE and INPI documents.

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