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 191 of 206

Tax and estate

UK Inheritance Tax After Moving to France: The 10-Year Rule, French Succession Tax and Double-Tax Relief

A practical guide for British people moving to France: the UK 10-year inheritance-tax tail, French succession tax, the 1963 convention and double-tax relief.

Company law

Can a Non-Resident Foreign Founder Be Paid as President of a French SAS?

A practical guide for a founder living abroad who wants to be paid as president of a French SAS, with social-security, payroll and tax steps.

News

UK Inheritance Tax for British Residents in France After 6 April 2025: The 10-Year Rule and Double-Tax Relief

Moving to France does not automatically end UK Inheritance Tax exposure. Learn how the 10-out-of-20-year test interacts with French inheritance tax and the 1963 treaty.

News

UK Dividends in France After Brexit: How to Claim a UK REIT Withholding Tax Refund

British residents in France who receive a UK REIT property income distribution may recover excess UK withholding tax. This guide explains the treaty rate, the UK-REIT DT-Individual form, Fre …

Company law

How to Increase the Share Capital of a French Company from Abroad: INPI Filing, Foreign Documents and Kbis Update

A practical legal guide for foreign founders: approve a French SAS or SARL capital increase, document cash or in-kind contributions, file through the INPI Guichet unique and obtain a consist …

News

French Inheritance Tax After a Death in the UK: The 12-Month Deadline, Late Filing and Payment Options

A practical guide for British families facing French inheritance tax after a death in the UK: the 12-month deadline, late filing, payment and treaty issues.

Contracts and business

How to Change a French Company’s Corporate Purpose from Abroad: Shareholder Vote, INPI Filing and Tax Risks

A foreign founder can amend a French company’s corporate purpose remotely, but the vote, INPI filing, tax analysis and supporting documents must align.

News

Are UK ISAs Tax-Free in France After Brexit? French Tax Rules, Declarations and Remedies

Moved from the UK to France with a cash or stocks and shares ISA? Learn how France treats the wrapper, income, gains, account reporting and corrections.

Banking, insurance and consumers

How to Close a French Branch of a Foreign Company: INPI Deregistration, Tax Closure and Creditor Risks

A practical legal guide for foreign companies closing a French branch: INPI deregistration, tax and VAT deadlines, payroll, leases, creditor protection and the parent company's continuing li …

News

French Property Tax for UK Owners: How to Correct an Occupancy Declaration and Challenge a Wrong Bill

A practical guide for British owners in France: distinguish taxe foncière from second-home tax, correct an occupancy declaration and challenge an incorrect local-tax bill.

Contracts and business

Does a French Company With No Revenue Still Have to File Corporate Tax? A 2065 Checklist for Foreign Founders

A French company can have no sales and still face filing, accounting, CFE and VAT duties. Here is the 2065 checklist for foreign founders.

News

Can a British Executor Sell a French Property Before the Estate Is Settled?

Can a British executor sell a French property before the estate is settled? This guide explains UK probate, French notary authority, heirs, refusal, urgent court routes and estate proceeds.

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