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 195 of 205

Contracts and business

CFE in France for a Newly Created Company: First-Year Exemption and Form 1447-C-SD

A practical guide for foreign founders: first-year CFE exemption, Form 1447-C-SD, premises, domiciliation, deadlines and remedies in France.

Tax and estate

French Wealth Tax (IFI) for British Residents After Brexit: Declaration, Debts, Five-Year Relief and How to Appeal

A UK-focused guide to French property wealth tax: the €1.3m threshold, five-year newcomer rules, debts, valuation evidence, filing and appeals.

Contracts and business

How to Correct a DPAE After a French Employee Has Started Work: Foreign Company Regularization and Risks

A foreign company missed or misstated a French DPAE? Learn how to regularize the filing, preserve proof, use the right URSSAF route and assess concealed-employment risk.

Tax and estate

French Taxe Foncière for a UK Family SCI: Who Is Liable and How to Challenge an Incorrect Bill

British families using a French SCI can still face taxe foncière after Brexit. This guide explains who is liable on 1 January, how to check the cadastral record and how to challenge or recov …

Contracts and business

How to Change a French Company Director from Abroad: INPI Filing, Kbis Update and Foreign Founder Documents

A practical legal guide for foreign founders changing a French company director from abroad: corporate resolutions, foreign documents, INPI filing, Kbis publication and rejection recovery.

News

Can a British Spouse Join You in France After Brexit? Visa, Residence Card and Appeal Options

Can your British spouse join you in France after Brexit? This guide separates the Withdrawal Agreement route from ordinary long-stay visa rules and explains the evidence and appeals.

Contracts and business

Can a Foreign Company Hire Its First Employee in France Without a Subsidiary? TFE, DPAE and Permanent-Establishment Risks

A foreign company can hire its first employee in France without a subsidiary, but must secure the employer route, Urssaf, DPAE, TFE or DSN, work authorisation and permanent-establishment ana …

Contracts and business

Can a Foreign Founder Sign a French Commercial Lease Before Company Registration?

A foreign founder can sign a French commercial lease before registration, but the lease must identify the founder, document the company-in-formation authority and provide a valid takeover ro …

Tax and estate

French Taxe Foncière for UK Owners: How to Challenge a Wrong Bill for an Uninhabitable Second Home

A practical legal guide for UK owners of French second homes: when taxe foncière can be challenged, which evidence proves an involuntary vacancy or wrong cadastral value, and how to file a t …

Property

French Mortgages for Non-Resident Buyers: How to Secure Financing Without Losing the Property

French Mortgages for Non-Resident Buyers: How to Secure Financing Without Losing the Property Buying a French property from the United Kingdom, the United States or Australia often requires …

News

Can a British Citizen Become French After Brexit? Naturalisation Conditions, the 2026 Civic Exam and Appeals

Can a British citizen become French after Brexit? This guide explains the five-year residence rule, 2026 B2 and civic-exam requirements, evidence and appeals.

Contracts and business

Late Filing of French Company Annual Accounts: Penalties, Injunctions and How to Regularize from Abroad

Missed the French annual accounts deadline? This guide explains the one-month and two-month filing rules, the €1,500 criminal fine, court injunctions, daily astreintes and the practical step …

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