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 25 of 208

News

Your UK ISA as a French Resident After Brexit: Tax-Free in London, Taxable in Paris — Interest, Dividends, Gains and How to Challenge the Bill

British ISA held while living in France after Brexit: why the UK tax-free wrapper fails in France, how the 31.4 per cent levy, treaty caps and form 3916 apply, and how to challenge the bill.

Contracts and business

Your First French Employee Agrees to Leave While You Live Abroad: Rupture Conventionnelle, Severance, Homologation and What to Do If Approval Fails

Your first French hire is not working out and you live abroad. This guide explains how to sign a rupture conventionnelle at a distance, compute the minimum severance to the euro, obtain appr …

Tax and estate

British Second Home in France After Brexit: Annual Property Taxes, the 60% Surcharge, IFI Above EUR 1.3M and How to Challenge the Bill

British owner in France after Brexit: taxe fonciere, second-home tax with 5-60% surcharge, IFI above EUR 1.3M, reliefs and how to challenge before 31 December.

Contracts and business
Contracts and business

Your First French Hire Is Still on Probation While You Live Abroad: How to End the Trial Period, Count the Notice and Defeat a Labour Court Claim

You hired your first employee in France and the trial period is not working out. This guide explains how long probation can last, how to count the employer notice day by day, and how to prov …

News

Your Baby Was Born in France to British Parents After Brexit: Is the Child French, British or Both, and How Do You Prove It

British parents, French maternity ward: why the baby is British not French at birth, plus the DCEM, the declaration windows at 13 and 16, and automatic French nationality at 18.

Contracts and business
Contracts and business

Your French Company Owes You Money While You Live Abroad: Shareholder Loans, Blocked Repayment and Interest Tax Traps

You lent money to your French company from abroad and cannot get it back. How shareholder current accounts are repaid on demand, when blocking agreements stop you, and how to charge interest …

Planning and construction

Someone Else Can Buy the Flat You Just Agreed to Buy: French Pre-emption Rights and How Foreign Buyers Purge Them

A signed offer in France is never final until three possible pre-emptors, the town hall, the SAFER and a sitting tenant, have been purged. Deadlines, price fights and recent case law.

News

British Resident in France Bringing Your Spouse and Children After Brexit: Family Reunification, Spouse Visa and How to Challenge a Refusal

British resident in France? How to bring your spouse and children after Brexit: reunification vs spouse-of-French route, income and housing tests, and challenging a refusal or OQTF.

Contracts and business

Your French Company Must Switch to E-Invoicing While You Live Abroad: 2026-2027 Deadlines, Approved Platforms and Fines

Since 1 September 2026 your French company must receive e-invoices via an approved platform. Issue dates, e-reporting and fines explained for founders abroad.

Company law

British S1 Holder in France Charged CSG-CRDS on Rental Income, Interest and Capital Gains After Brexit: The 7.5% Solidarity Rule and How to Claim the Refund

British S1 holder in France paying 17.2% social charges on rental income, interest or capital gains? Only the 7.5% solidarity levy is normally due. Exemption, proof and refund explained.

Company law

Your French Bank Says No While You Live Abroad: Deposit Capital, Get the Blocked-Funds Certificate and Open the Corporate Account

Forming a French company from abroad? How to deposit the capital, get the blocked-funds certificate and force the operating account open when banks resist.

News

Your Ex Stopped Paying UK Child Maintenance After You Moved to France: Enforcing the English Order and the CMS Assessment After Brexit, and How to Challenge a Refusal

Your ex stopped paying UK child maintenance after you moved to France. Which English orders France enforces after Brexit, the Hague Convention route through the Paris RCA bureau, and how to …

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