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.

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Page 28 of 208

Contracts and business

Your French Company Crossed the Auditor Thresholds While You Live Abroad: Appoint the Statutory Auditor, File and Avoid Criminal Liability

Your French SAS or SARL crossed two of the three audit thresholds while you live abroad. This guide explains when a statutory auditor (commissaire aux comptes) becomes mandatory, how minorit …

News

British Parents in France After Brexit: Child Custody, Residence and Contact Orders, Enforcing an English Order and Bringing Your Child Back

British parent in France after Brexit? Which court fixes residence and contact, how an English order is enforced, and how the Hague return procedure works.

News

Hired in France on a British Passport After Brexit: Your Work Authorisation, Your Salarie Residence Permit, and How to Challenge a Refusal or a Removal Order

Hired in Paris on a British passport? Work authorisation first, salarie card second: visas, Paris filings, dismissal and pay rights, and how to challenge a refusal or OQTF.

News

Your French House Is Let Long-Term After Brexit: Which Lease Binds You, What Tax You Owe, and What to Do When the Rent Stops

British owner letting a French house year-round: the lease you must sign, the deposit rules, the energy ban, French tax on the rent and the arrears procedure.

Contracts and business

Your First French Sales Hire Misses Every Target While You Live Abroad: Set the Commission Right, Count the Real Cost and Dismiss Without Losing in Court

Fixed salary plus commission, payslip and social charges, written targets, prior meeting and severance: how a foreign founder hires a first French salesperson and parts ways lawfully.

News

Your British Parent Is Losing Capacity and Owns a House in France: Why an English Lasting Power of Attorney Stalls, and How to Protect the House

Your English Lasting Power of Attorney is not enough to sell or manage a French house. Hague Convention rules, mandat de protection future, family authorisation and how to challenge a refusa …

Contracts and business

Your French Company Owes Corporate Tax While You Live Abroad: IS Rate, Instalments, Filing and Paying From Abroad

Your French company pays 25 percent corporate tax in four instalments with one annual return. Calendar, forms and penalties, managed entirely from abroad.

Tax and estate

Your French Second Home After Brexit: Annual Taxe Foncière and Taxe d’Habitation Bills, the 60% Surcharge, and How to Challenge Them

British owner of a French second home? How taxe foncière and the second-home taxe d'habitation are computed, when the 60% surcharge applies, and how to challenge a wrong bill.

Contracts and business

Your First French Employee Committed Misconduct While You Live Abroad: Run the Disciplinary Dismissal Without Losing at the Labour Court

Minor, serious or gross misconduct, the two-month guillotine restated by the Court of Cassation on 15 October 2025, summons, meeting, reasoned letter, final pay and labour court defence: the …

Tax and estate

British Owner, French Property Above 1.3 Million Euros After Brexit: Who Pays the IFI Wealth Tax, How It Is Calculated, and How to Challenge the Bill

British owner with French property over 1.3 million euros? Residence rules, SCI shares, the 30% main-home relief, debts, rates, the cap, filing the 2042-IFI and challenging the bill, with th …

Company law

Your French Bank Refuses Your Company’s Account While You Live Abroad: Deposit the Capital, Get the Blocked-Funds Certificate and Enforce Your Right to an Account

Bank refusing your French company's account from abroad? Deposit the capital, secure the blocked-funds certificate and use the Banque de France designation to get an account.

Contracts and business

Your French Company Pays Dividends to You Personally While You Live Abroad: 12.8% Levy, Treaty Relief and Getting the Excess Back

Non-resident individual shareholder of a French company? 12.8% withholding, treaty caps, forms 5000/5001 and refund from abroad explained.

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