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 3 of 204

Contracts and business

Your French Company Must Now Handle E-Invoices While You Live Abroad: 1 September 2026 Deadlines, Approved Platforms and Fines

Since 1 September 2026 every French company must receive e-invoices via an approved platform. Large firms must also issue and report; smaller ones follow on 1 September 2027. Fines, formal n …

Company law

You Run Your French SAS From Abroad: President’s Pay or Dividends, Social Charges and the URSSAF Bill

Non-resident president of a French SAS? Salary means full social charges as an assimilated employee; dividends need approved profits and suffer 12.8 percent withholding abroad. This guide ma …

News

British Driving Licence in France After Brexit: Exchange Rules, the One-Year Deadline and How to Challenge a Refusal

WITHDRAWN: duplicate of existing driving-licence coverage (rollback to draft).

Planning and construction

Buying a French Farm Through Shares, Gifts or Split Ownership? The SAFER Still Wants to Know — A Foreign Buyer’s Guide (2026)

Share deals, gifts and split ownership do not escape the SAFER: the information duty, its sanctions, and two 2025-2026 rulings every foreign buyer should know.

Tax and estate

British Owner, Empty French House After Brexit: the Vacant-Dwelling Taxes, the 2027 Single Tax and How to Challenge the Bill

Your French house stands empty most of the year. Which vacant-dwelling tax applies, how to cut the bill, and how to challenge it — TLV, THLV and the 2027 single tax explained.

Contracts and business

Your First French Employee Asks for a Mutual Separation While You Live Abroad: Rupture Conventionnelle, Homologation and the True Cost

Your first French hire asks for a rupture conventionnelle while you run the company from abroad. Interviews, 15-day withdrawal, DREETS homologation, severance floor and what courts do when t …

Contracts and business

Your French Company Withheld 12.8% on Dividends You Received Abroad: How to Recover the Treaty Excess From France

French dividends wired abroad suffer 12.8 percent withholding; your tax treaty can cap the French share: forms 5000 and 5001, deadlines, refunds and court remedies.

News

Becoming French After Brexit: How a British Citizen Applies for Naturalisation by Decree, Passes the Language Test and Challenges a Refusal

British in France after Brexit? Five years residence, the B2 French test, the civic exam and the prefecture interview lead to naturalisation by decree.

Contracts and business
Contracts and business

You Own a French Company and Live Abroad: How to Pay Yourself — Salary, Dividends, Social Charges and Tax

Salary or dividends from your French SAS or SARL while living abroad: social regime, 12.8 percent withholding, paperwork, calendar and costly mistakes.

Property

Planning Permission Refused in France, or Your Neighbour’s Permit to Challenge: Appeals, Deadlines and Court Remedies — A Foreign Owner’s Guide (2026)

Your French planning application was refused, or your neighbour just got permission to build. This guide explains reasoned refusals, informal and court appeals, the two-month display clock …

News
News

Can British Citizens Still Vote in France After Brexit? The French Ballot You Lost, the UK Vote You Kept, and How to Challenge a Refusal

British residents in France cannot vote in French elections since Brexit, the Cour de cassation confirms. How to challenge a roll refusal and keep your UK overseas vote.

Company law

Your Business Partner Blocks Every Decision in Your French Company While You Live Abroad: Deadlock, Forced SAS Shareholder Exclusion and Emergency Court Action

Your French business partner blocks every vote while you live abroad. How to prove deadlock, get an emergency administrator, and force the shareholder out of your SAS: exclusion clause, buyb …

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