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 33 of 209

Tax and estate

British State Pension in France After Brexit: Where It Is Taxed, How to Declare It, and How to Challenge Double Tax and CSG

British State Pension and French tax residence after Brexit: Article 18 taxation in France, declaration on forms 2047 and 2042, S1 exemption from CSG and CRDS, and how to challenge double ta …

Contracts and business

You Live Abroad and Your French Company Made a Profit: How to Vote Dividends, Keep Only the Treaty Withholding and Reclaim the Excess

Your French company made a profit and you live abroad. This guide explains how to vote the dividend from outside France, which French withholding applies, how treaties cap it and how to recl …

Contracts and business

You Live Abroad and Want to Sell Your French Company Shares: Get Past Approval, Register the Sale and Pay Only the Tax Treaties Allow

You live abroad and want to sell your French SAS or SARL shares. This guide explains approval and pre-emption clauses, signing and registering the sale within one month, French capital gains …

News

Your First French Tax Return After Brexit: Declaring UK Accounts and ISAs on Form 3916, Paying French Tax on the Interest, and Challenging the 1,500-Euro Fine

First French tax return after Brexit? A British newcomer's guide to declaring UK bank accounts and ISAs on form 3916, paying French tax on the interest and dividends under the France-UK trea …

Contracts and business

Your French Company Made a Profit While You Live Abroad: Vote Dividends, Suffer Withholding and Reclaim Treaty Relief

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Company law
Company law

You Live in the UK and You Are Selling Your French Second Home After Brexit: What French Capital Gains Tax, Social Charges and Paperwork Apply, and How Do You Challenge the Bill?

British resident in the UK selling a French second home after Brexit: French capital gains levy, social charges, accredited representative and how to challenge the bill.

Company law
Company law

Your French Company Director Quit While You Live Abroad: Replace the SAS President or SARL Gerant, File on the Guichet Unique and Fix the Kbis

Your SAS president or SARL gerant resigned while you live abroad. This guide explains the shareholder vote from abroad, the one-month Guichet unique filing, the legal notice and how to get a …

News

Your French Tenant Is Not Paying After Brexit: How a British Landlord Makes the Guarantor or the Insurer Pay

Tenant in arrears in your French flat? A British landlord's guide to calling on the garant, Visale or unpaid-rent insurance to recover the money.

Banking, insurance and consumers
Banking, insurance and consumers

You Want to Close Your French Company While Living Abroad: Dissolution Vote, Liquidator, Creditors and Strike-Off

Dissolve your French SAS or SARL from abroad: shareholder vote, liquidator, creditor payments, tax filings and strike-off, plus the solo-owner shortcut.

News

Your 25% Tax-Free Lump Sum Is Not Tax-Free in France: British SIPP and Workplace Pension Lump Sums, the 7.5% Levy and the Quotient Fallback, and How to Challenge the Bill After Brexit

British resident in France? Your 25% UK tax-free pension lump sum is taxable in France. How the 7.5% levy, the quotient fallback and Articles 18 and 163 bis work, and how to challenge the bi …

Contracts and business

You Lent Money to Your French Company While Living Abroad: Shareholder Advances, Interest Caps, Withholding and Getting Repaid

Foreign founder financing a French company from abroad: how to paper a shareholder advance, pass related-party approvals, keep interest deductible within French caps, cut withholding via the …

News

British S1 Healthcare in France After Brexit: Registering at the CPAM, Using Your GHIC, and Challenging a Refusal or a CSM Bill

British state pensioner with an S1, or early retiree without one? How to register your S1 at the CPAM, use your GHIC for travel, enter PUMA cover, and challenge a refusal or a CSM levy with …

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