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.

Written by Maître Reda Kohen, member of the Paris Bar. About Maître Reda Kohen

Latest articles

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Insolvency

You Need to Close Your French Company While You Live Abroad: Dissolution, Liquidation, Tax Clearance and Strike-Off

Closing a French SAS or SARL from abroad: vote the dissolution, run the liquidation, file final tax and URSSAF returns, then strike the company off the RCS.

Tax and estate

British Family SCI for a French Holiday Home After Brexit: Shares, Tax, Succession and Getting Out

British family with a French holiday home? How an SCI works, what it costs in tax, what happens on death or divorce, and how to challenge a refusal or a bill.

Company law

Your French SAS Needs Fresh Cash From Abroad: Capital Increase, New Investor Entry, Dilution Maths and Kbis Proof

Your French SAS needs money from abroad and a loan is not the answer: how foreign owners vote a cash capital increase, bring in a new investor, compute dilution, file on the Guichet unique a …

Planning and construction

British Owner, French Builder Walked Away or Left Defects After Brexit: Guarantees, Insurance and How to Challenge

Your French builder walked away or left defects? Which ten-year, two-year or one-year guarantee applies, how to trigger insurance, and how to challenge a refusal.

Contracts and business

You Chair Your French Company and Want a Pay Slip Too: When a Foreign Director Can Add an Employment Contract, Prove the Job and Survive URSSAF Review From Abroad

Foreign founder chairing a French SAS or SARL from abroad: when an employment contract can sit alongside the corporate office, how salary triggers French social security and URSSAF contribut …

Contracts and business

Your French Company Owes Corporate Tax While You Live Abroad: IS at 25%, Four Instalments, CFE and How to Challenge the Assessment

Your French company pays corporate tax at 25% in four instalments plus a CFE bill every year. This guide explains the IS calendar, the return, and how to answer a reassessment from abroad.

Tax and estate

British Second Home in France After Brexit: Renting It Out Furnished, What Tax You Pay, and How to Challenge a Fine

British owner letting a French second home furnished after Brexit: national registration, change-of-use authorisation, micro-BIC and non-resident tax, UK credit, and how to challenge fines a …

Company law
Company law

Your French Company’s Capital Is Frozen and Registration Stalls While You Live Abroad: How to Recover the Funds, Restart or Exit Cleanly

Capital frozen in France and no Kbis in sight? Six-month refund routes for SARL and SAS, joint-mandate exit and clean restart, explained for founders living abroad.

News

UK Bank Closed Your Account After Brexit? How a British Resident in France Opens a French Account, Uses the Droit au Compte Safety Net and Challenges a Refusal

Your UK bank closed your account after Brexit? A British resident's guide to opening a French account, the Banque de France safety net and challenging refusals.

Tax and estate

British Parents Gifting a French House to Children After Brexit: Donation, Demembrement, the 100,000-Euro Allowance and How to Challenge the Tax Bill

British parents giving a French house to their children face notarial form, French gift tax with a 100,000-euro allowance per parent per child, and the children's reserved share. This guide …

Company law

You Run a French SAS From Abroad: Salary or Dividends, Costs, Withholding and Proof

Salary or dividends from your French SAS while living abroad? Social charges, 182 A and 12.8% withholding, treaty forms and proof, with worked numbers.

Tax and estate

British State Pension in France After Brexit: Where It Is Taxed, How to Declare It, CSG and the S1 — and How to Challenge the Bill

British State Pensioner living in France? Your pension is taxable only in France under Article 18 of the 2008 treaty. How to declare it on forms 2047 and 2042, when CSG-CRDS apply, how the S …

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