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 38 of 210

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 …

Contracts and business

Your French Company Owes French VAT While You Live Abroad: Registration, Thresholds, Invoices, Returns and Fines

French VAT for a company run from abroad: when it applies, exemption thresholds, VAT number, invoices, returns and how to fix mistakes before the audit.

Contracts and business

Your French Employee Wants a Negotiated Exit While You Live Abroad: Rupture Conventionnelle, Severance Floor, Homologation and the 12-Month Challenge Risk

Negotiate your French employee's exit from abroad: interviews, severance floor, TeleRC approval and the 12-month court challenge risk.

News

British Couple Divorcing in France After Brexit: Which Court, Which Law, and What Happens to the House, the Children and Recognition in England

British spouses living in France can divorce before the French family court. Jurisdiction, the four divorce routes, house, compensatory allowance, children, and getting the French divorce re …

Contracts and business

You Must Dismiss Your First French Employee While You Live Abroad: Personal Grounds, Disciplinary Procedure, Notice, Severance and Labour Court Proof

How a foreign founder dismisses a French employee for personal grounds from abroad: preliminary meeting, two-month rule, notice, severance and labour court proof.

News
News

British Early Retiree in France After Brexit: Private Insurance, PUMA Entry and the CSM Bill — and How to Challenge a Refusal or a Levy

No S1 before UK State Pension age: how an inactive Briton moves from visitor insurance into PUMA, what the yearly CSM levy costs on capital income, and how to challenge a CPAM refusal or a U …

Planning and construction

Your French Residence Permit Renewal After Brexit: the A2 and B1 French Tests, the Civic Exam, and How a British Resident Challenges a Refusal or a Removal Order

Since 1 January 2026, Britons renewing onto a first multi-year card need A2 French and the civic exam, and B1 plus the exam for a first 10-year resident card. This guide covers the tests, th …

Contracts and business

No French Address? How Foreign Founders Domicile a Company in France, Prove the Registered Office and Get the Kbis From Abroad

Foreign founder with no French address? Domiciliation, registered office proof, Guichet unique filing and Kbis explained for companies run from abroad.

Tax and estate
Tax and estate

Your English Family Trust Owns a French House After Brexit: Disclosure, the 20,000 Euro Penalty, Succession Tax and How to Challenge the Bill

English trust holding a French house? France taxes it as transparent: trustee disclosure under Article 1649 AB, 20,000 euro fines, yearly levy and succession duty at distribution. Two Cour d …

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